Cash register for an auto parts store

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When providing services or selling goods to natural persons who do not conduct business activity and flat-rate farmers, it is necessary to take into account the necessity to have a cash register. Find out if the cash register for an auto parts store is a must!

Cash register for an auto parts store - is it necessary?

Pursuant to Art. 111 sec. 1 of the VAT Act, taxpayers selling to natural persons who do not conduct business and flat-rate farmers are required to keep records of sales using cash registers. Some entrepreneurs running a business may, however, benefit from the exemption from the cash register, and some are absolutely obliged to use it. This exemption may be due to:

  • form of payment received;

  • the amount of turnover for natural persons not engaged in activity and flat-rate farmers;

  • type of activity.

Before verifying whether the taxpayer is entitled to the exemption, it should first be checked whether the type of sale made is not subject to sale, which must be recorded at the cash register. In this case, it is necessary to analyze § 4 of the Regulation of the Minister of Finance on exemptions from the obligation to keep records with the use of cash registers. With regard to the auto parts shop, this provision applies to the delivery of:

  • engine parts;

  • internal combustion engines of a kind used in the propulsion of vehicles;

  • bodywork for motor vehicles;

  • trailers and semi-trailers;

  • parts of trailers, semi-trailers and other vehicles, not mechanically propelled;

  • parts and accessories for motor vehicles (excluding motorcycles);

  • internal combustion reciprocating internal combustion engines of a kind used on motorcycles;

  • articles of precious metals or with the participation of those metals, the supply of which cannot benefit from the subjective exemption from VAT;

  • products intended for use, offered for sale or used as motor fuels or as additives or admixtures to motor fuels.

Referring to § 4 of the above-mentioned regulation, it should be stated that the cash register for the store with car parts that have been replaced is obligatory regardless of the conditions entitling to exemption from the cash register.

Example 1.

An active VAT taxpayer sells car parts only to companies. Is it required to have a cash register?

Sales to companies should be documented with VAT invoices. In this situation, the taxpayer does not need to have a cash register, because it does not deliver to natural persons who do not conduct business activity and to flat-rate farmers.

Example 2.

The entrepreneur sells car parts for both companies and private persons. Is he required to have a cash register?

The taxpayer is obliged to record sales to persons who do not conduct business activity with the use of a cash register. On the other hand, the sale of goods to other companies must be documented with an invoice.

Online cash register for auto parts stores

From 2020, some taxpayers are required to purchase online cash registers. As for taxpayers conducting activities related to the automotive industry, attention should be paid to January 2020, because from that month, in accordance with Art. 145b of the VAT Act, the online purchase of a cash register is obligatory for taxpayers:

  • providing repair services for motor vehicles and mopeds;

  • sellers of petrol, diesel, gas intended to power internal combustion engines.

Obligation to have a cash register and a relief for its purchase

The purchase of a cash register for some taxpayers is associated (after meeting the conditions) with the possibility of taking advantage of the tax relief for its purchase. Pursuant to Art. 111 sec. 4 of the VAT Act, taxpayers:

  • who are obliged to keep sales records and at the same time who started keeping it with the use of an online cash register on the applicable dates due to such an obligation under the VAT Act;

  • who are not obliged to keep sales records and who have started keeping sales records on an online cash register, at the same time have not used online cash registers or cash registers

- have the right to deduct from VAT the amount intended for the purchase of the cash register in the amount of 90% of the net purchase price, but not more than PLN 700. If the amount to be deducted is greater than the amount of VAT to be paid, the surplus may be returned to the taxpayer's bank account or transferred to the next accounting period, provided that the purchase of the cash register took place no later than 6 months from the date of regulation of keeping such records. From May 1, 2019, the discount on the purchase of a cash register applies only to online cash registers.

Example 3.

An active VAT taxpayer running a shop with car parts in November 2020 decided to start selling to non-business individuals and flat-rate farmers. At the same time, he purchased an online cash register with a net value of PLN 1,200 and began keeping sales records using it. In what period will it be possible to take into account the discount for its purchase and at what value?

In this case, the taxpayer may deduct the discount for the purchase of an online cash register in November 2020 or later, but not later than in the settlement for April 2021. At the same time, the maximum amount to be deducted is PLN 700.

In conclusion, the cash register for an auto parts store is mandatory if sales are made to private individuals and flat-rate farmers. Additionally, it should be remembered that taxpayers may take advantage of the tax relief for its purchase in the amount not exceeding PLN 700, provided that certain conditions are met.

Cash register for a car parts store - how to include it in the wFirma.pl system?

Issuing receipts at wFirma.pl

If the wFirma.pl system is integrated with a fiscal printer, the taxpayer can issue receipts in it. In order to issue a receipt, go to the tab REVENUE »SALE» EXHIBITION »FISCAL RECEIPT and complete the details of the fiscal receipt.

Posting of cash register income

In order to post the income from the cash register on the basis of fiscal reports, go to the tab REVENUE »OTHER REVENUE» ADD OTHER REVENUE »SALE. In the displayed window, in the part concerning the buyer, select the NO CONTRACTOR option and fill in the appropriate values ​​resulting from the cash register report. Then, in the ADVANCED sub-tab in the SALES TYPE JPK_V7 field, the RO option is selected. In this way, the revenue from the cash register will be shown in JPK_V7 with the indication RO.

How to take into account the discount on the purchase of a cash register?

Deduction of the tax relief for the purchase of a cash register in wFirma.pl is taken into account when generating the JPK_V7 file through the START tab »TAXES» UNIFORM CONTROL FILE »ADD» JPK VAT.

In the JPK_V7 view, the value of the discount should be entered manually in item 27 in item 49. The value to be added cannot be greater than the value in item 51 (ie than the VAT amount to be paid).