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Cash register for gastronomy - industry, with the lost right to dismissal

Entrepreneurs selling to natural persons who do not conduct business activity are required to record their turnover by means of a cash register. The ordinance of the Minister of Finance on exemptions from the obligation to keep records with the use of cash registers, however, contains objective and subjective exemptions in the field of registering sales with a cash register. What is extremely important - they do not apply to all industries. Is the cash register for gastronomy obligatory?

The obligation to record sales and the cash register for gastronomy

Pursuant to Art. 111 sec. 1 of the VAT Act, taxpayers who sell to natural persons who do not conduct business activity and flat-rate farmers are required to keep records of sales using cash registers.

Detailed regulations on cash registers are currently included in the regulation of the Minister of Finance on exemptions from the obligation to keep records with the use of cash registers. The turnover limit entitling to the exemption from recording with the use of a cash register for those who continue and start their operations is PLN 20,000 per year. As you can see, it is small - this means that many entities that make - even sporadically - sales to natural persons may be required to use cash registers.

At the same time, it should be pointed out that in § 4 of the Regulation some activities are listed, excluding the possibility of using the exemption from the obligation to record due to turnover.

Cash register for gastronomy and exemption due to the amount of turnover

Pursuant to § 4 sec. 1 point 2 lit. i) the regulation on exemptions from cash registers - exemptions referred to in § 2 and § 3 of the above-mentioned regulation (exemption due to the amount of turnover) - does not apply to the provision of services related to catering (PKWiU 56) only:

provided by stationary catering establishments, including seasonally, and
food preparation services for external recipients (catering).

As a result, the provision of catering services to natural persons not conducting business activity and to flat-rate farmers must always be registered by means of cash registers. Therefore, taxpayers providing catering services are required to install a cash register as soon as the first step is performed. Also, the tax authorities confirm that in the event of the provision of services specified in § 4, it is necessary to use a cash register right away. Such a position was confirmed by the Director of the Tax Chamber in Poznań in an individual interpretation of July 3, 2015, ILPP2 / 4512-1-250 / 15-4 / MN, in which we can read:

"[...] The performance by the taxpayer of, inter alia, the activities listed in the above-mentioned § 4 point 1 exclude the possibility of applying the exemptions specified in § 2 and 3. Therefore, the absolute obligation to record with the use of cash registers, regardless of the taxpayer's exemption from this obligation, pursuant to § 2 and § 3 of the above-mentioned regulation, are subject to activities listed in § 4 of the regulation, performed for the benefit of natural persons who do not conduct business activity and flat-rate farmers.

As a consequence, [...] the Company is obliged to record sales in this respect with the help of a cash register. […] ”. Active VAT taxpayers show the income from the cash register on the basis of daily or monthly reports from the cash register with the indication of RO in JPK_V7.

Online cash register for gastronomy

From 2020, some taxpayers are required to purchase an online cash register. Pursuant to Art. 145b paragraph. 1 from January 1, 2021, taxpayers providing services related to catering provided only by stationary catering establishments (also seasonally) are required to record sales to non-business natural persons and flat-rate farmers via an online cash register.

Cash register for gastronomy and a relief

A fiscal cash register for gastronomy may turn out to be a considerable expense, so to compensate for its costs, a tax relief has been introduced. To use it, you must meet the conditions set out in the regulations. Pursuant to Art. 111 sec. 4 of the VAT Act, taxpayers:

who are obliged to keep sales records and who, at the same time, started keeping it using an online cash register, because they are obliged to do so under the VAT Act;
who are not required to keep sales records and who have started keeping sales records on an online cash register and at the same time have not used online cash registers or cash registers

- have the right to deduct from VAT the amount intended for the purchase of the cash register in the amount of 90% of the net purchase price, but not more than PLN 700. If the amount to be deducted is greater than the amount of VAT to be paid, the taxpayer may obtain a refund of the excess to the bank account or transfer it to the next accounting period, provided that the purchase of the cash register took place no later than 6 months from the date of the regulation of keeping this record. Discount for the purchase of a cash register from May 1, 2019 applies only to online cash registers.

Cash register for gastronomy - how to include in wFirma.pl?

Issuing receipts at wFirma.pl

If the user integrates the cash register with wFirma.pl, he has the option of issuing receipts in the system through the tab: REVENUE »SALE» EXHIBITION »FISCAL RECEIPT.

Posting cash register income in wFirma.pl

To book the income from the cash register on the basis of fiscal reports, go to the tab REVENUE »OTHER REVENUE» ADD OTHER REVENUE »SALE. In the window that appears, complete the values from the report and select the NO CONTRACTOR option in the part concerning the buyer. Additionally, in the ADVANCED sub-tab, in the TYPE OF SALE JPK_V7 field, select the RO option.

How to take into account the discount on the purchase of a cash register?

Deduction of the discount for the purchase of a cash register is possible when generating the JPK_V7 file through the tab START »TAXES» SINGLE CONTROL FILE »ADD» JPK VAT.

Then, in the JPK_V7 view, the value of the relief is entered in point 27 in item 49. It should be noted that the supplementing value cannot be greater than the amount from item 51 (ie than the VAT amount to be paid).