Tax relief for the purchase of a cash register - when can you use it?

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When selling goods or services to natural persons who do not conduct business activity and flat-rate farmers, the taxpayer, unless he benefits from the exemption, is obliged to register the sale at the cash register. By investing in the purchase of a cash register, both the VAT payer and the VAT-exempt taxpayer have the opportunity to take advantage of a tax relief that will result in the refund of some funds from this purchase. How is the discount for the purchase of an online cash register accounted for and after meeting what requirements can it be used in the case of a VAT payer and a non-VAT payer? We answer!

Obligations related to the purchase of a cash register

The purchase of a cash register has a number of consequences. The entrepreneur incurs the cost of purchasing a cash register or several cash registers, depending on how many points of sale he has, which is a burden on his budget. His obligation even before the start of sales accounting using:

  • on-line cash register - with the help of a service technician, perform fiscalisation, providing a connection enabling data transfer between the on-line cash register and the Central Repository of Cash Registers (CRK). In the case of online cash registers, the cash register identification number is collected during fiscalisation.
  • a cash register with an electronic or paper record of a copy - it is with the help of a service technician, perform fiscalisation and then, within 7 days from the date of fiscalisation, submit a notification of data regarding the cash register to the competent head of the tax office in order to receive a registration number (the template is included in Annex 3 to the Regulation of the Minister of Finance of April 29, 2019 on cash registers).

Discount for online cash register purchase - what is it?

The regulations provide a relief for taxpayers who start recording sales using online cash registers in the form of reimbursement of part of the costs of purchasing the device. As specified in Art. 111 sec. 4 of the VAT Act, taxpayers with whom:

  1. there was an obligation to keep sales records and who, on the applicable dates, started keeping sales records using the cash registers referred to in paragraph 6a,
  2. there is no obligation to keep sales records and who have started keeping sales records using the cash registers referred to in paragraph 6a, and so far have not used the cash registers or cash registers referred to in Art. 145a paragraph. 1, to keep sales records

- have the right to deduct from the tax due the amount spent on the purchase of each of the cash registers, in the amount of 90% of its purchase price (without tax), but not more than PLN 700, and if this amount is higher than the amount of tax due in the settlement period , have the right to refund the difference to the taxpayer's bank account in a bank established in the territory of the country or to the taxpayer's account in a cooperative savings and credit union of which he is a member, or to deduct the difference from the tax due for subsequent accounting periods, provided that the purchase the registers took place no later than within 6 months from the date of commencement of keeping the records. For cash registers with paper or electronic copies, there is no discount for the purchase of a cash register.

Conditions for taking advantage of the discount for the purchase of an online cash register

The taxpayer may take advantage of the relief for the purchase of an online cash register after meeting the requirements contained in the Regulation of the Minister of Finance of April 29, 2019 on the deduction and refund of amounts spent on the purchase of cash registers and the return of these amounts by the taxpayer (Journal of Laws 2019, item 820). Among them are:

  • starting the keeping of sales records by the taxpayer using the cash register purchased during the validity period of the confirmation referred to in art. 111 sec. 6b of the act;
  • having an invoice by the taxpayer confirming the purchase of the cash register and proof of payment of the entire amount due for its purchase.

It should be emphasized that if the taxpayer keeps a record of sales using several cash registers, the deduction or refund of the expenditure amount for the purchase of an online cash register takes place for each of these cash registers, provided that records are kept using each cash register at each point of sale no later than in the period 6 months from the date of commencement of keeping the sales records by the taxpayer. For cash registers with paper or electronic records of copies purchased before May 1, 2019, the provisions of the Regulation of the Minister of Finance of December 27, 2010 on the deduction and refund of amounts spent on the purchase of cash registers shall apply.

Tax relief for the purchase of a cash register - settlement with VAT payers

The deduction of the tax relief for the purchase of a cash register may be made in the JPK_V7 file in the settlement for the period (month or quarter, depending on the applicable VAT period) in which the recording of sales was started at the cash register or in subsequent periods. The legislator did not define the final time limits within which the taxpayer could benefit from the relief. The condition is that the amount of the deduction in a given tax period does not exceed the amount of the difference between the amount of tax due and input tax.

