Changes Concerning Cash Registers
as a Manifestation of Measures
to Tighten the Tax System Cover Image

Changes Concerning Cash Registers as a Manifestation of Measures to Tighten the Tax System
Changes Concerning Cash Registers as a Manifestation of Measures to Tighten the Tax System

Author(s): Sylwia Adamczyk-Kaczmara
Subject(s): Civil Law, Law on Economics
Published by: Akademia Leona Koźmińskiego
Keywords: cash registers; online cash registers; turnover recording; tightening the tax system; digitalisation

Summary/Abstract: It has been several years since the search for solutions that would improve andincrease the supervision and control of tax authorities over the taxable persons’turnover made from selling to natural persons started. The legislative activitiescurrently undertaken in this domain (especially the implementation of onlineregisters) are oriented towards the increasing digitalisation of the process in question,supplementing the already existing solutions (such as the obligation to fileelectronic VAT return forms and SAF-T [PL: JPK] files).

  • Issue Year: 11/2019
  • Issue No: 2
  • Page Range: 27-39
  • Page Count: 13
  • Language: English