Terminology
The Polish legal terms below appear throughout this appendix. The Polish term is authoritative; the English gloss is provided for orientation.
| Polish term | English gloss | Description |
|---|---|---|
| kasa rejestrująca | cash register | The certified fiscal cash register required for sales to natural persons (consumers). |
| kasa online | online cash register | A hardware cash register that transmits its data to the CRK over the internet. |
| kasa wirtualna (kasa mająca postać oprogramowania) | virtual / software cash register | A certified software-based register (WKF). Permitted for defined industries; identified by a unique number and a record number, but has no factory number (numer fabryczny). |
| CRK — Centralne Repozytorium Kas | Central Repository of Cash Registers | The tax administration's central system that online registers report fiscal data to. |
| paragon fiskalny | fiscal receipt | The receipt printed/issued by the register for a consumer sale. |
| paragon z NIP | receipt with buyer's NIP | A fiscal receipt carrying the buyer's tax ID (NIP). Up to 450 PLN it acts as a simplified invoice. |
| e-paragon | electronic receipt | A fiscal receipt issued electronically (with the buyer's consent) instead of on paper. |
| NIP — Numer Identyfikacji Podatkowej | tax identification number | Polish tax ID of a business (the buyer's NIP is required on a paragon z NIP). |
| PTU — Podatek od Towarów i Usług | VAT | The Polish VAT. Registers keep the VAT rates in lettered PTU slots (A–G); which letter carries which rate is defined by the register's rate table. |
| raport dobowy (raport fiskalny dobowy) | daily (Z) report | The legally required daily fiscal report produced by the register. Triggered by the daily-closing receipt. |
| numer unikatowy | unique number | The register's unique number assigned from the central numbering pool. |
| numer ewidencyjny | record/registration number | The number assigned to the register upon registration with the tax office. |
| numer fabryczny | factory (serial) number | The manufacturer's serial number of a hardware register. Software registers (WKF) do not have one. |
| KSeF — Krajowy System e-Faktur | National e-Invoicing System | The mandatory structured e-invoicing system. Invoices are fiscalized via KSeF, not via the cash register. |
| JPK — Jednolity Plik Kontrolny | SAF-T | Poland's standard audit files (e.g. JPK_V7M/V7K) for VAT reporting. |
| serwis (serwisant) | certified service (technician) | Fiscalizing a register is a certified-technician act performed at the merchant; it is not an API operation of the Middleware. |