Cash registers in Poland: general view on fiscalization

A cash register is a specialized device or software designed to keep sales records for the purposes of VAT settlements. A cash register should ensure that basic information on sale transactions, including a value of turnover generated by the seller and the output VAT amounts, is correctly recorded.

Cash registers are divided into different types and taxpayer should properly select the cash registers to meet the needs of its business and tax provision if specific business activity requires special cash register.

From construction’s perspective, cash registers are divided on autonomous cash registers and fiscal printers. Autonomous cash registers operate independently, under the control of factory firmware, while fiscal printer, is controlled by a communication interface using an application program.

Sellers are obliged to use only cash registers officially certified and for which the said certificate has been valid at the moment of cash register’s purchase. 

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