Modernization of supervision over the collection of value-added tax on B2C transactions

Marek Bełdzikowski

Modernization of supervision over the collection of value-added tax on B2C transactions

Publication date: 25.08.2025

Financial Law Review, 2025, Issue 37 (1)/2025, pp. 62-74

https://doi.org/10.4467/22996834FLR.25.004.22193

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Titles

Modernization of supervision over the collection of value-added tax on B2C transactions

Abstract

The article describes the modernization of supervision over B2C transactions in Poland. This is an underappreciated area of this tax. It is one of the key factors for the effectiveness of VAT collection and one of its structural weaknesses, where tax collection can be disrupted. The article focuses on the transformation of the control tool—the cash register. The digitization of this area occurred relatively late in Poland. The main emphasis was placed on B2B transactions and the protection of input tax. This delay allowed for the use of experiences from other countries modernizing their supervision over B2C transactions. Modernization of supervision of B2C sales is a process worth observing, especially given the growing importance of e-commerce in the economy. Along with it, the importance of intangible tools supporting tax collection, such as electronic cash registers, which can operate on digital platforms, will grow. A mixed- method approach has been utilized for this paper, consisting of the analysis of literature, legal regulations and statistical data. the main goal of the analysis was to capture the process of change and especially its dynamics.

Keywords

taxes, tax system, VAT, cash register

References

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Adamczyk-Kaczmara, S.: Changes in the scope of cash registers as a manifestation of actions aimed at tightening the tax system, Krytyka Prawa [Critique of Law], vol. 11, no. 2, 2019.

Jakubowska, M.:, Concepts of modernization of the fiscalization system on the example of selected countries, Ekonomiczne Problemy Usług [Economic Issues of Services] no. 2, 2018.

Proppe, M., Darski, P.: Studium przypadku – System kas fiskalnych online w Polsce [Case study – Online cash register system in Poland]. KPMG, 2016.

Legal acts

Act on Goods and Services Tax of 11 March 2004 (Journal of Laws No. 54, item 535) consolidated text of 9 Febuary 2024 (item 361)

Act of March 15, 2019, amending the VAT Act and the Act on Measures (Journal of Laws 2019, item 675)

Regulation of the Minister of Development, Labor and Technology on technical requirements for cash registers of September 12, 2021 (Journal of Laws of 2021, item 1759) consolidated text of October 21, 2024 (Journal of Laws of 2024, item 1654)

Regulation of the Minister of Finance of 29 April 2019 on cash registers (Journal of Laws 2019, item 816) as amended

Regulation of the Minister of Entrepreneurship and Technology of 28 May 2018 on the criteria and technical conditions that cash registers must meet, (Journal of Laws 2018, item 1206)

Other Internet Resources

Ministry of Finance, Kasy fiskalne online zwiększą wpływy z VAT o 1–2 proc. [Online cash registers will increase VAT revenue by 1–2%.], 2018. Available at: https://mf-arch2.mf.gov.pl/web/bip/ministerstwo-finansow/dla-mediow/wywiady/eksperci-mf/-/asset_publisher/P3qp/content/dyrektor-wojciech-sliz-kasyfiskalne-online-zwieksza-wplywy-z-vat-o-1-2-proc-wiadomoscihandlowe-pl-22-stycznia-2018 - , accessed: March 15th, 2025.

Act amending the Act on the Goods and Services Tax and the Act – draft, 2025. Available at: https://legislacja.rcl.gov.pl/projekt/12303053/katalog/12458683, accessed: March 16th, 2025.