Purchase of a reserve online cash register and the possibility of taking advantage of the discount

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Cash registers are present in almost all retail and service outlets. Entrepreneurs who have them must successively exchange them for online cash registers. The expenditure on online cash register is significant, especially for those taxpayers who currently use several cash registers. Moreover, many taxpayers purchased the reserve cash. Entrepreneurs exchanging cash registers for online are wondering whether the purchase of an online reserve cash register entitles them to the discount.

Obligation to use cash registers

The obligation to keep sales records with the use of cash registers results from the provision of Art. 111 sec. 1 of the Act of March 11, 2004 on tax on goods and services, hereinafter: the VAT Act.

Pursuant to this provision, taxpayers selling to natural persons who do not conduct business activity and flat-rate farmers are required to keep records of sales using cash registers.

Thus, the above regulations define the general principle that the obligation to keep records with the use of a cash register applies to all taxpayers who sell to the recipients specified therein, i.e. natural persons who do not conduct business activity and flat-rate farmers. Thus, one of the basic criteria determining the obligation to apply to the registration of cash registers is the status of the buyer of the benefits provided by the taxpayer.

Example 1.

The taxpayer sells only to business entities. The sales value is very high. In this case, despite the high value of sales, the taxpayer is not obliged to install a cash register.

Online checkout

For taxpayers running a business in sensitive sectors specified in the act, the legislator has imposed an obligation to use a new type of cash registers, the so-called online checkouts (other industries may use online checkouts voluntarily).

Online cash registers are equipped with new functions that allow, in addition to saving in the fiscal memory and protected cash register, also the continuous, automated and direct transfer of data registered with their use from the kept records and data on events important for the operation of cash registers to the ICT system of the Central Repository of Cash registers .

The online cash register connects to the Central Repository of Cash registers via the telecommunications network in a way that ensures:

  • sending data from cash registers to the Central Repository of Cash Registers in a direct, continuous, automated manner or at the request of the Head of the National Revenue Administration, in an electronic form corresponding to the logical structure;

  • sending orders from the Central Repository of cash registers to cash registers regarding the operation of cash registers and their receipt by these cash registers:

  1. related to the fiscalization of the cash register,

  2. including the term:

  • the method and scope of data transfer from this cash register,

  • the way the cash register works,

  1. ensuring the correct operation of the cash register.

Discount for the purchase of an online cash register

The legislator provided a discount for the purchase of an online cash register. It is due to those taxpayers who for the first time start keeping records of sales to natural persons who do not conduct business activity and flat-rate farmers using cash registers, and on the basis of an exception to those taxpayers who already keep sales records using cash registers, but under the provisions of the Act o VAT have been required to replace the previously used cash registers with online cash registers.

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 (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.

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Purchase of a reserve online cash register and the possibility of taking advantage of the discount

In many cases, taxpayers also use a reserve fund. It is intended to ensure that the taxpayer can sell when the main cash register fails.

Example 2.

The taxpayer provides cosmetic services. She was obliged to replace the cash register. She bought the cash register online and took advantage of the discount. Then she decided that the cash register would be a reserve for her. Does the taxpayer have to pay the tax credit?

From the tax clarifications of July 11, 2019 regarding the relief for the purchase of online cash registers, it appears that the relief for taxpayers specified in Art. 145b paragraph. 1 of the VAT Act is due when two conditions are jointly met, i.e. the obligation to replace the cash register resulting from the VAT Act, and the online register will be started at the latest on the dates specified in Art. 145b paragraph. 3 of the VAT Act. The applicant is required to use the online cash register for cosmetic and cosmetology services from January 1, 2021. It should be stated that these conditions were met in the analyzed case, and in this case the relief is due for the cash register, which is subject to exchange due to the obligation to use online cash registers.

It should also be noted that in the analyzed case, the use of the online cash register is not discontinued, but the way it is used is changed from the main cash register to the reserve cash register.

Example 3.

The entrepreneur provides hairdressing services. So far, all sales have been recorded on one cash register. The taxpayer is obliged to replace the cash register with electronic saving of a copy for an online cash register. He decided to buy two cash registers. One of them is to be the so-called reserve cash register. Is the taxpayer entitled to a double tax credit?

In this case, he is entitled to a discount for one cash register. So far, the entrepreneur has used only one cash register and has a discount for its replacement. Thus, its settlement into two cash registers may be challenged by the tax authorities.

In summary, the taxpayer is entitled to a discount for the purchase of online cash registers, but only those that have been used previously.