Online fiscal cash registers in gastronomy from January 1, 2021

Service Business

By January 1, 2021, each restaurant and pub should be equipped with a modern cash register. What does this change mean for entrepreneurs? Online fiscal cash registers in gastronomy, we answer the most important questions about the new regulations regarding online fiscal cash registers.

Which industries are required to use online cash registers?

The amendment to the VAT Act, adopted on May 1, 2019, obliges entrepreneurs to replace fiscal cash registers (registrants). Modern online cash registers will replace the previously used cash registers with electronic or paper copies. The following industries will be the first to have to replace equipment:

  1. automotive (companies providing services in the field of repairing motor vehicles and mopeds, including tire repair and replacement) and stations selling petrol, gas or diesel - until January 1, 2020,
  2. catering (stationary catering establishments, including seasonal establishments), heating (companies selling coal, briquettes and other heating materials) and companies offering short-term accommodation (hotels and guesthouses) - until January 1, 2021,
  3. services (hairdressing, cosmetic, cosmetology and legal services), medical and dental offices, facilities to improve physical condition, as well as construction companies - until July 1, 2021.

It is worth noting that the mandatory replacement of equipment applies not only to the main cash register used in the enterprise, but also to the reserve cash register. All cash registers used in the company must be online devices.

Online fiscal cash registers in gastronomy - do the new regulations apply to the entire industry without exception?

Pursuant to the amendment to the act, keeping records with the online cash register is obligatory in the case of:"Provision of services related to catering only provided by stationary catering establishments, including seasonally".

The replacement of equipment applies to all restaurateurs who manage a stationary catering establishment, regardless of whether the premises is open all year round or only seasonally, e.g. during the holidays. The type of food offered is also irrelevant. Online fiscal cash registers in gastronomy should be found wherever dishes intended for direct consumption are served - in restaurants, bars, canteens, as well as in eateries such as ice cream parlors, fryers, pump rooms and grocery stores where you can buy a hot meal ( hot dogs, casseroles, tortillas, etc.).

However, the obligation to replace equipment does not apply to the entire industry. The new regulations do not apply to non-stationary outlets (e.g. mobile food truck outlets) and vending machines. However, it is still not known why the act omits such objects, whether on purpose or by accident.

What is the difference between an online cash register and standard cash registers with paper or electronic copies?

Modern online cash registers, using a telecommunications connection (wi-fi, router, mobile Internet), connect to the Central Cash Register Repository, which enables:

  • direct exchange of sales data between the cash register and the Central Repository of Cash registers (automatic flow of information in real time),
  • ongoing analysis and control of collected data,
  • sending commands from the repository to cash registers regarding the operation of devices (fiscalisation) and their collection by cash registers,
  • remote software update.

The Central Register of Cash Registers is designed to collect and store fiscal receipts, data on cash registers, such as daily reports, reports on technical inspections and other non-fiscal documents. The network connection will allow officials to connect to the cash register at any time and control the information sent on an ongoing basis (even without the user's knowledge). On the part of the entrepreneur, however, it is necessary to connect the device to the Internet and ensure the smooth functioning of the cash register.

Online cash registers do not differ in terms of functionality from the existing cash registers. This is a great convenience for gastronomy employees who do not have to learn how to use the cash register from scratch. The sales record process will not change either - as a restaurateur, you are still obliged to check out the sales you have made and issue a fiscal receipt to the customer. Modern cash registers enable the issuing of e-receipts. An electronic receipt is generated automatically when printing a standard fiscal receipt. The new option allows for the delivery of sales documents to the customer, e.g. by electronic means.

What is the purpose of introducing new cash registers?

As indicated by the Ministry of Finance, the new online cash registers are to help fight the so-called shadow economy - eliminate unfair practices among entrepreneurs and reduce the number of unregistered transactions. Ensuring continuous data transfer between the cash register and the central register will allow for ongoing control, and further - increase the security of business transactions.
In view of the presented idea, it is not surprising that the list of industries that were first covered by the obligation to replace equipment is not surprising. It includes sectors (including the automotive industry, gastronomy, lawyers, and doctors) which are particularly exposed to the gray economy.

The introduction of online cash registers is associated not only with ongoing reporting, so it is not only a control tool. Thanks to the connection of the cash register to the central register, the entrepreneur no longer has to make additional online cash register applications. It is enough for a fiscalisation process to be carried out by a service technician.

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Who can take advantage of the discount for the purchase of an online cash register?

Tax deduction is available to all taxpayers who have been subject to the obligatory exchange of the cash register. This means that both entrepreneurs buying a new cash register and those who have already made this deduction in the past by purchasing a different type of cash register can take advantage of the relief for the purchase of a cash register. According to the regulations, the maximum amount of the allowance is 90% of the net price of the cash register, but not more than PLN 700.

This does not mean, however, that all entrepreneurs are entitled to reimbursement without exception. You may lose the right to the discount if you neglect the technical inspection of the cash register or if you terminate your business activity earlier than 3 years from the date of starting the sale registration. The deduction also does not apply to taxpayers who decide to replace the cash register voluntarily.

The amendment to the VAT Act is against restaurateurs for whom the purchase of a new cash register is associated with large, unforeseen expenses. The existing obligation to have your own cash register has been abolished, which means that online cash registers in gastronomy can be borrowed under a lease or leasing agreement. The solution is a convenience especially for seasonal premises, where the cash register is used only for a short period, e.g. during holidays or Christmas.