
Cash registers in grocery stores in 2021 – what to remember?
November 4, 2020
The most important obligations of online cash register owners
November 13, 2020Cash registers – the most important changes in the law in 2021
Are you a business required to record sales and tax amounts using a cash register? Check out the upcoming legal changes in 2021. This article will help you determine if you need to replace your current device.

What changes do cash register owners need to prepare for in 2021?
The coronavirus pandemic has made it difficult for many businesses to function normally. Therefore, the Ministry of Finance extended the deadlines for implementing online cash registers for taxpayers who entered into this obligation on 1 July 2020 and on 1 January 2021 – these are the most important changes in the law that 2021 brings. What will it look like in practice?
Entrepreneurs who originally had time to implement online cash registers until July 1, 2020, now have to do so until January 1, 2021. This applies to entities that:
· provide catering services (stationary facilities) gastronomice, including those operating seasonally),
· provide short-term accommodation services,
· they sell solid fuels, such as briquettes or coal, which are produced from hard coal, brown coal, coke and semi-coke and intended for heating purposes.
Entrepreneurs who were to introduce online cash registers on January 1, 2021, also gained an additional six months to meet this obligation. According to the decision of the Ministry of Finance, they have until July 1, 2021, to implement the new cash registers. The amended deadline applies to entities providing the following services:
· hairdressing,
construction,
· legal,
in the field of medical care provided by doctors and dentists,
· related to the operation of facilities designed to improve physical fitness, including gyms, fitness clubs, swimming pools – but only in terms of admission.
Postponing the implementation date of fiscal cash registers in these industries only slightly delays the government's plans to systematically replace the existing recording devices with paper and electronic copy recording. Ultimately, the change will apply to all entrepreneurs who are obliged to record sales and tax amounts due using a cash register.
Devices with paper copies of receipts were available for purchase until August 31, 2019. They are no longer available on the market. Cash registers with electronic copies are still available, but they, too, are becoming obsolete. From January 1, 2023, only online devices will be available for sale. So do owners of old cash registers have to replace them with new ones by then?
No. They will only have to do this if the fiscal cash registers with a paper copy of the record are completely worn out, and in the case of devices with an electronic copy – if the fiscal memory is exhausted and it becomes necessary to replace it.
Tax relief for the purchase of a cash register – are there any changes coming?
The Ministry of Finance also noted that the regulations regarding the tax relief for the purchase of a cash register remain unchanged. Businesses most affected by the pandemic, as well as other entrepreneurs who are required to record sales and tax due using online cash registers, can count on a discount of up to 90 percent of the purchase price (but not more than PLN 700).
Online cash registers are modern solutions that communicate with the Central Cash Register Repository via the Internet. They are being gradually introduced in those industries where inspection authorities have noticed an increased risk of irregularities in recording sales and tax amounts due. Their main task is to reduce the grey zone in B2C sales and, consequently, increase budget revenues.
Their use also brings tangible benefits to entrepreneurs. First of all, it improves sales and reduces the likelihood of the seller making a mistake. Operating the new device is simple and intuitive.




