Penalties for the lack of a cash register - how much are and how to avoid them!

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Sales to private persons who do not conduct business activity, as a rule, require registration at a cash register. Do you know what the penalty is for not having a cash register? Read the article and learn more about it.

Obligation to have a cash register

Entrepreneurs selling to persons who do not conduct business activity and flat-rate farmers are obliged to keep records of turnover and amounts of tax due with the use of cash registers. Although there are a number of exceptions to this rule provided for in the Regulation of the Minister of Finance and Development on exemptions from the obligation to keep records using cash registers, it is worth focusing on the consequences that may be encountered by an entrepreneur who should absolutely register sales at the cash register, but for various reasons he did not fulfill this obligation.

Penalty for the lack of a cash register

Pursuant to Art. 111 sec. 2 of the VAT Act, in the event of failure to comply with the obligation to register a cash register, the tax authority has the right to impose an additional tax liability on the taxpayer. It is 30 percent. the amount of input tax on the purchase of goods and services, counting from the moment of starting the records with the cash register. However, the above provision does not apply to natural persons conducting sole proprietorship and partnerships that are subject to the Fiscal Penal Code.

No cash register at the point of sale and loss of tax relief

In addition, the owner of a company in which the cash register has not been used in time to keep sales records, must take into account that he has lost the right to deduct the amount spent on the purchase of the recording device (the so-called credit for the purchase of a cash register - 90% of its price, however, not more than PLN 700). The provisions of the VAT Act stipulate that only taxpayers who have started recording turnover and amounts of tax due on the applicable dates, may deduct from this tax the amount spent on the purchase of each of the cash registers reported on the date of commencement (the obligation arises) of recording.

A fiscal penalty for the lack of a fiscal cash register will not be missed by the entrepreneur!

Sanctions against a person who untimely installed a cash register were taken into account not only under the VAT Act. Pursuant to Art. 60 par. 1 of the Fiscal Penal Code, who, contrary to the obligation, does not keep the book, shall be subject to a fine of up to 240 daily rates, and in the case of a minor offense - a fine for a fiscal offense. It should be noted here that in this case books should be understood, inter alia, recording devices, which are required by the law, in particular the records of the cash register.

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Will active grief protect against the penalty for not having a cash register?

A natural person who has not registered a cash register or a fiscal printer within the applicable deadline, has the right to use the institution of the so-called active regret. According to Art. 16 par. 1 of the Fiscal Penal Code, a taxpayer who voluntarily reports his negligence to the tax office and explains the reason for the delay may avoid a fine for a fiscal offense. The reason for failure to fulfill the obligation to register the cash register may be, for example, too late becoming aware of the obligation that has arisen.

Attention!

Active regret does not make it possible to restore the right to take advantage of the tax relief on the cash register!

The entrepreneur should submit such notification in writing or orally for the record. It is worth noting that the application of active regret will be ineffective if the law enforcement authority already had clearly documented information about the commission of a crime or a fiscal offense.

Taking into account the above-mentioned consequences, it is worth making sure that the installation of the cash register takes place within the statutory time limit. Thanks to this, the entrepreneur will not only avoid the consequences of an additional tax liability and / or fiscal criminal liability, but will also be entitled to take advantage of the so-called discounts for the purchase of a cash register.