Registering sales at the cash register - the Ministry of Finance explains


Recording sales at the cash register has undergone legal changes due to the regulation of the Minister of Finance, which entered into force at the beginning of April 2013. The modification of the regulations was the source of many interpretation controversies. This, in turn, prompted the Ministry of Finance to take a position - according to him, the changes were not a big revolution. Especially because Polish entrepreneurs were given a long period of six months to implement the new regulations, and the modifications were only clarifications and details of the law, which was in force until March 31, 2013.

Record sales at the cash register - exchange of cash registers

The key news for business owners who are obliged to record sales on a cash register is that (as explained by the Ministry of Finance) there is no need to replace equipment that does not allow to adapt to the amended law. If the device currently allows for proper sales records, it can be used until it is worn out. The key is to record sales at a cash register that matches the company's profile - that is, one that has the right memory. But this is nothing new - this provision was in force even before the changes.

The Ministry also explained that the issue of the need to include the buyer's NIP (at his request) on the receipt applies only to cash registers with this functionality. The most important thing is that the device allows for the correct settlement of the taxpayer.

Sales records at the cash register - the name of the goods on the receipt

The new regulations contain a provision stating that the fiscal receipt must contain information that unambiguously identifies the goods or service (paragraph 8 (1) (6)). However, there is no question of how detailed this must be. It is up to the taxpayer to guarantee unambiguous identification of a good or service, as it depends on its product range. An important information is that the amended regulations allow the use of abbreviations - which were previously commonly used in practice. The ministry explained this on the example of a taxpayer who has five types of apples in his assortment - each at the same price per kilogram. In such a situation, he has the right to program them on the cash register as simply "apples". But if he sells, for example, potatoes and new potatoes at different prices, then the registration of goods at the cash register must be separate.

The clarification of the regulation regarding the name of the goods / service on the receipt had its source in various practices in this field. It should be added that - contrary to many opinions - previously it was not acceptable to record sales on a cash register, using nomenclature based only on product groups, which prevented unambiguous identification of the goods sold.

The explanations of the Ministry of Finance regarding the changes in the sales records at the cash register have calmed down many entrepreneurs. Taxpayers' doubts were justified as reading the new regulations does not give a clear picture of what the ministry wanted to achieve. The ministry's comment calmed down most of those who thought that they had to get rid of the old cash register that did not meet the requirements set out in the amended regulations - after all, the purchase of a new, more functional device is a high cost, for some it is almost impossible to bear.