On July 1, 2022, the Law on Amending Certain Laws to Automate the Handling of Certain Matters by the National Tax Administration took effect. The amendments require clearing agents to report information on merchant payment transactions to the National Tax Administration.
From July 1, 2022 to December 31, 2024, a transitional provision is in effect, according to which a clearing agent, i.e. an entity that is a payment service provider providing acquiring services, is obliged to provide the Head of the National Fiscal Administration with information on merchant (i.e. payee) transactions performed using a payment terminal – i.e. payments received by the merchant. The provision is of a “transitional” nature, and obliges throughout its duration to provide aggregate data to KAS on a monthly basis (by the 15th of the following month). The exception is the period covering the second half of the current year (from July to December), for which data must be reported by January 15, 2023. Fulfillment of the obligations will be subject to KAS control. There will be fines of up to PLN 700,000 for failure to report information or for reporting incompletely, inconsistently with the information or data held, or inconsistently with the requirements of the regulations.
Notwithstanding the above, the heads of the tax office and the heads of the customs and revenue office will gain the right to demand information from the settlement agent on the merchant’s payment transactions – in case they have probable information, in connection with their analytical activities, about the possibility of violating the provisions of the law, compliance with which is subject to customs and revenue control. The clearing agent will be obliged to provide data on accepted payments within 7 days – under penalty of a fine of up to PLN 10,000. Settlement agents are required to keep the data provided to KAS for a period of 5 years, counting from the first day of the year following the year in which the data was provided to the tax authorities.
