Sellers will be able to use virtual cash registers and send electronic receipts from them, if the buyer agrees. However, the Ministry of Finance wants to introduce a limit for sellers.

The changes are envisaged by the latest version of the draft ordinance of the Minister of Finance on virtual cash registers, dated January 13, 2020. Thanks to them, salespeople will be able to install the application on a smartphone or tablet and issue receipts – paper (then a printer will be needed) or electronic.

Virtual cash registers could not, however, be used by taxpayers whose sales in the last two years have exceeded the equivalent of EUR 10 million. Such a limit would mean that large taxpayers cannot use virtual cash registers.

Virtual cash registers may appear on the market this year. The technical regulation is to enter into force 14 days after being published in the Journal of Laws. Earlier, however, the government must agree to the changes.