Modernization of supervision over the collection of value-added tax on B2C transactions

The article describes the modernization of supervision over B2C transactions in Poland. This is an underappreciated area of this tax. It is one of the key factors for the effectiveness of VAT collection and one of its structural weaknesses, where tax collection can be disrupted. The article focuses on the transformation of the control tool—the cash register. The digitization of this area occurred relatively late in Poland. The main emphasis was placed on B2B transactions and the protection of input tax. This delay allowed for the use of experiences from other countries modernizing their supervision over B2C transactions. Modernization of supervision of B2C sales is a process worth observing, especially given the growing importance of e-commerce in the economy. Along with it, the importance of intangible tools supporting tax collection, such as electronic cash registers, which can operate on digital platforms, will grow. A mixed- method approach has been utilized for this paper, consisting of the analysis of literature, legal regulations and statistical data. the main goal of the analysis was to capture the process of change and especially its dynamics.