Cash register for the doctor and dentist - important information and changes
The obligation to register sales on the cash register rests on all entrepreneurs selling to natural persons who do not conduct business activity and flat-rate farmers. Exceptions from this obligation are possible, because the legislator provided for a number of exemptions from the possession of a cash register and determined which sale must be included in it. Is a cash register for a doctor and dentist necessary in business? We explain in the article!
Cash register for the doctor and dentist - general rules and when the exemption occurs
Pursuant to Art. 111 sec. 1 of the VAT Act, taxpayers are required to register sales for the benefit of natural persons who do not conduct business activity and flat-rate farmers on the cash register. It is possible to exempt from these obligations:
subjective - due to failure to exceed the turnover limit of PLN 20,000;
subject - due to the subject of sale specified in the annex to the regulation and is not limited by the volume of sales.
It is worth noting that, in accordance with § 4 of the Regulation of the Minister of Finance on exemptions from the obligation to keep records using cash registers, it clearly defines the activities that are strictly excluded from the exemption from cash registers.
Cash register for a doctor and dentist - when is it mandatory?
The amendment to the regulations on recording sales on a cash register made it necessary for doctors and dentists to register sales with a cash register from the first patient. It results directly from § 4 point 2f of the Regulation of the Minister of Finance on exemptions from the obligation to keep records with the use of cash registers, according to which:
„Exemptions from the obligation to record [...] do not apply to the provision of medical care services provided by doctors and dentists, with the exception of services provided by persons listed in item 48 of the Annex to the Regulation”.
It is worth adding that recording sales at the cash register applies to doctors of every specialization, including dentists and veterinarians.
Agnieszka is a doctor and runs a private medical practice. When admitting patients, is it required to record the sale at the cash register?
Yes, because the medical care provided is included in the catalog of activities strictly excluded from the exemption from the cash register, Ms Agnieszka is obliged to charge the income for the cash register and issue a receipt to the patient. The cash register for dentists and doctors is also obligatory during visits outside the office, in patients' homes. This also applies to field veterinarians.
Cash register for a doctor and dentist - when is it not compulsory?
It is worth noting that the legislator indicated cases where a doctor may take advantage of the exemption from having a cash register.
The cash register for dentists and doctors does not apply to the services listed in item 48 of the Annex to the Regulation. According to it, the following are exempted: "Services provided in person by blind persons with a severe or moderate degree of disability, who run their own business or employ only one blind employee with a severe or moderate degree of disability". It is worth adding that this provision also applies to therapeutic massage services.
Mr. Robert runs a treatment room where he provides massage services. Can it take advantage of the exemption from registering sales at the cash register?
No, because the entrepreneur is a non-disabled person and, moreover, he does not employ anyone, there are therefore no grounds to take advantage of the exemption from the cash register.
The second case, when the cash register for the dentist and the doctor is not compulsory, is the provision of services at a distance, in an online form, and the payment for the service provided goes to the bank account via the post office or credit union, and the documentation clearly shows which activities medical services related to the service provided.
Mr. Tomasz is a doctor and provides medical services in the form of teleportation. He received the payment for the consultation carried out to the bank account which shows what the service concerned. How is Mr. Tomasz to record the teleportation made?
As the conditions for taking advantage of the exemption from the cash register are met, Mr. Tomasz is obliged to include income in the tax records on the basis of the records of non-accounting sales.
Cash register for the doctor and dentist - when you are entitled to a purchase discount
In an attempt to reduce the size of the shadow economy and the VAT gap, online cash registers are gradually replacing traditional cash registers.
The online cash registers that are entered send data to the Central Repository of Cash registers (CRK). The mandatory online cash register for dentists and doctors will come into effect in July 2021. From now on, medical care services provided by doctors and dentists must be registered at the online cash register.
The cash register for the dentist and the doctor is compulsory. In addition, from July 2021, these doctors are required to register sales on an online cash register, so they are entitled to a discount for the purchase of this cash register. As a rule, the relief for the purchase of an online cash register is available to both active VAT taxpayers and exempt VAT taxpayers (non-VAT taxpayers), if:
the activity was made subject to the obligation to record sales at the cash register and recording at the online cash register was started;
the activity was not subject to the obligation to record sales on the cash register, however, the taxpayer started selling to private individuals and decided to keep records using an online cash register.
Active VAT taxpayers deduct the tax relief in the JPK_V7 file, indicating the deductible amount for the purchase of a cash register. However, in the case of non-tax payers, the discount is settled by submitting an application to your tax office. Importantly, in both cases, the amount of the discount is 90% of the value of the cash register, but not more than PLN 700. Therefore, if a doctor who is an active VAT taxpayer is entitled to a discount for the purchase of a cash register, the deduction is made directly in the JPK_V7 file, in field P_49, which in the declaration part adopts the scheme: the amount of the discount to be deducted in a given period. You can make a refund for an online cash register purchase in the period in which you started recording sales on it, or thereafter. In a situation where the use of the online cash register was started, but the submitted JPK_V7 file did not result in the tax payable, you can show the amount of the discount to the bank account or account at SKOK or settle it in the next JPK_V7 file. However, in the case of non-VAT taxpayers, the discount is settled on the basis of an application submitted to the tax office. The return for the purchase of the online cash register can be made in JPK_V7 for the period in which the sales registration was started on it or in any JPK_V7 file for a later period - the right to return is indefinite (does not expire).
Mr. Jerzy runs his dentist's office. Due to the fact that the provision of medical care services by doctors and dentists will be covered by a mandatory online cash register, he decided to buy it in January 2020. Can Mr. Jerzy settle the allowance for the purchase of a cash register in January?
Yes, because the activity has been subject to the obligation to record sales at the cash register and its registration at the online cash register has begun, Mr. Jerzy can settle the discount for its purchase already in the declaration for January.
In the case of non-tax payers, the application for the reimbursement of the discount for the purchase of an online cash register can be submitted at the earliest in the month following the month in which sales at this cash register began to be recorded. In this case, the right to a refund also does not expire and you can request a refund at any time. Non-VAT customers will receive a refund within 25 days from the date of submitting the application to the head of the tax office. The money will be transferred to the bank account specified in the application.
Cash register for a doctor and dentist - booking a 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.
Cash register for a doctor and dentist - introducing a purchase discount in JPK_V7
In the case of an active VAT payer, the discount for the purchase of a cash register should be shown directly in the generated file JPK_V7M (monthly settlements) / JPK_V7K (quarterly settlements). The file must be generated by the tab: START »TAXES» UNIFORM CONTROL FILE »ADD» ADD JPK_V7, where the file submission period should be indicated, and then SUBMISSION OF THE DECLARATION should be indicated as OBJECTIVE OF SUBMISSION.
The value of the relief for the purchase of a cash register is indicated in field 27. - RELIEF FOR THE PURCHASE OF A CASH REGISTER TO DEDUCT IN THE CURRENT PERIOD, where, after selecting this option, item 49 will be unlocked, in which the amount of the discount should be entered. If the amount spent on the purchase of cash registers is eligible for reimbursement in a given settlement period, then its value is entered after selecting the option and entering it in item 52.