Pursuant to § 3 sec. 3 of the regulation, if the amount spent on the purchase shown in the tax return for the tax on goods and services for a given tax period is higher than the amount of the tax due, the taxpayer reduces the amount of the tax due by the amount spent on the purchase, and the remaining part of the amount spent on the purchase may be this billing period:

  • show for return to the taxpayer's bank account at a bank established in the territory of the country or to the taxpayer's account at a cooperative savings and credit union of which he is a member, hereinafter referred to as "the bill”,
  • increase the amount of input tax to be carried over to the next settlement period.

Similarly to the above, the discount for the purchase of a cash register is shown for return or in the form of a surplus to be transferred, if there is no VAT due in the tax declaration.

A taxpayer settling VAT in the form of a registered lump sum may deduct the amount due to the tax relief for the purchase of a cash register, but the amount of the deduction may not exceed the amount of VAT that is payable to the tax office for a given accounting period. In the case of this type of taxpayer, if the amount spent on the purchase is higher than the amount of tax to be paid to the tax office indicated in the JPK_V7 declaration part for a given accounting period, the tax authority returns the remaining amount of the relief for the purchase of the cash register at the taxpayer's request submitted to the competent head of the tax office.

Example 1.

The entrepreneur accounts for VAT on a monthly basis. He purchased the online cash register on December 1, 2020, worth PLN 950, and completed the formalities related to the use of the discount for its purchase. Pursuant to the regulations, he is entitled to deduct 90% of the value of the cash register, not more than PLN 700, therefore the entrepreneur may settle PLN 700 for the relief for the purchase of the cash register. In December, the amount of tax due over the input tax was PLN 300. In the following months, it achieved a surplus of input VAT over due VAT.

The entrepreneur may settle the tax relief for the purchase of a cash register as follows:in December, he may deduct PLN 300 from the excess VAT due and show the remaining value of PLN 400 for return or increase the amount to be transferred to the next settlement period.

Discount for the purchase of a cash register - settlement with non-VAT

The tax relief for the purchase of an online cash register is also available to entities exempt from VAT or performing only non-taxable activities that record sales at the cash register.The settlement of the tax relief for the purchase of a cash register (of course, if the above-mentioned conditions are met) takes place on the basis of an application submitted to the head of the tax office, which must include:

  • name and surname or name of the taxpayer,
  • address details and tax identification number,
  • in the case of taxpayers providing passenger transport services and their hand luggage by taxi - additionally information on the license number for road transport by taxi and the registration and side number of the taxi in which the cash register is installed;
  • invoice number to which the return should be made.

The application should be submitted in the month following the month in which the sales records were started using the cash register.

In order for the discount for the purchase of an online cash register to be granted to a non-payer, the application must be accompanied by:

  • a copy of the invoice confirming the purchase of the cash register together with a copy of the proof of payment of the entire amount due for its purchase;
  • a copy of the monthly fiscal report issued using the cash register confirming the keeping of sales records;
  • in the case of taxpayers providing passenger transport services and their hand luggage by taxi - a copy of a certificate of re-verification of a taximeter cooperating with a special purpose cash register, used to keep records when providing these services, including one integrated in one housing with the cash register.

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After meeting the above requirements, the tax office returns the appropriate amount to the entrepreneur, which is 90% of the net value of the purchased cash register, limited to the amount of PLN 700, by the 25th day from the date of submitting the application by the taxpayer.

Settlement of the relief for the purchase of a cash register from a VAT payer in the wFirma.pl system

An entrepreneur who is a VAT payer can easily deduct the allowance for the purchase of a cash register in the wFirma.pl system. For this purpose, when generating the JPKK_V7 file, select the period for which the settlement is made and the purpose of submitting the declaration through the tab START »TAXES» UNIFORM CONTROL FILE »ADD» JPK VAT.

Then the value of the discount should be entered manually in point 27 position 49 of the generated JPK_V7 file by entering an amount not greater than that in position 51 (amount to be paid)

The amount of the allowance entered in this way will be included in the JPK_V7 file generated from the system.