RESTRICTED
WORLD TRADE G/TRIMS/N/1/POL/1
6October 1995
ORGANIZATION
(95-2947)
Original: English Committee onTrade-Related Investment Measures
NOTIFICATION UNDER ARTICLE 5.1OFTHE AGREEMENT ON
TRADE-RELATED INVESTMENT MEASURES
Poland
Thefollowingcommunication,dated28September1995,hasbeenreceivedfromthePermanent
Representative oftheRepublic ofPoland.1
_______________
1. Description ofthemeasure
Commercial entities, which arerequired bylawtorecord theirsalestransactions bymeans
ofautomatic tax-recording cashregisters, areeligible forthefollowing income taxrebate foreach
register purchased fortheiruse:
(1) 50percentofpurchase price (excluding VAT), butnotexceeding Zl1,500;
(2) 65percent ofpurchase price, butnotexceeding Zl2,500, when purchasing
domestically-produced registers.
Itisunderstood thatthecashregister isdomestically produced when themanufacturer isin
possession ofacertificate issued bytheMinister ofFinance, stating thatthevalue ofassembly parts
andcomponents offoreign origin necessary tomanufacture theregister doesnotexceed 60percent
ofthetechnical manufacturing costoftheregister.
2. Principal features
2.1 Themeasure appears tofallunder category 1(a)oftheIllustrative ListoftheAgreement on
TRIMs.
2.2 Themeasure isapplied bytheGovernment under mandatory legislation.
2.3 Themeasure applies toalleconomic entities which aresubject toVAT andexcise taxation
onsaleofgoods andservices ontheterritory ofPoland aswellasonexports andimports ofgoods
andservices.
2.4 Themeasure doesnotmake distinction between newenterprises andnewinvestment inexisting
enterprises.
 
 
 
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1Thereplies inthisnotification follow theorder oftheagreed standard format indocument G/TRIMS/1.G/TRIMS/N/1/POL/1
Page2
2.5 Compliance withthemeasure bytheenterprise isnecessary toobtain anadvantage (see
description inparagraph 1).
2.6 TheTRIM relates toallbrands ofregisters.
2.7 Themeasure hasbeeninapplication since 1994. Therelevant legislation contains nospecific
provisions concerning thedateofitselimination.
2.8 TheTRIM isapplied under theRegulation bytheMinister ofFinance of27May1994onCash
Registers, published intheOfficial Journal No.65/94, asamended bytheRegulation bytheMinister
ofFinance of28October 1994 published intheOfficial Journal No.119/94 (theamendment didnot
affect thescope ofthemeasure).2
2AcopyofthisRegulation isavailable forconsultation byinterested delegations intheIntellectual Property andInvestment
Division.