From 1 January 2018 the obligation to have fiscal cash registers has split into successive groups of sales agents to individuals. However, the limit which exempts from this obligation to date, namely 20,000 PLN.
Due to the fact that the fiscal cash register is an important expenditure in the budget of each entrepreneur, the legislator decided to provide some kind of incentive for the entrepreneur introducing money to his company.
This refers to the possibility of deducting and refunding the sums incurred in the purchase of the register if the procedure provided for by the Fiscal Court is followed. The VAT Act provides for the possibility of deducting the amount spent on purchase up to 90% purchase price (excluding tax), not more than 700 PLN.
The details are contained in the Regulation of the Minister of Finance dated 27 December 2010 on the deduction and reimbursement of amounts spent on the purchase of the register offices, which shall specify the detailed procedure for applying for such reimbursement and the manner in which it is deducted.
How does the procedure for obtaining a refund of the amount paid by the exempt so-called ‘non-vaters’ appear?
This issue is governed by that Regulation and an appropriate application must be submitted to the competent tax office. Such an application shall include:
- • the name of the taxable person;
- • his address details;
- • tax identification number,
- in the case of taxable persons providing passenger and freight services by passenger and baggage taxis, in addition, information on the number of licences for the carriage of road taxis and the registration and side of the taxi in which the registration money was installed.
At the same time, the proposal should be annexed:
- • data specifying the name or name of the operator of the cash register service which has fiscalised the register;
- • the original of the invoice confirming the purchase of the register office together with proof of payment of the total amount due for the register office;
- • information on the taxpayer's bank account number or account in the cooperative savings and credit box of which he is a member to which the refund must be made;
- photocopy of the certificate of verification of the re-taximeter cooperating with the cash register for the purpose of keeping records of these services, including integrated in one box with cash - in the case of taxable persons providing passenger and passenger and baggage services.
According to Article 111(5) The VAT Act requires the competent tax office to reimburse the amount spent on the taxpayer’s account within the time limit 25. the date on which the taxable person submitted the application.
It is worth remembering that a taxpayer who has received a refund for the purchase of a fiscal cashier may be obliged to return it to the tax office. This may occur when within 3 years after the start of registration, the taxable person:
- • cessation of activities;
- • there will be an opening of liquidation;
- • bankruptcy will be declared;
- • there will be a sale of the company or plant (branch) and the successor will not make the sale referred to in Article 111(1) laws;
- • make deductions in breach of the conditions provided for in the Regulation.