Extension of the deadline for the purchase of an online cash register


The legislator imposed an obligation on taxpayers to install an online cash register. The act specifies in detail the period in which they have to install the cash register. However, they do not always do it on time. Taxpayers wonder whether it is possible to extend the deadline for purchasing an online cash register.

Obligation to record sales at the cash register

The obligation to keep sales records with the use of cash registers results from the provision of Art. 111 sec. 1 of the VAT Act. In the light of this regulation, taxpayers selling to natural persons who do not conduct business activity and flat-rate farmers are obliged to keep records of the sale with the use of cash registers.

The sale is understood as the supply of goods for consideration and the provision of services against payment within the territory of the country, the export of goods and the intra-Community supply of goods.

Thus, according to the general rule, the obligation to keep sales records using cash registers applies to all taxpayers who sell to certain recipients, i.e. natural persons who do not conduct business activity and flat-rate farmers.

So the basic criterion deciding about the obligation to use the records by means of cash registers is the status of the buyer of the services provided by the taxpayer? If the buyer of a given service is an entity other than the above-mentioned, then such sale is not subject to the obligation to register using a cash register.

Online cash register

The term "online cash register" is defined in § 2 point 6 of the Regulation of 29 April 2019 on cash registers, which refers to the content of the amended act, indicating that the online cash register is understood as the cash register referred to in Art. 111 sec. 6a of the VAT Act.

An online cash register is a cash register that must ensure the correct recording, storage and safe transfer of data from the cash register to external data carriers and enable connection and data transfer between the cash register and the Central Repository of Cash registers, as defined in Art. 111a paragraph. 3.

The fiscal memory of the cash register must have a unique number assigned through material and technical activities by the minister responsible for public finance.

Time limits for replacing cash registers

The legislator has specified in detail who and when must replace the cash register with online. Thus, individual taxpayers replace the cash registers within the time limits strictly defined in the act. Let us remind you that from January 2020 an online cash register is required to have:

  • providing repair services for motor vehicles and mopeds, including tire repair, fitting, retreading and regeneration, and in the field of tire or wheel replacement for motor vehicles and mopeds;

  • sellers petrol, diesel oil, gas intended to drive internal combustion engines.

From January 2021, hotels, guesthouses and gastronomy must have online cash.

In addition, from January 2021, online cash registers must be available for entities selling coal, briquette and similar solid fuels made of coal, lignite, coke and semi-coke intended for heating purposes.

From July 1, 2021, the online cash register must have taxpayers providing the following services:

  • hairdressing,

  • cosmetic and cosmetological,

  • construction,

  • in the field of medical care provided by doctors and dentists,

  • legal,

  • related to the activities of facilities to improve physical condition - only in the field of admission.

From 2023, taxpayers not included in the above groups will be able to continue using old cash registers until they are exhausted or the fiscal memory is replaced.

Discount for the purchase of an online cash register

Taxpayers are entitled to a discount for the purchase of an online cash register. These are:

  • taxpayers who have been obliged to keep sales records and who have started keeping sales records using cash registers on the applicable dates;

  • taxpayers who have not been required to keep records of sales and who have started keeping records of sales using cash registers referred to in paragraph 1. 6a, and so far have not used the cash registers or cash registers referred to in Art. 145a paragraph. 1, to keep sales records.

The above-mentioned taxpayers have the right to deduct from the tax due the amount spent on the purchase of each of the cash registers in the amount of 90% of its purchase price (excluding tax), but not more than PLN 700, and if this amount is higher than the amount in the settlement period. tax due, have the right to return the difference to the taxpayer's bank account in a bank established in the territory of the country or to the taxpayer's account in a cooperative savings and credit union of which he is a member, or to deduct the difference from the tax due for subsequent settlement periods, provided that the purchase of cash registers took place no later than within 6 months from the date of commencement of keeping these records.

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Extension of the deadline for the purchase of an online cash register

Taxpayers do not always meet the deadlines for installing the online cash register.

Example 1.

The taxpayer has a hairdressing salon. From July 1, 2021, he should install the online cash register. As he was on leave, he did not fulfill his obligation. Can he / she apply for an online cash register installation deferment?

In this case, unfortunately, the taxpayer can no longer submit an effective application to defer the installation of the online cash register.

Such an application should be submitted by the taxpayer before 1 July.He could have done it before the vacation in June.

Pursuant to Art. 48 § 1 of the Tax Ordinance, the tax authority may, at the taxpayer's request, postpone the deadlines provided for in the tax regulations, if it is justified by the taxpayer's important interest or the public interest.

In such a case, the decision of the tax authority is discretionary. Thus, the authority analyzes the taxpayer's application in great detail. He must therefore justify why he did not meet the statutory deadline.

Considering the above, in our case the taxpayer had no legitimate reason to ask the tax authority to postpone the deadline.

In conclusion, it is possible to extend the deadline for purchasing the online cash register. However, the application must be submitted before the date of installation of the cash register.