Records of the sale of goods and services on the phone

In addition to the traditional online cash registers and fiscal cash registers used by taxable persons selling to non-business individuals and flat-rate farmers, a new type of these devices will emerge, in the form of software.

As with online cash registers, fiscal documents, non-fiscal documents and information recorded in the database of a particular cash register will be sent through a telecommunications network to the Central Kas Repository. The app in the smartphone will therefore serve as a cash register for the sales of goods and services.

Introduction

The Government Legislative Centre has included a draft regulation of the Minister of Finance from 6 August 2019 on recording banks in the form of software[1].

The justification for the project indicates that the use of this particular type of cash register will enable the tax office to control the sale (as in the case of online cash registers) in real time and will help to disclose undeclared sales and evasion cases.

The idea of a mobile cashier using an appropriate application is to be an alternative to existing cash registers and reduce the costs to taxpayers.

The Regulation shall indicate the groups of taxable persons who may apply them and shall specify the technical requirements for these devices, the manner in which they are to be used, including the way in which they are recorded, the procedure after they are used in the event of the cessation of their business activity or the work of these offices, and the specific cases and manner in which documents are issued in a form other than a printout using those offices.[2].

The essence of the work of mobile cash registers in the form of software

Mobile cash registers will be used by active and exempt VAT payers, with an appropriate certificate issued by the manufacturer valid 7 years from the date of issue.

Prior to the start of the records using such cash register, the taxpayer will be required to tax it, providing a connection allowing data to be transmitted between the cash register and the Central Repository of Kas.

The fiscalisation will include, among other things, sending a key to the public register from the certificate, recording the tax identification number of the taxpayer and the registration number in the register database, which cannot be changed during its use[3].

The Regulation lists the categories of mobile cash registers, because they are intended to keep records of a particular type of sale or in a given manner, namely: 1) General cash registers – for records in a way that does not require special functions; 2) Special-purpose cash registers, comprising: (a) records for the provision of passenger transport services, including taxis, except occasional transport, (b) records for the sale of medicines, with a refunded prescription clearing function, (c) records for the provision of passenger transport services, (d) billing more than one (e) for records on the sale of goods and services in free zones or customs warehouses and (f) placed in automatic sales facilities of goods or services[4].

The taxable persons will keep records of any sales activity, including the exempt tax, with the return of goods and recognised claims of goods and services which result in the refund of all or part of the payment due on sale, shall be included in a separate record, which shall include, inter alia, the date of sale; the name of the goods or services enabling them to be clearly identified and possibly a description of the goods or services which constitute a development of that name; the time limit for the return of the goods or claims on goods or services; the gross value of the goods or services to be refunded or the gross value of the goods or services in question and the amount of tax due in the event of the refund of all sales receivable; the refunded amount (gros) and the corresponding amount of the tax due on the part of the sales receivable, when the return of the sales receivable[5].

Organisation

According to the draft regulation, the taxpayer should ensure the connection of mobile cash with the printer[6] . Thus, despite the planning of rules in line with the tendency to create and transmit documents in electronic form, it will not be possible to use these boxes without classical prints.

Tax payers, keeping records using cash registers, will issue: fiscal receipts and fiscal receipts cancelled in paper and electronic form; daily fiscal reports in electronic form; paper and electronic fiscal statements; periodic fiscal reports, including monthly, paper; paper billing fiscal reports; aggregated interim fiscal reports, including monthly, paper; paper-based fiscal reports; combined paper-based fiscal reports; paper-based fiscal reports; paper-based fiscal reports; non-fiscal documents[7].

Tax payers will also be obliged to: 1) issue and issue to the buyer, without his request, of a fiscal receipt at the time of the sale, no later than at the time of acceptance of the claim, regardless of the form of payment (with a specific reservation); 2) (a) in cash, the issue and issue of the buyer, without his request, of a fiscal receipt at the time of receipt, (b) by post, bank or cooperative savings and credit, respectively, to the bank account of the taxpayer or to the account of the taxable person in the SKOK of which he is a member, the issue and issue of the buyer, without his request, of a fiscal receipt immediately after his recognition on the taxpayer's account, no later than the end of the month in which he was credited on that account, and if the sale was made before the end of that month, no later than at the time of his receipt; 3) issue a daily fiscal report at the end of the sale for a given day, no later than before first sales on the following day; 4) issue a periodic (monthly) fiscal report or an overall interim (monthly) fiscal report at the end of the sales for the month in question, within a period until 25. the day of the month following that month.

Regulation to enter into force 1 January 2020, was submitted for public consultation in parallel with external arrangements.

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1 The draft regulation was published on the RCL website 12 August 2019; https://legislacja.rcl.gov.pl/projekt/12323808/ According to Article 111b Act on 11 March 2004 on tax on goods and services (i.e. Journal of Laws of 2018, item 2174 as amended, Next: the VAT Act) the power to issue such a regulation is conferred on the Minister responsible for public finances.

2 section 1 point 1-3 the draft regulation.

3 section 17 section 3 points 1 and 4 and 5 the draft regulation.

4 section 7 section 1 points 1 and 2 the draft regulation.

5 section 9 section 1 point 1-5 the draft regulation.

6 section 9 section 1 point 2 the draft regulation.

7 section 20 section 1 point 1-10 the draft regulation.