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Reimbursement of expenses for the purchase of a cash register - procedure

According to the regulations, an increasing group of entrepreneurs is obliged to have a fiscal cash register. These are i.a. car mechanics, dentists or lawyers. What conditions must be met by VAT taxpayers and those who are exempt from tax on goods and services to obtain a refund of expenses for the purchase of a cash register? Read the article and find out more!

Reimbursement of expenses for the purchase of a cash register

Pursuant to Art. 111 sec. 4 of the Value Added Tax Act, taxpayers who start recording the turnover and amounts of tax due on the applicable dates, may deduct from this tax the amount spent on the purchase of each of the cash registers reported on the date of commencement (obligation arising) of recording in the amount of 90% of its price purchase (without tax), but not more than PLN 700.

It is worth adding that in order to benefit from the reimbursement of expenses for the purchase of a cash register, entrepreneurs must meet the conditions set out in the regulation on the deduction and refund of amounts spent on the purchase of cash registers:

taxpayers are required to report in writing to the competent head of the tax office, which will specify the number of cash registers and the address of their use,
the commencement of recording sales by means of a cash register will take place no later than on the dates applicable to the entrepreneur,
possession of a document confirming the payment of the entire amount for the cash register.

Important!

Entrepreneurs who intend to use several cash registers are not required to submit separate letters to the tax office. It is enough to specify the number of cash registers on one application form. However, it is important that you do this before you start recording sales with the cash register.

VAT taxpayer and reimbursement of expenses for the purchase of a cash register

The reimbursement of expenses for the purchase of a cash register is included in the VAT declaration for the current accounting period (month or quarter) in which the sale was recorded with the cash register. The regulations do not prohibit postponement. On the other hand, the value of the expenditure that can be accounted for in the declaration is important. In the event that:

the amount of tax to be paid to the office is greater than or equal to the amount of the refund of the expenditure for the purchase of the cash register, the taxpayer may settle it once in a given declaration,
the amount of tax to be paid to the office is smaller than the refund of expenditure for the purchase of a cash register, the taxpayer may settle the tax relief - the rest of the refund can be settled in subsequent declarations,
in a given period there is a surplus of input tax over the due tax, the entrepreneur is entitled to send a refund of the expenditure for the purchase of a cash register to the bank account:

in the amount of the equivalent of 25% of the amount to be refunded, but not more than PLN 175, in the case of VAT settlements per month,
in the amount of 50% of the amount to be refunded, but not more than PLN 350, in the case of quarterly settlements.

If the entrepreneur provides taxi services and settles in the form of a lump sum (3%), reimbursement of expenses for the purchase of a cash register can only be claimed up to the amount that would be payable to the Tax Office.

Entrepreneurs exempt from VAT and reimbursement of expenses for the purchase of a cash register

Pursuant to § 4 of the Regulation of the Minister of Finance on the deduction and refund of amounts spent on the purchase of cash registers, entrepreneurs who are not active VAT payers, in order to apply for reimbursement of expenses for the purchase of a cash register, must submit an application containing:

name and surname or name of the entrepreneur,
address,
NIP (tax identification number).

Attachments should also be attached to the letter:

containing the data of the website that fiscalized the cash register,
a document confirming the purchase of the cash register and payment of the entire sum,
account number to which the refund amount for the purchase of the cash register is to be transferred.

If the taxpayer provides taxi services, the application should additionally include:

license number for road transport by taxi,
the registration and side number of the taxi in which the cash register is installed,

and an attachment containing a photocopy of the re-verification certificate of the taximeter cooperating with the cash register and integrated in one housing with the cash register.

To sum up, taxpayers who are obliged to record sales with a cash register may apply for a refund of the expenditure incurred with its purchase. However, it should be remembered that the conditions that are set out in the regulation on the deduction and reimbursement of amounts spent on the purchase of cash registers must be met. Additionally, the amount of the refund cannot exceed PLN 700.