Loss of tax relief for the purchase of a cash register - when can it occur?

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Entrepreneurs who are active VAT taxpayers, when making sales to natural persons who do not conduct business activity and flat-rate farmers, are required to record the sale at the cash register. However, taxpayers are entitled to a tax relief for its purchase. However, sometimes there are situations that make it impossible to take advantage of the relief or oblige the entrepreneur to return the relief obtained earlier. When is an entrepreneur at risk of losing the tax relief for the purchase of a cash register? We answer below.

Discount for the purchase of a cash register - how much is it?

Taxpayers who are required to record sales at the cash register can deduct the amount spent on its purchase. Taxpayers with whom:

  • there was an obligation to keep sales records and who started keeping sales records using online cash registers on the applicable dates,
  • there was no obligation to keep sales records and who started keeping sales records using online cash registers, and so far have not used cash registers with electronic or paper copies to keep sales records.

Pursuant to Art. 111 sec. 4 of the VAT Act, taxpayers who start recording revenues using an online cash register may deduct from the tax an amount corresponding to 90% of its value (without tax), but not more than PLN 700.

Loss of tax relief for the purchase of a cash register

The entrepreneur should also bear in mind that in some situations he may lose the right to a tax credit for the purchase of a cash register.

The regulations contain a catalog of conditions, the occurrence of which within 3 years from the start of recording sales at the cash register, causes the loss of the tax relief for the purchase of a cash register, that is:

  • cessation of the use of the cash register in the company,

  • failure to report the cash register for a compulsory technical inspection on time,

  • Company liquidation,

  • declaration of bankruptcy,

  • sale of the company or its branch,

  • deduction of the allowance for the purchase of a cash register in violation of the conditions for the right to use the allowance.

Most often, the loss of the tax relief for the purchase of a cash register is associated with the cessation of its use in the company. This is tantamount to the inability to record the sale at the cash register.

Therefore, the entrepreneur will lose the discount for the purchase of the cash register and will be obliged to return the discount if, for example, the cash register is damaged or damaged, which will be tantamount to the inability to use it in the company or in a situation where it is stolen.

However, it should be borne in mind that the loss of the tax relief for the purchase of a cash register cannot be caused by a lack of customers. For if the entrepreneur has an efficient cash register in the company and can use it at any time when the customer appears, the relief is still entitled.

How to refund the tax relief for the purchase of a cash register?

The loss of the allowance for the purchase of a cash register should be shown directly in the JPK_V7 file. It is shown in the item "Return of the deducted or reimbursed amount spent on the purchase of cash registers, referred to in Article 111 (6) of the Act". Then, the reimbursement is made together with the payment of VAT for the current period. To do this, in the wfirma.pl system, go to the tab: RECORDS »SALES VAT REGISTER» ADD ENTRY, where in the ADVANCED tab, select the RETURN RETURN FOR A CASH REGISTER and enter the value to be returned. Next to the field to complete the buyer's data, select the NO CONTRACTOR option.

The return posted in this way will be included in the record part of the JPK_V7 file in item K_34.