From 1 January 2021 online cash registers will be used by taxpayers in the catering industry, short-term accommodation services and coal sales. Tax payers can benefit from the relief to purchase online cash registers as part of the exchange of old type cash registers.
The tax deduction (repayment) rules for the amount spent on the purchase of online registers are set out in the tax explanations from 11 July 2019
Changed Save Article 111(4) The VAT Act provides that taxable persons with:
- 1) there is an obligation to keep records and to start keeping records within the applicable time limits using online cash registers;
- 2) there is no obligation to keep records and who have started keeping records using online cash registers and have not used any register offices.
Under the amended regulation, taxpayers will be able to deduct from VAT the ‘lease’ for the purchase of cash registers purchased in connection with:
- 1) the establishment of an obligation to keep records and to start keeping records, or
- 2) voluntary start of keeping records and not so far using register offices
- - height 90% its purchase price (excluding tax), but not more than 700 PLN (the height of the ‘lease’ has not changed).
„Relief" therefore applies to taxpayers who, for the time being, first start keeping records using cash registers (except for sectors obliged to exchange as indicated in the Introductory Act), with Article Ill section 4 The abovementioned Act shows that the online cash register is deemed to have been purchased in connection with the establishment of an obligation and the start of keeping records if the purchase took place no later than the deadline 6 months after the start of that record. Tax payers will therefore have six months from the date on which they start keeping records for the purchase of the other register offices that they need to keep records and will be entitled to such funds.
This regulation will also apply to taxable persons who do not have an obligation to keep sales records on a voluntary basis using online cash registers and have not used register offices (including cash registers with electronic or paper copies) to keep records.
Importantly, the ‘lease’ is also entitled to those taxpayers who, under the Act, have been obliged to exchange existing cash registers for online cash registers. For example, fuel companies who already keep records of sales using electronic or paper registers of copies using which they record the sale of petrol may benefit from the ‘lease’. In addition, they will not have to pay back the "relief" already used for these funds. (Legal basis: Article 145(3) and Article 6 Introductory Act)
Important!
Tax payers who only carry out tax exempt activities or are taxable persons with tax exempt sales will also be able to benefit from the ‘relief’.
„Relief" is only allowed to purchase online cash registers. Tax payers who buy cash with electronic or paper record copies will not be able to benefit from the ‘relief’ 30 April 2019 (Legal basis: Article Ill section 4 and 5 Introductory Act)
The taxpayer may also benefit from the “relief ” if the payment for the purchase of the register office is made in instalments. The condition for the benefit of the "relief" in this case will be to pay all the instalments for the money, as the basis for obtaining the "relief" is proof of payment of the entire dependency of the purchase.
„In the case of cash registers which are used by the taxpayer on the basis of lease contracts, lease leases are not eligible. The amended regulations waived the condition that the taxable person should make a statement before the registration of the number of register offices and the place(s) of their use which the taxpayer intends to apply to that register (which was mandatory in the previous state of the law).
Important!
The taxpayer who will apply for the return of the “debt ” will no longer have to submit a written notification (certification) to the competent head of the tax office.