Relief for the purchase of a cash register when late with fiscalisation

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Entrepreneurs selling to natural persons who do not conduct business activity or flat-rate farmers may be required to purchase a cash register. The regulations provide for the possibility of taking advantage of a tax relief which partially covers the purchase price of the equipment. Is the discount for the purchase of a cash register also available when late with fiscalisation? The answer is in this article.

When is cash register essential?

As a rule, a cash register is needed when selling to private individuals. The regulation on exemptions from cash registers indicates situations in which it is necessary already at the first sale (e.g. in the case of trade in recorded and unrecorded digital and analog data carriers), when it applies after the limit is exceeded, and when it is not required at all.

The most frequent case is the release from the cash register up to the turnover limit of PLN 20,000, however, when selling for the first time during the year, this limit is calculated proportionally. In the above-mentioned situation, legislators provided for a deadline by which the entrepreneur has time to purchase the cash register and its fiscalisation. These are two months from the end of the month in which the limit was exceeded. If the entrepreneur exceeds the limit, for example on April 14, the time to install the cash register will be until the end of June.

Discount for the purchase of a cash register - amount

The purchase of a fiscal device, which may be the entrepreneur's obligation, involves additional costs. There are many models of cash registers and fiscal printers on the market, and their prices vary. The regulations provide, however, that the entrepreneur has the right to recover part of the cost incurred in the form of a discount for the purchase of a cash register. Its amount is 90% of the purchase price (excluding tax), but not more than PLN 700.

Discount for the purchase of a cash register - conditions

In order to be able to take advantage of the cash discount or get a refund, it is necessary to comply with the formal conditions. The regulation on the deduction and reimbursement of amounts spent on the purchase of cash registers stipulates that the relief for the purchase of a cash register is granted provided that:

  • the taxpayer submits a written notification of the number of cash registers and the place (address) of their use, which the taxpayer intends to use for this recording, before the date of commencement of recording sales at the cash register, by the taxpayer,

  • starting to recognize sales no later than on the applicable dates, with the use of cash registers purchased in the period when these cash registers were subject to valid confirmation that they fulfill the functions listed in Art. 111 sec. 6a of the VAT Act as well as the criteria and technical conditions they must meet,

  • the entrepreneur has a proof of payment of the entire amount due for the cash register.

Art. 111 sec. 6a of the VAT Act The cash register used to keep the records referred to in paragraph 1. 1, must ensure the correct recording of basic data on transactions, including the amount of turnover obtained by the taxpayer and the amount of tax due, and must store these data or ensure their safe transfer to external data carriers. The fiscal memory of the cash register should have a unique number, assigned as part of material and technical activities by the minister responsible for public finance.

The relief may be available in various variants:

  • in the case of active VAT payers:

    • as a reduction of the VAT due for payment (up to the amount of tax payable, and the remaining part of the unused tax relief will be settled in the next period (s)),

    • when in a given period there is a surplus of input tax on purchases over the tax due on sales - as the value to be refunded (maximum one time, 25% of the amount for settlement with monthly VAT or 50% of the amount for quarterly settlement),

  • in the case of entrepreneurs benefiting from VAT exemption - as a refund.

Late with fiscalization

The fiscalization of the cash register is a one-time activity necessary to start using the cash register in business. It consists in synchronizing the operation of the fiscal module with the fiscal memory of the cash register, which is performed by a service technician who will be responsible for servicing a given entrepreneur in the future. After fiscalising the cash register, contact the tax office to obtain the device's identification number.

The entrepreneur usually has a lot of time to buy and fiscalize the cash register, however, there are cases when, despite the prior notification to the tax office of the intention to start using the cash register, the mandatory deadline will be exceeded due to late fiscalisation. Will this always result in the loss of the right to the credit for the purchase of the cash register? We can deal with different situations.

Example 1. - Missing the deadline and no sale

Mr. Jan Nowak exceeded the cash dispensation limit on March 12. In this case, the cash register should be installed by May 31. Due to a longer business trip, he did not meet the applicable deadline and he confiscated the cash only on June 10. Between 1 and 10 June, however, he did not make any sales to non-business individuals or flat-rate farmers. In that case discount for the purchase of a cash register he is still entitled, because no event has occurred that would necessitate the issuance of a fiscal receipt.

This is also confirmed by the individual ruling of January 22, 2014, issued by the director of the Tax Chamber in Katowice (file reference number IBPP3 ​​/ 443-1327 / 13 / EJ), which stated that It should be noted that the obligation to record sales with cash registers depends on the occurrence of sales, which will be subject to the obligation to record sales with the cash registers. Therefore, if there is no sale to natural persons who do not conduct business activity or to flat-rate farmers, there will also be no obligation to register with the use of a cash register.

Example 2. - Exceeding the limit and making a sale

Mr. Jan from the above example will sell (deliver) the goods to a private person on June 7. In this case, he will lose the right to a discount for the purchase of a cash register. The mandatory deadline was not met, after which almost every sale to a private individual or a flat-rate farmer should be included in the fiscal device (an exception is, for example, the sale of fixed assets).

Example 3. - Exceeding the limit and received advance payment

We can also assume that Mr. Jan will not make any sales by June 10, but will receive an advance on June 6 for an order executed at a later date. Receiving an advance payment results in the obligation to include it on the cash register and issue a receipt to the buyer, which cannot be done due to the lack of fiscalisation. Hence, also in this case, the entrepreneur loses the right to benefit from the relief for the purchase of a cash register.

Late fiscalisation of the cash register will not always result in the loss of the tax relief. If the entrepreneur complies with all the mandatory conditions, and between the date of commencement of the use of the fiscal device and the date of fiscalisation there is no sale or receipt of an advance payment from a private individual - the right to benefit from the relief will not be lost.