Are you an entrepreneur? Do you sell goods or services mainly for natural persons?
If you sell goods or services for natural persons not engaged in economic activity and lump sum farmers and you are not exempted from the obligation to use a cash register, once the threshold of annual turnover of PLN 20 000 has been exceeded you will need a cash register and record each transaction. See when you should register a cash register.
If you want to read detailed information on the use of cash register, please see additional information in an interactive guide -Registration of a cash register.
Handle matters related to a cash register by biznes.gov.pl
Through biznes.gov.pl you can handle online many cases, relating to the registration and use of fiscal cash register.
- Register a cash register
- Notify the tax office of cash registers
- Obtain reimbursement for the purchase of fiscal cash register
- Serviceman notifies a cash register to the tax office
- Order taking the reading the memory of a cash register
Notification of cash register to the tax office
Remember! Each fiscal cash register must be registered in the competent tax office and only after receiving a special number you will be able to use it in your business. Report your cash register to the head of the tax office.
If you don't know what to consider when purchasing a cash register or don't know which cash register to choose, check for more information.
The exemption from the obligation to use a cash register apllies to mail order (by post or by courier). In this case, the seller must, however, receive the full payment for the activity carried out through post, bank or SKOK. In addition, records and of documents proving payment must be clearly related to specific transactions and to whom the payment was made (purchasers' details, including his address).
Relief for the purchase of cash register
After buying a cash register you can recover part of the costs incurred. You are entitled to reimbursement of up to 90 % of the purchase price (excluding tax), not more than PLN 700. Find out how to recover money for the purchase of cash register.
If you use a cash register, you have to print and issue receipts to customers.
Each receipt must contain at least name of a tax payer, address, description of the product or service, the tax rates, currency and total amount of gross sales. For more details on elements which need to be included on a receipt, see the article Elements of the receipt and the product description on the receipt.
Remember! Copies of receipts or memory module of cash register (depending on the model) must be stored for 5 years in order to be able to present them in the course of a tax audit. Find information relating to the storage of receipts/memory modules.
Errors when issuing receipts
Complaints, refunds and errors on the receipts can be corrected, but you have to keep additional records of refunds and complaints and obvious mistakes. Find out what to do in the event of errors when issuing receipts.
Change of place of use of cash register
When you change the place of performance of your activity and you want to transfer your cash register, you need to change the address in the book of cash register and in the memory. Within 7 days following the transfer of cash register to a different place, you must submit a notification to the Tax Office. Check how to change the place of use of fiscal cash register.
Failure of cash register
The failure of fiscal cash registers, as any other electronic equipment may always happen. Unfortunately, failure of cash register means in practice a ban on selling goods or services to consumers until its repair. Find out what you need to do in case of failure of cash registers and who can repair it.
Since the use of fiscal cash register is tightly controlled, exchange of memory module and its storage is subject to restrictions. If you had to replace memory, you have 7 days to notify the Tax Office. Notify the activity of reading the memory content of cash register by biznes.gov.pl.
A change of the legal form of activity and cash register
If the change of the legal form of your business is connected with receiving a new NIP number, you must have a new fiscal cash register. For further information, see the article change of legal form and a cash register. If you merge with another entrepreneur, you need to take additional actions. Find out what to do with a cash register in case of a merger of companies.
What to do with a cash register during the suspension/termination of activity
If you closed your business remember about obligations concerning cash register. Read more on this subject. If you suspended your activity, you do not have to terminate a cash register. Find out what to do with a cash register during suspension.
Obligations concerning a cash register
When you use a cash register you are required to:
- make a printout of the invoice or receipt of each sale and issue a printed document to a purchaser,
- regularly check the correct action focusing on the programming the names of goods and services, tax rates, currencies, including its symbol and the indication of date and time and the proper assignment of goods to the tax rates,
- in case of failure report it to the regional service,
- in a period no longer than 2 years it is necessary to report a cash register for technical inspection (in case of taxis using taximeters combined with a cash register it should be the period for verification of a taximeter)
- keep and store a book of cash register. In the book all repairs and reports relating to cash register and its closure should be recorded (report reference).
See the explanations of the Ministry of Finance relating to some situations connected with cash register.
- Taxable person liable to VAT in a given tax period has an excess of input VAT over the output tax which he reveals in the submitted VAT-7 VAT-7K return, to return on the bank account. At the same time he applies for repayment of the relief for the purchase of cash register. What is the deadline for returning the relief for cash register in the following cases: a) reimbursement within 60 days, b) reimbursement within 25 days, c) reimbursement within 180 days?