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Income other than capital gains may deduct from their tax base the costs of purchasing payment terminals and the related costs of using payment terminals to process payment transactions. In the tax year in which payment terminals are used to start accepting payments and in the year following this year the amount is up to PLN 10,000 if the taxpayer is exempted from the obligation to keep records of sales to natural persons.

Not engaged in commercial activity and to flat-rate farmers who use cash registers Then a tax year under the excise tax provisions is PLN for taxpayers other than those specified in point 1. Summary The above-mentioned actions Country Email List of the legislator are aimed at ensuring that entrepreneurs settle as many business transactions as possible in a non-cash form. There is no doubt that this solution has many advantages. It helps to increase the transparency.



Of economic transactions and promotes fiscal control over taxpayers' commercial activities. Time is running out to prepare for the new provisions of the Polish order to come into force. When the entrepreneur complies with the applicable regulations and purchases a payment terminal, the expected goals will be fully realized. Amendments to the Corporate Income Tax Law impose an obligation on entities and tax capital groups with an annual.