Cash Register Review - Everything You Need To Know
The introduction of a new type of cash register, i.e. an online cash register, significantly simplified the application process - including the process of its fiscalisation. Thanks to this, entrepreneurs do not have to remember to register the cash register on special forms at the tax office. After the cash register is fiscalized by a service technician, the only thing left for the entrepreneur is to ensure that the online cash register is connected to the Internet. The second important duty on the part of taxpayers is the review of the cash register. Failure to do so may result in severe consequences. Let's check the deadlines for reviewing the cash register and what exactly is the risk of failure to comply with this obligation.
When do you need to review the cash register?
The obligation to review the cash register is imposed on entrepreneurs by the VAT Act. Pursuant to Art. 111 sec. 3a, point 4, taxpayers who keep records using cash registers are obliged to submit cash registers to a mandatory technical inspection by the appropriate entity operating the cash register service. Pursuant to § 54 sec. 1 of the Regulation of the Minister of Finance on cash registers, a mandatory technical inspection of the cash register is performed at least every 2 years. This means that it is not a one-time operation.
The time from which the two-year period should be counted is the date of the last technical inspection. However, in the case of the first technical inspection, the two-year period starts from the date of fiscalisation of the cash register. Such a position was confirmed by the Director of the Tax Chamber in Warsaw in a letter of August 26, 2015, IPPP2 / 4512-554 / 15-2 / MMa, in which we can read that:
„(...) the first technical inspection of the cash register should be performed no later than 2 years from the date of the first fiscalisation, and the performance of both the first and each subsequent inspection of the cash register starts a new two-year period for the next mandatory inspection (…)”. The review of the cash register should be carried out at least every 2 years, and the date is counted from the date of fiscalisation.
On July 30, 2019, Mr. Łukasz performed the fiscalisation of the online cash register. Until when should he review the cash register?
Due to the fact that the review of the cash register should be made at least every 2 years, Mr. Łukasz should conduct it no later than 30 July 2021. However, there are no obstacles for the inspection of the cash register to take place before this date.
The legislator introduced an exception to the general term of the cash register inspection. In the case of cash registers used in taxis, the review should be carried out not less frequently than on the dates required for subsequent legalization, specified in separate provisions on legal metrological control for the taximeter used by the taxpayer to cooperate with the cash register, but not less frequently than every 25 months.
In addition, in the case of using a cash register under a rental, lease, leasing or other agreement of a similar nature, the first mandatory technical inspection should be performed after the cash register is put into use, before the date of fiscalisation. Due to the prolonged state of the COVID-19 epidemic in Poland, entrepreneurs who are not able to conduct a cash register inspection within the applicable deadline, may submit an application to the office to postpone the date of the cash register inspection. The application form can be found in the article: Postponement of the date of the cash register inspection - how to apply?
Replacing the fiscal module and the inspection of the cash register
The fiscal module of a cash register with a paper or electronic record of a copy or a fiscal memory in the case of an online cash register, in which issued receipts are stored, have a limited capacity. If they are completely full, the entrepreneur is not able to issue further fiscal receipts, and thus register sales. The solution in such a situation is to replace the fiscal module / fiscal memory or replace the cash register with a new one. When deciding to replace the fiscal module / fiscal memory, the obligatory technical inspection of the cash register should be performed within a period not exceeding 2 years from the date of replacement. Re-fiscalisation after replacement interrupts the previous technical inspection.
Such a position was confirmed by the Director of the Tax Chamber in Warsaw in a letter of March 14, 2014, IPPP2 / 443-1391 / 13-2 / JW, in which we can read: "(...) Due to the described facts and the above-mentioned regulations, it should be stated that cash registers are required to undergo mandatory technical inspections at least every 2 years. Therefore, since after the replacement of the fiscal module of the cash register, the fiscalisation (activation) of the new fiscal module was performed and this fact was reported to the competent tax office, therefore the cash register was released for re-use, i.e. for recording turnover and amounts of tax due.
Therefore, the obligatory technical inspection of the cash register with the replaced fiscal module should be performed at least every 2 years, counting from the date of replacement of the cash register module (...). Therefore, the replacement of the fiscal module of the cash register and its fiscalisation interrupts the course of the previous technical inspection carried out before the replacement of the module”.
Mr. Aleksander buys sales to private individuals on an online cash register. The deadline for reviewing your online cash register is June 1, 2021. However, on February 15, 2021, the memory of the cash register was full. In such a situation, what should Mr. Aleksander do if he does not want to replace the cash register he bought 2 years ago?
Filling the fiscal memory makes it impossible to issue receipts. Therefore, Mr. Aleksander should immediately use the services of a service technician who will replace the fiscal memory and perform fiscalisation again. Thanks to this, Mr. Aleksander will not have to conduct the check from the cash register on June 1, 2021, because the new period of the 2-year period of the obligatory review will start from the day of fiscalisation of the new fiscal memory of the cash register. Start a free 30-day trial period with no strings attached!
Is the inspection of the cash register necessary during the suspension of operations?
