Cash register for telecommunications services

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In line with the changes in force from January 1, 2015, the cash register is becoming more and more common. Read the article and find out if a cash register for telecommunications services is mandatory.

Cash register for telecommunications services

As a rule, pursuant to Art. 111 sec. 1 of the VAT Act, taxpayers providing services to natural persons who do not conduct business activity and flat-rate farmers are required to record sales with a cash register. However, there are exceptions to the above provision. One of them is the provision of telecommunications services.

Pursuant to the Ordinance of the Minister of Finance of December 16, 2016 on exemptions from the obligation to keep records using cash registers (item 22 of the Annex) covering activities exempt from the obligation to record, the telecommunications services referred to in Art. 2 point 25a of the VAT Act. According to it, telecommunications services are understood as services relating to the transmission, emission and reception of signals, texts, images and sounds or any kind of information by cable, radio, optical or other electromagnetic systems, including the related transfer or assignment of rights to use measures to ensure such transmission, broadcast and reception, including the provision of access to global information networks, taking into account Art. 6a of the Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112 / EC on the common system of value added tax (OJ L 77 of 23.03.2011, p. 1, as amended), hereinafter referred to as "Regulation 282/2011".

Moreover, according to Art. 6a of the Regulation, telecommunications services within the meaning of art. 24 sec. 2 of Directive 2006/112 / EC cover, in particular, the following services:

  • fixed and mobile telephony for transmitting and switching voice, data and image communications, including telephone services incorporating an image element, otherwise known as videophone services;

  • telephony provided via the Internet, including Internet telephony (VoIP) services;

  • voicemail, call waiting, call transfer, caller ID, teleconference and other call handling services;

  • summoning;

  • "Audiotext";

  • fax, telegraph and telex;

  • access to the Internet and World Wide Web sites;

  • private network connections providing telecommunications lines for the exclusive use of the customer.

Important!

Telecommunications services within the meaning of Art. 24 sec. 2 of Directive 2006/112 / EC do not cover the following services:

  • provided electronically,

  • radio and television broadcasting.

Example 1.

The entrepreneur provides internet access services to natural persons who do not conduct business activity. Is the cash register obligatory to keep sales records?

The services provided by the entrepreneur are included in the telecommunications services referred to in Art. 2 point 25a of the VAT Act, which means that the entrepreneur does not have to record sales to private persons with the help of a cash register. It should also be noted that this is an objective exemption valid until the end of 2017.

The position that the provision of internet access services is an activity exempt from the obligation to record sales was also confirmed by the Director of the Tax Chamber in Katowice in an individual interpretation, ref. No. IBPP3 ​​/ 4512-970 / 15 / UH, from April 11, 2016.

The application in question shows that the applicant conducts activities consisting in the provision of telecommunications services by providing Internet access services and equipping customers with devices necessary to receive the Internet signal, i.e. antenna, antenna holder, cables, power supplies, etc., which are part of the activation / installation fee . According to the tax authority (...) Payable telecommunications services provided by the Applicant by providing internet access services are the basic activity exempt from the obligation to keep records with the use of cash registers. On the other hand, the sale of a router (less often an amplifier) ​​is an auxiliary activity, because, as the Applicant points out, these devices are necessary to create a WIFI network at home. Since the routers (amplifiers) necessary to install the Internet network are goods whose operation allows access to the Internet signal, enabling the Applicant to provide telecommunications services, it should be stated that the Internet service is the basic component of comprehensive provision. Thus, we are dealing with one comprehensive service, where the performed activities (services) are so closely related that, in economic terms, they form a whole, the separation of which would be artificial.

What's more, (...) since the Applicant may benefit from the exemption from the obligation to keep records using cash registers, he can still document the above activities with invoices without the need to issue receipts from the cash register (...).

Important!

If the subject of sale is one comprehensive service, it cannot be separated into several separate items on the invoice!

To sum up, the cash register for entrepreneurs providing telecommunications services, listed in the Regulation of the Minister of Finance on exemptions from the obligation to record sales using cash registers is not obligatory.