Cash register for a hairdresser - the most important information
An entrepreneur selling to natural persons who do not conduct business activity and flat-rate farmers is obliged to register the sale at the cash register. Importantly, the legislator provided for exceptions from this obligation, as well as indicated the types of activity that must absolutely be recorded at the cash register. Is a cash register for a hairdresser necessary in business? Since when is an online cash register a must for the hairdressing industry? We explain in the article!
Obligation to limit up to 20,000 PLN and a cash register for a hairdresser
Activities for which the right to exemptions from recording sales to private persons using cash registers cannot be applied are described in § 4 of the Regulation of the Minister of Finance on exemptions from the obligation to keep records using cash registers. In point 2 lit. j above. the regulation states that the exemption from the obligation to record by means of a cash register does not apply to the provision of hairdressing, cosmetic and cosmetology services. A cash register for a hairdresser should therefore be installed before the first service is provided, regardless of whether the turnover limit of 20 thousand. was exceeded or not. The provision of hairdressing, cosmetic and cosmetology services is one of the activities that do not benefit private individuals from the exemptions from the obligation to register. Therefore, the first sale to a private individual must be stamped on the cash register.
Cash register for a hairdresser and the obligation of an online cash register
In order to reduce the scale of the shadow economy and the VAT gap, traditional cash registers are gradually being replaced by an online cash register. These are devices of a new type that communicate via the Internet with the Central Repository of Cash registers, and they transmit sales data on an ongoing basis to the servers of the Ministry of Finance. As a rule, the obligation to use online cash registers covers the so-called "Sensitive industries". The online cash register at the hairdressing salon will be obligatory from July 1, 2021.
Cash register for a hairdresser and the possibility of settling a discount for its purchase
When starting to record sales at an online cash register for the first time, the taxpayer is entitled to a discount for the purchase of an online cash register in the amount of 90% of the cash register value, but not more than PLN 700. A purchased cash register for a hairdresser may be shown as a discount if:
the old device was replaced on time with an online cash register;
online check-in has started on time;
the entrepreneur has proof of payment for the device.
The discount applies to all exchanged online devices, not just one.
The deduction of the relief is made in the JPK_V7 file, in which the amount of the refund should be indicated. However, in the case of non-tax payers, the discount is settled by submitting an application to your tax office. Importantly, it can be 90% of the value of the cash register, but not more than PLN 700. The return for the purchase of the online cash register can be made in JPK_V7 for the period in which the sales registration at the cash register was started or in later periods.
If, in a given period, there is no VAT due (to be paid) or the remaining value of the non-deducted relief, this amount can be:
show for return to his own bank account at a bank established in the territory of the country or for an account at a cooperative savings and credit union of which he is a member, or
increase by it the amount of input tax to be carried over to the next settlement period.
The discount for the purchase of an online cash register is available to both active VAT payers and non-VAT payers. Depending on the activity of the VAT status, if a hairdresser, who is an active VAT payer, is entitled to a tax relief for the purchase of a cash register, the deduction is made directly in the JPK_V7 file. In the case of non-tax payers, the tax relief for the purchase of a cash register is applied for on the basis of an application to be submitted to the competent tax office. The reimbursement of the amount of the relief should take place within the 25th day from the date of submitting the application and be transferred to a bank account at a bank established in the territory of the country or to the taxpayer's account at a cooperative savings and credit union of which he is a member. The application template can be found in the article: Application for reimbursement of the amount spent on the purchase of the cash register - template with overview.
Ms Julia has just opened her own hairdressing salon and is therefore obliged to register the services provided to her clients at the cash register. Is Julia entitled to a discount on a cash register with a paper entry or an online cash register?
Since the cash register for the hairdresser is obligatory from July 1, 2021, Mrs. Julia can only settle the allowance for purchasing the cash register online.
Ms Paulina set up her own hairdressing salon and decided to buy an online cash register. Can he / she deduct a discount for an online cash register in JPK_V7?
Yes, the sale at the online cash register has started on time, the conditions for taking advantage of the discount are met.
Ms Olga registers the sale at the cash register with a paper entry. Can I take advantage of the discount for the purchase of the cash register by replacing the cash register with the one in the online version before July 1?
Yes, because the cash register has been exchanged for an online device, and moreover, sales are registered on the online cash register within the required period. 90% of the value of the cash register is deductible, but not more than PLN 700.
In February 2021, Ms. Justyna purchased an online fiscal cash register worth PLN 900. What amount of the discount can be deducted in JPK_V7M for February 2021?
In this case, the deductible discount should be calculated, i.e. 90% x PLN 900 = PLN 810, and the recognition may not exceed PLN 700, so Ms. Justyna in JPK_V7M for December may deduct a maximum of PLN 700. Start a free 30-day trial period with no strings attached!
In January 2021, Ms Weronika purchased an online fiscal cash register in the amount of PLN 690. What amount of the discount can be deducted in JPK_V7M for January 2021?
In the described case, when the value of the purchased cash register does not exceed PLN 700, the full amount will be reduced, i.e. PLN 621 (PLN 690 * 90%).
Application of the cash register to the tax office
The taxpayer, who is obliged to record sales at the cash register, should complete all the formalities related to the purchase and fiscalisation of the cash register. On May 1, 2019, the obligation to report the number and place of use of cash registers was abolished, and the relief for the purchase of a cash register is available only when purchasing a cash register online, provided that the entrepreneur has an invoice for the purchase of a given cash register and confirmation of payment for its purchase. More on the subject of fulfilling the obligations related to the start of recording sales at the cash register in the article: Registering the cash register and fiscalisation.
Posting the cash report in the wFirma.pl system
In order to post the income from the cash register in the wFirma.pl system, go to the tab REVENUE »OTHER REVENUE» ADD OTHER REVENUE »SALE, and then in the window that opens, select the NO CONTRACTOR option. As the proof number, you have to accept ŁRO [number / month / year] and enter the data as on the printed report.
Then go to the ADVANCED sub-tab and select the RO SALES TYPE field in the JPK_V7 SALE TYPE field.
As a result, the introduced fiscal report will receive the designation RO in the JPK_V7 structure.