A fiscal receipt is a document printed by cash registers that should be immediately issued to the buyer immediately after the transaction.
What data should it contain?
As follows from the Regulation of the Minister of Finance of November 28, 2008 on the criteria and technical conditions that must be met by cash registers and the conditions of their use, the fiscal receipt printed by the cash register must contain the following information:
- 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),
- sequential number of the printout,
- date and time (hour and minute) of sale,
- the name of the good or service and possibly a description of the good or service that is an extension of this name,
- unit price of a good or service,
- sales quantity and value,
- sales value and tax amounts according to individual tax rates,
- sales value exempt from tax,
- the total amount of tax,
- total amount due,
- the next number of the fiscal receipt,
- the next number of the cash register and the cashier's designation - for more than one cash desk,
- fiscal logo and the unique number of the cash register,
- currency indication at least for the total amount due
Issue of a VAT invoice for the receipt
According to Art. 106 sec. 4 of the VAT Act, a taxpayer who is not obliged to issue invoices to natural persons who do not conduct business activity, at the request of such a person is obliged to issue it.
The seller must issue an invoice on the basis of a sales receipt brought by the customer and, at his request, issue a VAT invoice within the time limits specified in the Tax Code. Therefore, such an invoice must be issued if the customer requests it within three months from the date of sale, and the entrepreneur has 7 days to fulfill this request.
The seller may also issue an invoice after the aforementioned 3 months, but it is his good will and not an obligation.
Correction of sales documented by a receipt
The cash register does not have any technical capabilities to correct the information stored in its memory.
However, any mistakes or returns should be corrected, as taxpayers are obliged to keep tax records in a reliable manner, reflecting actual economic operations. According to Art. 109 paragraph. 3 of the VAT Act, taxpayers, with the exception of taxpayers who perform only activities exempt from tax pursuant to Art. 43 and 82 sec. 3 and tax-exempt pursuant to art. 113 paragraph. 1 and 9, are required to keep a record containing: the amounts referred to in article 1. 90, the data necessary to determine the subject and the tax base, the amount of tax payable, the amount of input tax reducing the amount of tax payable and the amount of tax to be paid to the tax office or refunded from this office, and other data for the proper preparation of the tax declaration, and in the cases specified in art. . 120 paragraph 15, art. 125, 134, 138 - the data specified in these provisions necessary for the proper preparation of the tax return.
To sum up - the entrepreneur is obliged to keep a register of corrections, in which all events related to the turnover adjustment should be recorded, such as: returns of goods, discounts granted, cashier's errors, on the basis of which he will be able to prepare a correct tax declaration. However, no act specifies the format of such a record, therefore it may be kept in any form.
As previously mentioned, no provisions regulate the issue of the appearance of the register of corrections, however, it should contain at least the following data:
- the name (name) of the taxpayer, its address (registered office) and the address of the point of sale,
- tax identification number,
- logo and number of the cash register,
- receipt number to be corrected,
- the name of the goods,
- the reason for the correction and the date on which it was made,
- previous sales value, tax rates and amounts,
- the current (corrected) sales value, tax rates and amounts.
Exemptions from the obligation to use cash registers
According to the regulations, not every entrepreneur is required to have a cash register.
Exemption for rotation
If in a given tax year the turnover from sales to natural persons who do not conduct business activity does not exceed PLN 40,000.00 (PLN 20,000.00 in the case of taxpayers who started a business this year), there is no obligation to install a cash register. Such an obligation arises after two months from the first day of the month that follows the month in which the taxpayer exceeded the limit.
However, these exemptions do not apply to the types of activities listed in § 4 of the Regulation of the Minister of Finance on cash registers:
- taxpayers engaged in the sale of liquefied gas;
- for the provision of regular and non-scheduled passenger transport services in car communication, with the exception of the transport referred to in item 15 and 16 of the Annex to the Regulation;
- in the provision of passenger and cargo transportation services by taxi;
- on delivery: parts for engines (PKWiU 28.11.4), internal combustion engines of the type used for propulsion of vehicles (PKWiU 29.10.1), bodies 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 126.96.36.199), parts and accessories for motor vehicles (excluding motorcycles), not elsewhere classified (PKWiU 188.8.131.52), internal combustion piston engines internal combustion of a kind used on motorcycles (PKWiU 30.91.3);
- on delivery:
a) 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),
b) photographic equipment, excluding parts and accessories for photographic equipment and accessories (PKWiU ex 26.70.1);
- for the supply of products made of precious metals or with the participation of these metals, the sale of which cannot benefit from the tax exemption referred to in Art. 113 paragraph. 1 and 9 of the VAT Act;
- for the delivery of pre-recorded, recorded data or stored computer software packages, including those sold with a license to use: CDs, DVDs, audio cassettes, magnetic tapes (including video cassettes), floppy disks, memory cards, cartridges;
- for the delivery of 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;
- for the delivery of 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, with the exception of deliveries of goods, referred to in item 42 of the Annex to the Regulation.
The annex to the Regulation of the Minister of Finance of July 26, 2010 defines the types of activities which, due to their subject matter, are not exempt from the obligation to have a cash register. We can list among them:
- Sewage disposal and treatment services; sewage sludge (PKWiU 37)
- Services related to agriculture and animal husbandry, excluding veterinary services - except horse shoeing services (PKWiU ex 01.62.10.0)
- Postal and courier services - excluding services related to the preparation and delivery of goods to order (PKWiU ex 53)
- Telecommunications services (PKWiU 61)
- Financial and insurance services (PKWiU 64-66)
- Real estate delivery
- Sale of air transport tickets as well as meals and goods on board airplanes, etc.