Fiscal receipt for dental services - what does it include?
Pursuant to Art. 106b paragraph. 1 point 1 of the act on tax on goods and services, the taxpayer is obliged to issue an invoice documenting the sale, as well as the delivery of goods and the provision of services referred to in art. 106a point 2 of the above-mentioned acts, made by him for the benefit of another taxpayer of tax, value added tax or a tax of a similar nature or for the benefit of a non-taxable legal person. In turn, taxpayers selling to natural persons who do not conduct business activity and flat-rate farmers are required to keep records of turnover and amounts of tax due using cash registers. This obligation also applies to specialist doctors, including dentists who issue a fiscal receipt for dental services.
Fiscal receipt for dental services - legal issues
In simplified terms, it can be assumed that in a situation where the buyer of the goods is a VAT payer, an invoice should be issued, while when the buyer is a natural person who does not conduct business activity, the sale should be documented by issuing a fiscal receipt for services or sale of goods.
In addition, it should be noted that there is no legal prohibition that would prohibit issuing an invoice and a receipt. Such a case is of course burdened with the risk of double taxation, however, pursuant to Art. 106 h of paragraph 1. 1 of the act on tax on goods and services shows that if the invoice concerns a sale registered using a cash register, a receipt documenting the sale is attached to the copy of the invoice remaining with the taxpayer. Failure to issue a receipt confirming the sale is a fiscal offense, as provided for in Art. 62 § 4 of the Fiscal Penal Code. As it follows from this regulation, a fine is imposed on anyone who, contrary to the provisions of the Act, makes a sale without the cash register or fails to issue a document from the cash register confirming the sale.
Exemptions from recording sales on the cash register
Not every sale to natural persons is subject to the obligation to register by means of a cash register. The regulations provide for a number of both subjective and objective exemptions.
The Ordinance of the Minister of Development and Finance of December 20, 2017 on exemptions from the obligation to keep records with the use of cash registers indicates that the obligation to record in a given tax year is released, but not longer than until December 31, 2018:
taxpayers whose turnover for natural persons not conducting business activity and flat-rate farmers did not exceed PLN 20,000 in the previous tax year, and in the case of taxpayers starting in the previous tax year, the supply of goods or services to natural persons not conducting business activity and flat-rate farmers if the turnover on this account did not exceed the amount of PLN 20,000 in proportion to the period of performing these activities in the previous tax year;
taxpayers starting after December 31, 2017 the supply of goods or services to natural persons who do not conduct business activity and flat-rate farmers, if the turnover expected by the taxpayer on this account does not exceed, in proportion to the period of performing these activities in a given tax year, the amount of PLN 20,000 zloty;
At the same time, it was indicated that the exemptions referred to above do not apply to the provision of medical care services by doctors and dentists, with the exception of services provided by persons listed in item 51 of the Annex to the Regulation.
What elements should a fiscal receipt for dental services contain?
In addition to the obligation related to recording sales by means of a cash register, taxpayers are also obliged to include appropriate content on fiscal receipts documenting a given sale. And so, in the Ordinance of the Minister of Finance of March 14, 2013 on cash registers in § 8 sec. 1 indicates the elements that should be included in the fiscal receipt.
The fiscal receipt for services or the sale of goods should contain at least the following elements:
- name and surname or name of the taxpayer, address of the point of sale, and for non-permanent sales - the address of the taxpayer's seat or place of residence;
- taxpayer's tax identification number (NIP);
- sequence number of the printout;
- date and time and minute of sale;
- indication of "FISCAL RECEIPT";
- name of the product or service allowing for their unambiguous identification;
- the unit price of a good or service;
- the quantity and total value of sales of a given good or service with the letter indication of the assigned tax rate;
- value of discounts or mark-ups, if any;
- gross sales value and tax amounts according to individual tax rates after taking into account discounts or surcharges;
- tax-free sales value;
- the total amount of tax;
- total gross sales amount;
- designation of the currency in which sales are recorded, at least for the total gross amount of sales;
- consecutive number of the fiscal receipt;
- cash register number and cashier's designation - for more than one cash desk;
- the buyer's tax identification number (NIP of the buyer) - at the request of the buyer;
- fiscal logo and the unique number of the cash register.
In § 8 sec. 1 point 6 of the above-mentioned of the regulation, it is indicated that the fiscal receipt contains at least the name of the goods or services allowing for their unambiguous identification. In turn, in paragraph 2 above The provision indicated that the fiscal receipt must be legible and enable the buyer to verify the correctness of the transaction. The fiscal receipt may contain in the place specified for the name referred to in paragraph 1 point 6, also a description of the goods or services which is an extension of this name.
Therefore, as it results from the above regulations, the legislator himself suggests that the name of the service, which, first of all, can be unequivocally identified also from the point of view of the buyer, should be further developed through its description. In the case of dentists who, as a rule, when issuing a fiscal receipt for dental services, describe only using the name "dental service", this does not allow for an unambiguous identification of the service provided.
A fiscal receipt for dental services in tax interpretations
As we can read in the general interpretation of the Minister of Finance of September 12, 2013 (PT7 / 033/1/589 / MHL / 13 / RD94492): (...) PThe taxpayer should therefore apply the designation of goods or services to the offered assortment so that it is possible to assign an appropriate tax rate to the name of the good or service used and the name used is consistent with the goods or service being traded. This means that the taxpayer using the nomenclature that meets the requirement of "unambiguity" referred to in the provision of § 8 para. 1 point 6 of the above-mentioned Regulation of 2013, instead of using such terms (usually appropriate for the grouping name) such as vegetables / fruit, bread, dairy products, alcoholic beverages, non-alcoholic beverages, it should use names such as tomatoes, apples (for the group of vegetables / fruit), bread, roll (for the bread group), cheese, milk (for the dairy group), beer, wine, vodka (for the alcoholic beverages group), water, juice (for the soft drinks / juices group). Similarly, instead of a dental service, there should be, for example, root canal treatment, prosthetics, surgery, etc.
Similar conclusions were reached by the Supreme Administrative Court, which in one of its judgments indicated that: The content of the receipt must indicate the subject of the transaction, and this in turn requires the name of the good (service) identifying the good (service) in a way that does not raise any doubts. It is not important that the buyer - especially if he makes a purchase himself - knows what his subject was. It is imperative that the information in this regard is included in the fiscal receipt. In the opinion of the court, it is also illegal to refer to the possibility of identifying the subject of the transaction on the basis of other circumstances (in the case under examination: e.g. medical documentation, the availability of which for buyers is generally limited). In the opinion of the Supreme Administrative Court, making these descriptions more specific in a way that unequivocally identifies the subject of the transaction does not constitute a risk of disclosing medical confidentiality. It should be noted that, as a rule, a fiscal receipt for dental services does not identify the buyer of the goods (services) in any way. In addition, this detail could be made in a manner corresponding to the price list of services provided by the company - judgment of the Supreme Administrative Court of 18 May 2017, file ref. Act I FSK 1687/15 LEX No. 2291117.