Do not forget about the receipt for the customer - the primary responsibility of the seller
The Ministry of Finance organizes the campaign several times a year Don't be a deer, take a receiptaimed at increasing consumer awareness, promoting honest entrepreneurs and punishing fraudsters. But this is not the only reason why sellers should ensure that a receipt is issued to the buyer. Are you shopping? Don't forget the receipt. Find out what rights arise from the receipt.
Don't forget the receipt - why is it so important?
The receipt is your proof of purchase. Documents what was sold, when and for how much. On its basis, the consumer may assert his rights. Moreover, the Ministry of Finance points out that: "By requesting a receipt from the seller, we support fair competition and contribute to the fight against the shadow economy. The receipt is a confirmation that the amount of the tax went to the state budget, that is to our common treasury, and not to the pocket of a dishonest entrepreneur". The receipt is the basis for:
- making a complaint,
- return the goods.
Remembering to take the receipt, we contribute to the fight against dishonest entrepreneurs. We are sure that we have not been deceived. We can also compare the price of our purchase with prices in other stores.
Receipt - when do you need to take it?
The general rule is that you receive a receipt from the seller after each transaction. Even the lack of electricity or the failure of the cash register do not release the entrepreneur from the obligation to issue it. Selling without a proof of purchase is a tax offense. If you do not receive a receipt from the seller, you can report this fact to the tax office or the tax inspection office. In the event of problems arising from not receiving this document, e.g. with a complaint, the consumer ombudsman will help you.
Exceptions to the rule - who is exempt from issuing receipts?
The regulations define cases when the seller is released from the register using cash registers. First of all, the registration obligation does not apply to entrepreneurs whose annual turnover did not exceed PLN 20,000 in a given year. Exemptions from the cash register are also specified in the annex to the regulation, they are the so-called Objective exemptions are also related to the type of business activity.
In § 4 sec. 1 of the Regulation, the activities that must be recorded at the cash register, regardless of the turnover limit, are listed. They are, among others:
- liquid gas,
- engine parts (PKWiU 28.11.4),
- internal combustion engines of a kind used for propulsion of vehicles (PKWiU 29.10.1),
- bodywork for motor vehicles (PKWiU 29.20.1),
- trailers and semi-trailers; containers (PKWiU 29.20.2),
- parts of trailers, semi-trailers and other vehicles without mechanical drive (PKWiU 220.127.116.11),
- parts and accessories for motor vehicles (excluding motorcycles) not elsewhere classified (PKWiU 18.104.22.168),
- internal combustion piston engines of a kind used in motorcycles (PKWiU 30.91.3),
- radio, television and telecommunications equipment, excluding electron tubes and other electronic components as well as parts for apparatus and devices for sound and image manipulation, antennas (PKWiU ex 26 and ex 27.90),
- photographic equipment, excluding parts and accessories for photographic equipment and accessories (PKWiU ex 26.70.1),
- goods made of precious metals or with the participation of these metals, the supply of which cannot benefit from the exemption from the tax referred to in article 2. 113 paragraph. 1 and 9 of the Act of March 11, 2004 on tax on goods and services,
- recorded and unsaved digital and analog data carriers,
- products intended for use, offered for sale or used as motor fuels or as additives or admixtures to motor fuels, regardless of the PKWiU symbol,
- tobacco products (PKWiU 12.00), alcoholic beverages with an alcohol content above 1.2% and alcoholic beverages containing a mixture of beer and non-alcoholic beverages with an alcohol content exceeding 0.5%, regardless of the PKWiU symbol, excluding goods delivered on board airplanes ,
- perfumes and toilet waters (PKWiU 22.214.171.124), excluding goods delivered on board airplanes.
b) the provision of services:
- passenger transport in road communication, with the exception of transport mentioned in item 15 and 16 of the Annex to the Regulation,
- transport of people and their hand luggage by taxis,
- repair of motor vehicles and mopeds (including tire repair, fitting, retreading and regeneration),
- as regards the replacement of tires or wheels for motor vehicles and mopeds,
- in the field of tests and technical inspections of vehicles,
- in the field of medical care provided by doctors and dentists, with the exception of services provided by persons listed in item 51 of the Annex to the Regulation,
- legal services, with the exception of the services specified in item 28 of the Annex to the Regulation,
- tax consultancy,
- related to catering (PKWiU 56), only: - provided by stationary catering establishments, including seasonally, and - food preparation services for external recipients (catering),
- hairdressing, cosmetic and cosmetology.