Not all online devices will be connected to payment terminals.
Pursuant to the Value Added Tax Act of 11 March 2004 (the so-called VAT Act), sales to non-business individuals and flat-rate tax farmers are recorded using cash registers. Hence, each legal provision refers to cash ""registers"". ""Technical"" regulations issued on the basis of this Act, i.e. the Regulation of the Minister of Labour and Technology Development of 12 September 2021, Dz.U. item 1759, due to their design, defines cash registers as ""autonomous cash registers"" and ""fiscal printers"" - which results from § 4 of the above-mentioned Regulation. According to this Regulation, the decision of the President of the Central Office of Measures issued for each of the fiscal devices speaks of a ""cash register"" and in the characteristics of the cash register it determines whether it is an ""autonomous cash register"" or a ""fiscal printer".
In the Act of 29 October 2021 amending the Personal Income Tax Act, the Corporate Income Tax Act and some other acts (Dz.U., item 2105), the so-called Polish Deal, in Article 22.3 imposing an obligation on the company to ensure the compatibility of the terminal with the online cash register, it is clearly written:
"A company that provides the possibility of accepting payments using a payment terminal and keeps sales records using cash registers, which enable the connection and transfer of data between the cash register and the Central Repository of Cash Registers, as specified in Article 111a.3 of the Value Added Tax Act of 11 March 2004, ensures the cooperation of the cash register with a payment terminal in accordance with the technical requirements for cash registers specified in the implementing provisions issued on the basis of this Act."
Bylaws, i.e. the aforementioned Regulation of the Minister of Labour and Technology Development, in § 6.7c and § 44.1 clearly indicates that the obligation to have a cash register/payment terminal communication interface applies to cash registers and not to fiscal printers. Therefore, fiscal printers in their design do not have a communication interface that allows them to be connected with payment terminals using the communication protocol referred to in § 44.5. of the Regulation. Without a communication interface, fiscal printers (in accordance with applicable regulations and the actual state of affairs) are not subject to the obligation to connect them with payment terminals.
To sum up, the obligation to connect with a payment terminal after 1 July 2022 applies only to autonomous online cash registers, does not apply to fiscal printers, and does not apply to any other offline devices (electronic and paper copy). For controllers, the basis for verification of compliance with the obligation to connect fiscal devices with payment terminals will be the provisions (characteristics) from the decision of the President of the Central Office of Measures issued for a given model of online recording device.
In the decisions of the President of the Central Office of Measures No. PT 34/2019 of 16.05.2019 issued for the NOVITUS ONE ONLINE and PT 16/2019 of 4.04.2019 issued for the NEXT ONLINE cash register, the data characterising the cash registers include statements identifying these devices as ""fiscal printers"". Therefore, they are not subject to the obligation to connect with payment terminals.