The draft decree introduces electronic cash registers which enable taxpayers to comply with the obligationto provide receipts.

Draft Decree of the Minister of Finance on the distribution and operation of e-cash registers and the requirements concerning e-cash registers and the issue of e-receipts

The draft decree introduces electronic cash registers which enable taxpayers to comply with the obligationto provide receipts.

It regulates two types of e-cash registers: cloud-based and hardware-based electronic cash registers.Hardware-based e-cash registers are equipped with a tax control unit.
The customer application ensures the transfer of the electronic receipt to the buyer. It is accessible via anapplication, typically from a mobile phone. It is for downloading, displaying and analysing data from theelectronic receipt, and optionally any related documents and information.
Following the entry into force of the draft, cloud or hardware-based e-cash registers will make it possible tofulfil the obligation to provide receipts. Hardware-based e-cash registers are equipped with a tax control unit(TU), and the manufacturer of this unit is responsible for maintaining an appropriate repair service fleet. Repairservice is requested from the distributor of the cash register by the taxpayer who operates the device. Themanufacturer of the tax control unit and the distributor of the cash register may be the same person or differentpersons. E-cash registers are capable of providing real-time data which arrive through an interface to thereceipt store operated by the receipt store provider, as well as to the state tax and customs authority. Receiptscan be retrieved from the receipt store with the customer application in order to have them on the given device.The receipt store will retain the received receipt for ten years. The licensing of e-cash registers and customerapplications and the verification of their compliance with the legislation is carried out by the state tax andcustoms authority.