The failure of fiscal cash register

If your cash register broke down, you will not be allowed to sell goods and services until it is repaired.  You can use the reserve cash register (if you have it and registered it). You cannot use another method of recording turnover e.g. on paper or in electronic form on your computer. 

The reserve cash register is not mandatory.  However, it is very useful to have it.  Purchase and use of a fiscal cash register must meet the same technical requirements as basic cash and receipts printed by this cash register should contain all the required information.  In the days and months when the sale was recorded on the cash reserve, daily and monthly reports mustbe printed.


Remember!  You should notify the failure immediately (tax offices may also require to report a breakdown and the use of reserve cash register).  If a failure necessitate an exchange of fiscal module, readings shall be taken. 


Maintenance of cash register must be taken no later than within 48 hours from the moment of notification of failure (unless another arrangements have been agreed).  At the request of the head of the tax office competent for the taxable person, serviceman must immediately and free of charge submit explanations on the use of a given cash register.

Maintenance of cash register used for recording cannot be carried out or performed by you or by the person employed by you on the basis of an employment relationship, contract of mandate, contract for a specific task,  agency work, or contracts of a similar nature. 


In the case of cash registers with electronic registration of copy, serviceman after notifying the failure of cache shall draw up a protocol in the manner laid down in the maintenance manual.  The protocol must contain:  a description of failure, with an indication of the reason, whether they were they related to the construction of cash register or the actions of taxpayer.  However, in the case of revealing by a serviceman the causes of breakdown, he sends the protocol to the structures of the fund, referred to above, home insurance shall send to the lead service in order to add the opinion on the reasons for the event and information on the number of such events in a given type of cash register. 


The protocol shall be sent immediately to the head of the competent tax office and the President of the Central Office of Measures.

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