Liquidation of the cash register at the end of business activity

The end of business activity is associated with the end of use of the cash register. One should be careful in this situation, because the liquidation of the cash register means the necessity to adapt to the appropriate procedures. To do this, read the cash register memory and unregister the device at the tax office. What is important when closing a business and who must be notified by the entrepreneur who used the cash register in the company? We answer below.

Cash register liquidation and taxpayer's obligations

The taxpayer's obligations related to the liquidation of the cash register are specified in the Regulation of the Minister of Finance of April 29, 2019 on cash registers. In accordance with par. 32 the taxpayer before the end of the work of the online cash register:

• issues a daily fiscal report;
• immediately after the automatic transfer of the cash register to read-only mode or after ensuring, with the help of a service technician, the transfer of the cash register to read-only mode, with the help of a service technician, he reads the fiscal memory by issuing a fiscal settlement report or a combined fiscal settlement report and prepares from this activity protocol, according to the template constituting Annex 4 to the regulation;
• submits a report on the reading of the fiscal memory of the cash register together with the attached fiscal settlement report or a combined fiscal settlement report, within 5 days from the date of their preparation, to the head of the tax office competent for the taxpayer;
• draws up and submits, together with the documents referred to in point 3, to the head of the tax office competent for the taxpayer, an application for deregistering the cash register from the register of cash registers, according to the template constituting Annex 5 to the regulation;
• provides reading and writing of data from a protected memory to an external data carrier.

And in the event of termination of the work of the cash register with an electronic or paper copy in accordance with par. 34 taxpayer:

• issues a daily fiscal report and a periodic (monthly) fiscal report;
• immediately, with the help of a service technician, reads the contents of the fiscal memory by issuing a fiscal settlement report and prepares a report on this activity, according to the template constituting Annex 4 to the regulation; Journal of Laws - 15 - Item 816
• submits a report on the reading of the fiscal memory along with the attached fiscal settlement report, within 5 days from the date of their preparation, to the head of the tax office competent for the taxpayer; 4
• draws up and submits, together with the documents referred to in point 3, to the head of the tax office competent for the taxpayer, an application for deregistering a cash register from the register of cash registers, according to the template constituting Annex 5 to the regulation.

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Liquidation of the cash register - application for deregistration of the cash register from the records kept by the head of the tax office

The Minister of Finance specified the general formula in the case of the application for deregistration of the cash register in Annex No. 5 to the regulation. The form of the application has been left to the assessment of the taxpayer - ready-made templates are also published by specific tax offices.

If a letter is sent to the head of the tax office where the initial registration of the cash register was made, it should additionally include a request to deregister the device from the records kept by the office. In addition to the taxpayer's data, the application should include the following cash register details:

• details of the taxpayer using the cash register,
• cash register numbers broken down into:
• unique,
• factory,
• registration,
• the address at which the cash register was used,
• the date of fiscalisation of the cash register,
• type of cash register,
• reason for deregistering.

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Cash register liquidation - protocol of reading the memory of the cash register

After submitting all the necessary applications to the office, it is required to read the contents of the cash register memory. This procedure requires the participation of the following parties:

• taxpayer,
• a tax office employee,
• service technician.

When reading the memory of the cash register, remember to prepare a protocol documenting the performance of this activity. The taxpayer can find the appropriate template in Annex 4 to the Regulation of the Minister of Finance of April 29, 2019 on cash registers. The document should be prepared in three copies - one for each party - which should also be signed by each of the persons participating in the event.

As can be seen from the examples above, the liquidation of a cash register involves certain formalities that must be completed in order to avoid disputes with the tax office.