When suspending business activity, the entrepreneur should not sell. This does not mean, however, that he loses the possibility of using the cash register and is obliged to liquidate it. On the contrary - he still has obligations related to it, such as technical inspection.
Pursuant to § 54 sec. 5 of the Regulation of the Minister of Finance on cash registers, the entrepreneur is not required to review the cash register during the suspension of operations, provided that he does not sell. In such a situation, the obligatory inspection of the cash register must be carried out after resuming business activity, before starting the keeping of sales records.
Ms Danuta suspended her business at the beginning of 2020 and intends to resume it only on April 1, 2021. However, on February 1, 2021, the 2-year deadline for the mandatory inspection of the cash register expires. In such a case, is Ms Danuta obliged to carry it out within this period despite the suspension of her activity?
No, despite the fact that the 2-year deadline for the mandatory inspection of the cash register falls on February 1, 2021, Ms Danuta may conduct it only after resuming operations, before making the first sale.
Mr. Piotr suspended his activities on September 1, 2020. The deadline for the mandatory inspection of the cash register was January 15, 2021. Due to the suspension of operations, Mr. Piotr did not perform a review by that date. On February 1, 2021, he decided to sell a mobile phone, which is a company's fixed asset, to a private individual. Can Mr. Piotr issue a fiscal receipt for the sale?
Due to the fact that on the day of sale the cash register did not have a valid inspection, Mr. Piotr is not able to make the sale. In the first place, he should conduct a cash register inspection despite the suspension of operations, and only then should he sell the fixed asset by issuing a fiscal receipt.
Checking the cash register after the deadline and sanctions
Pursuant to Art. 111 sec. 6 of the VAT Act, taxpayers are obliged to return the deducted or reimbursed amounts spent on the purchase of cash registers, if they cease to use them within 3 years from the date of recording commencement or fail to report the cash register to the obligatory technical inspection by the relevant service within the applicable deadline, as well as in the event of breach of the conditions relating to the deduction of these amounts. If the inspection of the cash register does not take place within the applicable period, the entrepreneur is obliged to return the discount for the purchase of the cash register. The sanction of failure to perform the inspection is severe, as it results in the return of the tax relief that taxpayers are entitled to when purchasing cash registers. The obligation arises at the end of the last day of the month or quarter in which the circumstances justifying the return arose.
However, this is not the only sanction imposed on the entrepreneur for failure to inspect the cash register. Pursuant to Art. 111 sec. 6a of the VAT Act, for failure to submit the cash register to a mandatory technical inspection by the competent entity running the service, the head of the tax office imposes a fine on the taxpayer in the amount of PLN 300. A fine in the amount of PLN 300 for failure to inspect the cash register must be settled by the entrepreneur within 14 days from the date of receipt of the decision on its imposition without an additional request.
What is a cash register inspection?
In order to perform a technical inspection, taxpayers must report the cash register to the entity operating the main service or the entity operating the cash register service. Pursuant to § 2 point 22 of the Regulation of the Minister of Finance on cash registers, the entity operating the main website is considered to be:
- a domestic producer of a given type of cash register that runs its service;
- an entity that performs intra-Community acquisition or import of a given type of cash register and runs its service;
- the entity that was entrusted with the operation of the cash register service under the contract
- which in terms of the organization and operation of the main website has its seat or place of residence or a permanent place of business in the territory of Poland.
On the other hand, the entity administering the cash register service is an entrepreneur who runs the cash register service and is authorized by the main service provider. The entity selling the cash register to its user is obliged to provide the current list of authorized entities operating the service together with the addresses of the points where maintenance services are performed (including technical inspections of cash registers) for a given type of cash register. Pursuant to § 55 sec. 1 of the Regulation of the Minister of Finance on cash registers, a mandatory inspection of a cash register includes checking:
- the condition and number of the cash register seals and their compliance with the entry in the cash register book and documentation related to the service performed;
- the condition of the cash register housing;
- legibility of documents printed by the cash register;
- the work program of the cash register and the program for reading the memory, and in the case of cash registers with electronic copy saving - the archiving program, their version as to compliance with the entries in the cash register and website documentation;
- correct operation of the cash register, in particular in the field of issuing fiscal documents, with the exception of reviews of cash registers that are not owned by the entrepreneur;
- correct operation of the display for the buyer;
- technical condition of batteries or internal power supply of the cash register;
- the correctness of the checkout clock settings.
The cash register review is completed by:
- making an entry in the cash register of its result;
- in the case of online cash registers - saving the technical inspection in the fiscal memory;
- attaching the post-inspection recommendations and a copy of the document confirming the performance of the technical inspection, in particular a printout of the report from the cash register confirming the inspection, to the register.
In conclusion, the inspection of the cash register is an entrepreneur's responsibility that he must remember in order not to be exposed to additional sanctions and fines. The entire inspection process is performed by a specialized service technician. The entrepreneur only needs to remember to make an appointment for a cash register inspection before the expiry of the applicable deadline.