If you intend to use a cash register to record turnover in your company, you should know that you can recover some of the purchase costs.
Who can benefit from the relief and in what form?
The relief applies to both entrepreneurs subject to VAT and those exempted from this obligation.
- If you pay VAT, you are allowed to deduct from the tax the part of amount spent on the purchase of each cash register.
- If you are exempted from VAT, you may receive reimbursement of the purchase price of a cash register on your account.
What is the amount of relief?
Relief for the purchase of cash register is 90 % of the purchase price (without tax), but not more than PLN 700.
What are the conditions for granting relief?
If you want to deduct the purchase cost of a cash register, or to receive reimbursement, you should bear in mind that you must meet certain conditions:
- prior to the start of recording on cash register you should submit to the competent head of the Tax Office a written statement of the number of cash registers and the place (address) of their use. Remember that within 7 days from the validation of a cash register (transition of a memory of device to a sustainable and irreversible record of all sales transactions), you should notify the tax office (although this condition is not mentioned in the provisions as necessary to obtain relief). You can do this via the biznes.gov.pl, where you can find model applications, which you can send as attachments to the general letter to the Office. Find out how to register a cash register and use prepared forms.
- you should start the records on a cash register at the relevant time limits set under regulations,
- you must have proof of payment for the cash register,
- you apply to the tax office for reimbursement of costs (if you are exempt from VAT)
Deduction of tax relief
If you are VAT payer, you may deduct the amount of relief for the purchase of a cash register in a relevant tax return for the settlement period where the recording by means of cash registers was started or for periods following the taxable period.
The amount of the deduction in a given settlement period may not exceed the amount of the difference between the amount of tax due and the amount of the input tax. In case where the amount of the input tax is greater than or equal to the amount of tax due in a given settlement period, you may receive reimbursement of the amount spent for the purchase of cash registers, so that for a given settlement period, the amount of reimbursement may not exceed the equivalent of:
- 25 % of the amount corresponding to 90 % of its purchase price (excluding tax), up to a maximum of PLN 175 - when lodging a tax return for monthly periods, or
- 50 % of the amount corresponding to 90 % of the purchase price (excluding tax), up to a maximum of PLN 350 - when lodging a tax return quarterly.
If you settle in form of a lump sum, the amount of the deduction for that settlement period shall not exceed an amount which is to be paid to the tax office.
Reimbursement of costs in the case of entrepreneurs exempt from VAT
If you are exempt from VAT, you may receive reimbursement of the purchase costs of a cash register, provided that you submit an application to the competent tax office. Model application may vary according to the Office - preferably check on the website of your tax office (use search engine of institutions)which model is applicable. Here you will find a model application form (don't forget, however, that your authority may expect other data and other model).
You can submit application to the Office via biznes.gov.pl (find out how to send a general letter to the Office). In this case, you must have an electronic invoice (the requirement for original invoice), e.g. an invoice issued by the seller in pdf format.
The application shall include:
- name and surname or name,
- address details and tax identification number, and if you provide services of passenger and freight transport by taxi — also the information on the number of licence to perform road transport operations by taxi and registration and lateral number of taxi in which a cash register was installed.
The application shall be accompanied by:
- data specifying first name and surname or the name of the operator who fiscalized a cash register,
- the original of an invoice confirming the purchase of a cash register with proof of payment for the cash register,
- information on your company bank account number to which the reimbursement ,
- a photocopy of the certificate of verification of a taximeter cooperating with a cash register of special purpose designed to keep records of provided services, including integrated in a single box with cash register - in the case of taxable persons providing transport services for passengers and freight by taxis.
Repayment of relief
You will have to pay back the deducted or granted amount of relief if:
- during a period of 3 years from the starting date of recording you will stop using it or stop conducting business activity, or
- you do not register a cash register within binding deadline to the compulsory technical inspection by the competent service
- the opening of liquidation occur,
- bankruptcy is declared,
- the sale of an undertaking or establishment (branch) takes place,
- deduction of relief is in breach of all the conditions which entitle to deduction.