Marta Jakubowska



In connection with the upcoming changes in the area of fiscal policy, this article presents the traditional fiscal devices in Poland and the planned concept of their modernization. For this purpose, it describes traditional fiscal equipment operating on the Polish market, which, notably, has not been characterised in detail in the literature so far. Therefore, to the best of her knowledge, the author made the first systematic description and classification of devices used for transaction fiscalisation and also comprehensively presented the current structure of this market. An important objective of the work was to present an innovative concept of online fiscalisation. The author proposed her own definition of this concept. As the solution is highly advanced, it was presented on the basis of technical documentation, internal reports of Polish and foreign companies-producers of cash registers, as well as reports of consulting companies, especially from countries where the online fiscal system is already operating. The article also uses a part of the author’s expert study on the expected effects of the introduction of “online cash registers”.


fiscal system; traditional fiscal devices; online fiscalisation

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ISSN 2300-1240 (print)
ISSN 2300-3065 (online)

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