Storage of fiscal documents and types of cash registers

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When selling to private persons who do not conduct business activity, entrepreneurs are obliged to purchase sales at the cash register. The fiscal receipt provided to the customer is a proof of sale, and therefore the tax base for income tax and VAT is determined on its basis. It all boils down to the fact that these documents are of an evidential nature and must be shown in the event of a possible inspection. Let's check whether storing fiscal documents in paper form is the responsibility of every taxpayer!

How long should accounting documents be kept?

Pursuant to Art. 86 § 1 of the Tax Ordinance, entrepreneurs are required to keep tax books and related documents until the tax liability expires. The limitation period expires after 5 years from the end of the year in which the tax payment deadline expired. Consequently, it means that accounting documents should be kept for over 5 years.

In 2021, the limitation period for the tax liability, calculated on the basis of documents from 2014, expired.

Example 1.

Ms Danuta has been running a grocery store for 10 years. Does he have to keep all documents from the beginning of running the company?

No, because at the beginning of 2021, the tax liability for 2014 became statute-barred. The deadline for paying the income tax for 2014 was April 30, 2015. On the other hand, the tax liability expires after 5 years from the end of the year in which the tax payment deadline expired, i.e. 5 years from the end of 2015. This means that in 2021, Ms. Danuta is required to store documents from 2015 at the earliest.

Is the fiscal receipt the basis for showing the sale in the tax records?

When registering a sale at the cash register, taxpayers are required to generate daily or monthly fiscal reports. Pursuant to § 19 para. 1 of the regulation on keeping the tax book of revenues and expenses, the data resulting from these reports are the basis for making entries in the KPiR. Consequently, it means that the accounting document in this case is not a fiscal receipt, but a cash register report. Confirmation of this position is also § 10 sec. 1 point 8 of the Regulation of the Minister of Finance, Investment and Development on the detailed scope of data contained in tax declarations and records in the field of tax on goods and services, according to which the settlement of the tax due (on sales) is based on the data resulting from collective information in the sales records kept with the use of cash registers.

There are no single fiscal receipts in the sales records. Receipt sales are shown on the basis of reports from the cash register, and active VAT payers are required to mark such sales with the RO code in the record part of the JPK_V7 file.

Storage of fiscal documents - in what form?

In connection with the above, if the report from the cash register is the basis for showing sales revenue, the storage of fiscal documents is subject to the same rules as the storage of other accounting documents. However, you should know that not all fiscal documents need to be kept in paper form.

Pursuant to § 29 of the Regulation on cash registers, taxpayers who punch sales at the cash register:

  • with a paper copy of a copy - they are required to print a daily periodic report from the cash register;

  • with electronic saving of copies - they do not have to print daily reports from the cash register if they are in the form of records on an IT data carrier (the exception is the daily fiscal report on the fiscalisation of the cash register), while the monthly report from the cash register should be printed in paper form.

On the other hand, taxpayers using online cash registers do not have to print daily reports from the cash register, but they are required to print monthly reports.

Confirmation of the above procedure is the individual interpretation of the Director of the National Tax Information of August 23, 2019, ref. No. 0114-KDIP1-3.4012.170.2019.2.ISK, in which we read that: "(...) The applicant indicated in the description of the case the daily and monthly fiscal reports are saved in each cash register with such an option, on its microSD card after closing the fiscal day. Therefore, with regard to the Applicant's doubts regarding the cessation of printing daily and monthly fiscal reports (...) - due to the wording of § 29 of the Regulation - the Applicant will be required to print monthly fiscal reports, but will not be obliged to print daily fiscal reports that have the form of a record on an IT data carrier ”.

The privilege of entrepreneurs using online cash registers is the possibility of sending a fiscal receipt in electronic form to the buyer, i.e. e-receipt.

Moreover, if the entrepreneur uses a cash register with electronic copy entry or an online cash register, there is no obligation to keep a copy of the fiscal receipt in paper form. Confirmation of such proceedings is the individual interpretation of November 12, 2015 issued by the Director of the Tax Chamber in Poznań, ref. No. ILPP2 / 4512-1-632 / 15-2 / AKr, in which we read that: "in the case of a registered sale (...) on a cash register with an electronic record of a copy of the receipts, the recording method of which allows you to find the correct copy of the receipt and verification of detailed data on a given sale (receipt content, amount, etc.) and the Applicant may also clearly identify and, if necessary, display and print a previously issued receipt, for which a VAT invoice has been / will be issued, it is not / will not be necessary to keep the original a fiscal receipt in paper form documenting the sale ”.

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How to show a receipt sale in tax records?

Due to the fact that entrepreneurs cannot post individual receipts, the basis for showing the sales revenue is a periodic report from the cash register. In order to post the report in the wFirma.pl system, go to the tab: REVENUES »OTHER REVENUES» ADD OTHER INCOME »SALE. In the revenue adding window, as a buyer, you must select the No contractor option - due to the fact that the entry applies to collective sales for a given day (daily report) or month (monthly report).

In the case of active VAT payers, after completing the required data in the ADVANCED tab, in the SALE TYPE IN JPK_V7 field, select the RO option from the list.

Sales recorded in this way will be included in column 7. KPiR - Sales of goods and services or in the revenue register (with lump sums) and in the sales VAT register (with active VAT payers).