The amendment of the fiscal cash register law introduces new rules on credit for the purchase of cash register, as well as penalties for, inter alia, failure to comply with the mandatory technical review.
Introduction Act dated 15 March 2019 amending the Act on Tax on Goods and Services and the Act on Measures, signed by the President of Poland 3 April.this year, This is the consequence of the progressive digitisation of the fiscal system, as well as one with points in the government's fight against the Vátovska gap.
Automated cash register is to be connected to the Central Kas Repository, managed by the Head of KAS. The electronic image of the receipt will give an overview of the amount of turnover and amounts of tax due, VAT rates, type of goods/service, as well as the time and place of issue of the sales document.
The buyer's data should always be anonymous. The benefits of the new solution include improving non-cash payments, including those made by electronic money.
What changes in practice will entrepreneurs face?
Schedule for online cash registers
The legislator assumes an evolutionary path to using the new cash register system. A new type of cash register, this is an online cash register, will be mandatory for several industries that will gradually have to withdraw cash register with paper copy and cash register with electronic copy recording. The duty will be:
- •
- from 1 January 2020
- (a) car workshops providing repair services for motor vehicles and mopeds, including tyre repair, setting up, retreading and regenerating, and replacement of tyres or wheels for motor vehicles and mopeds,
(b) stations selling motor gasoline, diesel, gas for internal combustion engines.
•
from 1 July 2020
(a) hotels, guesthouses, gastronomy – catering points exclusively provided by fixed catering facilities, including seasonally, and offering short-term accommodation services,
(b) points of sale of coal, briquette and similar solid fuels produced from coal, lignite, coke and semi-coking intended for heating purposes.
•
from 1 January 2021
(a) hairdressers,
(b) cosmetics,
(c) doctors,
(d) lawyers,
(e) builders,
(f) gyms — points related to the activity of facilities to improve physical fitness — only as regards admission.
Relief for fiscal cash – award rules
Taxable persons obliged to introduce a new system will be entitled to a relief in connection with the purchase of electronic cash registers, with a relief for the purchase of old cash registers purchased before 1 May 2019, It won't go away, even if they change the money before the end. 3 years after the purchase of old money – according to the current law use of the register by the minimum 3 years were a necessary condition to maintain relief without having to repay it.
For reimbursement or deduction of the amount spent for the purchase of the cash register, the VAT taxable person must pay the cash register no later than the day on which the sales records are kept using online cash registers.
Amendment of the Goods and Services Tax Act and the Act – The law of measurement states that taxpayers who:
- 1) it is mandatory to keep sales records and who have started to keep sales records using online registers within the applicable time limits,
- 2) there was no obligation to keep sales records, but who voluntarily started to keep sales records using online registers if they had not used register offices (either old or new) to keep sales records.
- they have the right to deduct from the tax the amount due for the purchase of each of the register offices, in the amount of 90% its purchase price (excluding tax), but not more than 700 PLN, and where that amount is higher than the amount of tax due in the accounting period, they shall be entitled to reimburse their difference to the bank account of the taxpayer in a bank established in the territory of the country or in the account of the taxpayer in the cooperative savings and credit account of which he is a member, or to deduct from the tax due to that difference for subsequent periods of account, provided that the purchase of the register office is not later than the time limit 6 months after the start of that record.
The tax payers point out that the reimbursement amounts will be a small fraction of the cost of the online cash register, which starts with 1,200 PLN.
For the refund or deduction of the amount spent for the purchase of the cash register, the VAT taxable person must pay the cash register no later than the day on which the sales records are kept using online cash registers; start keeping the sales records using online cash registers purchased; have an invoice for the purchase of the cash register online and proof of payment of the entire amount due for that money. The deduction shall be made in the VAT return.
In the case of taxable persons exempt from VAT, the refund shall be made on application to the competent head of the tax office.
Tax payers must reimburse them the amounts deducted or reimbursed for the purchase of register offices if during the period 3 years from the date on which the sales records are kept, they will either cease their business or do not submit the register within the time limits laid down in the regulations issued on the basis of section 7a point 4 a mandatory technical review by the relevant service provider.
Penalties for failure to comply with the obligations relating to the use of cash registers
The technical review is to be carried out by the competent entity operating the register office service. The implementation of this obligation shall be established on the basis of the entry of the result of the technical review in the book of cash registers.
The cash register is intended to ensure the correct recording, storage and secure transmission of data from the cash register to external data media and to enable the connection and transmission of data between the cash register and the Central Depository of Kas.
The fiscal memory of the cash register gets a unique number, given by the minister responsible for public finances.
Where the taxable person fails to make a mandatory technical check by the competent service provider, the head of the tax office shall impose a fine on him in the amount of 300 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 linguistic text editing at the University of Warsaw