What is the risk of delaying the cash register review?

An entrepreneur who records sales with the use of cash registers should not forget about the obligation to conduct technical inspections. According to the regulations currently in force, such servicing should be carried out at least every 24 months. What is the risk of delaying the cash register review? Read the article below and learn more about it.

The consequences of not submitting the cash register to the compulsory technical inspection are based on Art. 111 sec. 3a of the VAT Act. According to this provision, if the entrepreneur fails to fulfill his obligations within three years from the moment he started using the cash register, he will be obliged to return the discount or the amount received ex officio, intended for the purchase of the cash register.

This type of settlement should be carried out by the 25th day after the month (or quarter in the case of quarterly VAT taxpayers) in which the deadline was exceeded. However, it is not fully established whether the return of funds should be transferred directly to the office's account or taken into account when generating a regular declaration.