Relief for the purchase of a cash register and suspension of operations

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In certain situations, taxpayers are required to register sales to natural persons who do not conduct business and flat-rate farmers at the cash register. Moreover, when purchasing a recording device, the taxpayer is entitled to the so-called tax relief for the purchase of a cash register. How does the suspension of activities affect the above-mentioned rights and obligations? Let's check.

Discount for the purchase of a cash register

Entrepreneurs starting to record sales to natural persons who do not conduct business and lump-sum farmers at the cash register, in compliance with the statutory deadlines, may take advantage of the tax relief for the purchase of a cash register. From May 2019, the relief can only be used in relation to the purchase of an online cash register, when the taxpayer purchases a cash register for the first time (previously he did not have any cash register) or the regulations obliged him to replace the electronic or paper cash register in connection with the industry.

Pursuant to Art. 111 sec. 4 of the VAT Act, taxpayers with:

  1. there was an obligation to keep sales records and who, on the applicable dates, started keeping sales records using the cash registers referred to in paragraph 6a,
  2. there is no obligation to keep sales records and who have started keeping sales records using the cash registers referred to in paragraph 6a, and so far have not used the cash registers or cash registers referred to in Art. 145a paragraph. 1, to keep sales records

- 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 (without tax), but not more than PLN 700, and if this amount is higher than the amount of tax due in the settlement period , have the right to refund 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 accounting periods, provided that the purchase the registers took place no later than within 6 months from the date of commencement of keeping the records.

The discount for the purchase of a cash register is granted once, if in the settlement for a given period there is an excess of tax due over the tax charged, in an amount equal to or exceeding the value of the deduction for the purchase of the cash register. However, if the surplus does not exist in the amount including the value of the relief, the taxpayer may apply for its return or settle it in the next settlement period.

The application of the discount for the purchase of an online cash register is described in detail in the article: Online purchase of a cash register and its re-purchase.

Does the suspension of activity affect the obligation to purchase a cash register?

Entrepreneurs suspending their activity may question whether this fact affects the obligation to record sales to certain entities at the cash register. The related problem was resolved by the Director of the Tax Chamber in Warsaw in an individual interpretation (IPPP2 / 443-87 / 11-2 / JW) of April 21, 2011. He stated that

'a taxpayer who suspends and then resumes business activity in a tax year should not be treated as a start-up. The fact of starting a business is unique and may take place only once, at a strictly defined time - it is the performance by the taxpayer of the first activity specified in art. 5 of the Act.'

This means that if the entrepreneur has exceeded the amount of the exemption limit from recording sales at the cash register, then despite the suspension of activity, after its resumption, it will be required to register the turnover and amounts of tax due using a fiscal device.

Relief for the purchase of a cash register and suspension of operations

In a situation where the threshold of the exemption from recording sales at the cash register is exceeded, the entrepreneur is obliged to start using it after two months, counting from the first day of the month following the month in which the limit was exceeded - in the case of taxpayers who continue to operate in a given tax year .

Moreover, in accordance with the above-mentioned individual interpretation, if the obligation to introduce a cash register in the company falls during the period of suspension of operations, then the relief for the purchase of the cash register may be settled only after the resumption of operations, bearing in mind that the deduction can generally be made in the JPK_V7 file for the settlement period in which the recording of turnover and amounts of tax due were started .