An officer will come to the doctor
A tax administration employee will come to a medical facility and purchase a service only to check whether the transaction is registered in the fiscal cash register and a receipt is issued. The same procedure will be possible in any place selling goods or services.
Such an option is envisaged by the amendment of tax regulations, including the act on the National Fiscal Administration under the Polish Order programme. From 2022, the institution of check acquisition will begin to function.
– As we read in the draft, the check acquisition will include checking the correctness of recording sales with the use of a cash register and issuing a fiscal receipt to the buyer. In this way, the officials want to check whether the receipt was issued in compliance with the regulations, e.g. at the time of sale or receipt of payment. What is more, the check purchase is to end with a note in the case of non-compliance with the regulations, or with a fine and a protocol in the case of violations. However, as we read in the justification, it is not ruled out that an inspection or tax proceedings may be initiated after the acquisition, if the KAS authorities have premises for such actions, e.g. in a situation where, after analysing the submitted evidence, the units responsible for risk analysis conclude that there are premises for taking further steps,” Michał Nielepkowicz, tax adviser, partner at Thedy & Partners, points out.
Verifying acquisitions will be carried out on the basis of a permanent authorization granted by the head of the tax office or the head of the customs and tax office and a service card.
– This means that entrepreneurs will undergo control activities at any time with not even realizing it – comments Michał Nielepkowicz.