The issue of the introduction of the online fiscal cash registers is stuck. However, it can be assumed that the government will implement them as soon as possible, due to extensive measures limiting the gray zone. What new obligations will this type of money entail?
2 August 2017 The Minister of Finance set up a project entitled “Central Data Repository on Retail Sales (CR)”. The project concerns all VAT payers, in particular those selling to non-business natural persons and flat-rate farmers. "The online sales registration system is another tool to seal the VAT system.
It focuses in particular on limiting the grey area in retail sales. The implementation of the new system will strengthen the position of entrepreneurs who run business fairly" - explained Minister Paweł Cybulski,
CR in rewinds
The Central Data Repository on Retail Sales is still under preparation, although it has been announced that for some industries (gastronomy, fuel, cosmetic services, hairdressing services, automotive services, vulcanization services and fitness services) are moving at the beginning of this year.
However, it is still waiting for the necessary legislative changes.
It is regulated by the draft Regulation of the Minister of Finance on registration cash registers, which since November 2018 is in the opinion phase, and the Regulation of the Minister of Enterprise and Technology dated 28 May 2018 on the criteria and technical conditions to which register offices must comply.
A data verification error will block the money
A review of the technical criteria to be met by the cash register indicates that the use of the new light system will not be light. We see, for example, that
„the cash register during work blocks the ability to register sales in case of:
- 1) an error of verification of data;
- 2) filling of fiscal memory or protected memory;
- 3) failure or disconnection of fiscal memory or protected memory;
- 4) lack of paper;
- 5) disconnecting the cash register printer;
- 6) Disconnection of the display for the buyer, intended to be read by the purchaser of the sales data at the cash registers equipped with this device;
- 7) non-transmitting the public register key in the event of its exchange, using the communication protocol referred to Under section 42 section 1, to the external IT system’.
In most cases, the lock will be removed only in service mode.
Benefits for taxpayers and tax administrations
MF commends the project, pointing to the possibility of reducing administrative action. It is intended to lead to:
- 1) reduce the nuisance of tax checks and checks by carefully targeting the control activities of the KAS to combat tax fraud;
- 2) improve the competitiveness of those who properly fulfil tax obligations by reducing the destructive activities of fraudsters;
- 3) reducing the waiting time for VAT reimbursement;
- 4) the possibility of creating and storing any documents from the register in electronic form;
- 5) simplifying the rules relating to reporting to the tax office of changes in the place of use of the register.
The new obligation to be met by taxpayers will be to introduce an obligation to post NIP on the receipt when the buyer is an entrepreneur. The new law also provides that, in the case of sales at the cash register, a receipt invoice may be issued to a taxable buyer only if the receipt documenting the sale contains a number by which the purchaser of the goods or services is identified for tax or value added tax purposes.
The tax administration through CR will have simplified control of taxpayers. MF lists the following advantages:
- 1. Improve the effectiveness of the KAS in disclosing taxpayers involved in tax offences and detecting other tax irregularities.
- 2. Improve the effectiveness of tax arrears investigation in enforcement proceedings as a result of improved rate of detection of irregularities.
- 3. Effective management of tax control and customs-carb control by selecting verification activities appropriate to potential risks.
- 4. Increase tax revenue to the state budget.
The Ministry announces that the reimbursement of online cash will apply as in the case of fixed cash registers, with this being 90% from money value to 1,000 PLN.
Author:
Katarzyna Kołbuś - Editor leading RB Magazine. From Over 10 years related to industry press, including the Financial Gazette and portal ipip.com.pl, which is devoted to finance, taxation, law, politics and the economy. She graduated from Polish philology at the UMCS and the language editing of the text at the University of Warsaw.