The name of the goods on the receipt must be detailed!

On April 1, 2013, the regulation on cash registers entered into force. Among the many changes, there was also a novelty regarding the information on the goods sold on the fiscal receipt. The new regulation says that it is supposed to allow for "unequivocal identification" of the subject of the transaction. The regulation regarding this provision came into force on October 1, 2013 - since then the name of the goods on the receipt is obligatory, so you should remember about the correctly issued receipt.

The name of the goods on the receipt

Finding the name of the product that allows its unambiguous identification, which can be programmed on the cash register you have, can cause many problems. However, entrepreneurs should remember that it is in their best interest to properly define the goods sold by placing the name of the goods on the receipt. These names should be detailed enough to ensure the taxpayer's safety in the event of an inspection, and thus allow the tax authority to check whether the tax on a given sale has been properly accounted for. In addition, the introduced provisions are intended to enable the consumer to control purchases.

It should be mentioned that it is the entrepreneur who should ensure that the cash register is programmed in such a way that the receipts issued by him show the name of the product that meets the requirements specified in the regulations. Importantly, the position on the issue of placing the name of the goods on the receipt was taken by the Director of the Tax Chamber in Poznań in the individual ruling of April 16, 2013 (no. ILPP2 / 443-141 / 13-2 / MR).

In the cited interpretation we read:

The name of the good or service is to meet the purposes for which the taxpayer was required to record turnover. The seller is obliged to describe each product (service) on the receipt, provide its name, but also, it cannot be a very general name. The name of the goods placed on the fiscal receipt should indicate the unit name of the goods sold, and not a specific assortment group of the goods sold, so that it is possible to assign an appropriate tax rate to each goods and that the name used is essentially consistent with the goods being traded, and moreover, that the linking of this name with the price would allow for individual identification of the goods sold.

As indicated above, the method of assigning the tax rate to the names of goods and services is determined by the seller himself, taking into account the range of goods and services sold. The name of the goods should mean the unit name of the goods sold, therefore the Applicant is obliged to specify in detail the names of the goods on the fiscal receipt in order to identify them correctly. (...)

From the previously referred to art. 111 sec. 3a point 2 of the Act, it follows that the seller is obliged to make every effort to ensure that the name of the goods or service on the receipt is constructed in such a way that it is possible to accurately determine the individually purchased goods or service on its basis and that it allows for their proper assignment to the tax rate. This means that the taxpayer should issue receipts containing the names of the goods in such detail that, on the one hand, they allow the tax authority to verify the correct tax settlement, and, on the other hand, provide the consumer with the opportunity to control purchases. The taxpayer should ensure that the cash register is programmed in such a way that the consumer receives receipts with specific unit names of goods or services, allowing for their unambiguous identification. (...)