Any trader who sells to private non-business persons, in principle, shall be obliged to keep records of turnover and amounts of tax due using fiscal cash registers. As a general rule, since in the Regulation of the Minister of Finance and Development on exemptions from the obligation to keep records using register offices there are a number of exceptions exempt from that obligation.
Penalties for failure to comply with the obligation to install the fiscal cash register on time are included in the Tax Penal Code as well as in the VAT Act.
Under penalty
According to Article 60(1) The Tax Penal Code (kks), who, contrary to the obligation to keep a book, is subject to a fine to 240 daily rates. As per content Article 60(4) kks in the case of a minor offender shall be fined for fiscal misdemeanour.
When reading this provision, please bear in mind the content Article 53(21)(5) kks in which the legislature defined the concept of the book used under Article 60 kx.
Consequently, by the books, referring to Article 53(21) kks, it is also necessary to understand the recording equipment to which the Act requires to be maintained, and in particular the records on the register office.
It is also appropriate to indicate the tax liability resulting from the content Article 62(4) kx. In accordance with that provision, the penalty shall also be imposed on those who, contrary to the provisions of the Act, make sales without the register office or issue a document from the register office stating the sale. The penalty in this case is the fine to be fined 180 daily rates.
However, according to Article 111(2) VAT Act, in the event of a failure to comply with the obligation to register a fiscal cash register, the competent tax authority shall establish an additional tax liability equivalent to 30% the amount of input tax charged on the acquisition of goods and services for the period until the start of the marketing records and the amounts of tax due using the register offices. For individuals (who are responsible for the same act) fiscal misdemeanour or for fiscal criminal offence the additional tax liability is not established.
voluntary disclosure
In addition, an entrepreneur who has not verified the cash register in due time must take into account the loss of the right to a relief for the purchase of the cash register.
As far as tax liability is concerned, the content of the Article 16(1) kks, meaning so-called voluntary disclosure. Thus, it can avoid fines for fiscal misdemeanour an entrepreneur who voluntarily and on his own initiative submits his negligence to the tax office and explains the reason for the delay. Nevertheless, the so-called voluntary disclosure does not give rise to the possibility of restoring the right to a relief for the purchase of fiscal cash.
Consequently, any trader selling to non-business individuals and flat-rate farmers should ensure that the fiscal cash register is properly installed. This will avoid tax liability and prevent additional tax liability. In addition, it will give you the opportunity to benefit from the relief to purchase the cash register.