What to do with a cash register during suspension of activity
You suspended business activity and you don't know what to do with a cash register?
You do not need to close/liquidate it. You are not obliged to submit an application for reading fiscal cash register and deregistration from the records of the Tax Office. You can still have it and use the same cash register after the resumption of activity.
Remember! When your activity is suspended you do not lose the possibility to use a fiscal cash register. However, you need to make timely technical inspections and keep a book of cash register.
Tax relief and suspension of activity
During a period of suspension of activity if less than 3 years elapsed from commencement of activity, tax relief for the purchase of fiscal cash register do not have to be returned, unlike in the case of the cessation of activity where such an obligation exists.
Note! Fiscal cash register after its use presents almost no material value, it shall be destroyed.
- Act of 2 July 2004 on freedom of economic activity
- The Act of 11 March 2004 on goods and services tax