The draft Regulation lays down the technical requirements for software-based cash registers and how they are used. The use of software-based cash registers is expected to increase the effectiveness of the activities of tax authorities in terms of combating undeclared retail sales as well as VAT evasion and avoidance with the use of the introduced real-time control mechanisms. The proposed solution is expected to provide the operators using new cash registers with benefits in the form of: lower costs of the commencement of trading due to the use of a software-based cash register, lower overall costs of owning such cash registers compared to the use of other cash registers, the possibility to easily expand the cash-register application by adding analytical and control features improving business activities and the supervision of employees.

The draft provides for the possibility for VAT payers to use software-based cash registers, i.e. cash registers that can be installed on devices such as smartphones or tablets.