New regulation concerning cash registers

27 May 2019

As of the 1 May 2019, a new Regulation of the Minister of Finance came into force concerning the cash registers. What regulations one shall remember about in relation with the amendment?

Statement of the person who records sales with the use of cash register at the tax payer, about getting acquainted with the Information about the principles of recording.

By 31 May every person maintaining the recording on the cash register has to sign a statement about getting acquainted with the information about the principles of recording on the cash register. Attached please find the contents of such a statement and the information about the principles of the recording.

Letter marking from “A” to “G” of the proper tax rates

By 31 July every tax rate has to be assigned to the adequate letter on the cash register. So far there was a freedom in this topic. Please check whether the tax rates are assigned as follows and introduce possible corrections:

  • letter “A” – the basic rate of tax amounting to 22% or 23% is assigned thereto
  • letter “B” – a decreased tax rate of 7% or 8% is assigned thereto;
  • letter “C” – a decreased tax rate in the amount of 5% is assigned thereto;
  • letter ”D” – a decreased tax rate of 0% is assigned thereto;
  • letter “E” – exemption from the tax is assigned thereto;
  • letter “F” and “G” – the remaining tax rates are assigned thereto, including the value of 0% (technical zero) in the case of taxed sales, referred to in Art. 119 section 1 or Art. 120 section 4 of the Act.

On-line cash registers

The above regulation imposed on the tax payers implementation of the on-line cash registers. The on-line cash registers will be connected with the Central Registers Repository, thus the Ministry of Finance will preview the register contents on a current basis (the data transmission will take place minimum once every 2 hours). The cash registers will be implemented gradually: 1 January 2020 – from the date the tax payers selling:

  • motor gasoline, diesel fuel, gas for combustion engines drives;
  • services of motor vehicles and moped repairs, including repairs of tyres and putting them on, retreading and regeneration and in the scope of tyres or wheels exchange for the motor vehicles and moped;

will be obliged to register sales for natural persons and flat rate farmers only on the on-line cash register.

1 July 2020 – from the date the tax payers selling:

  • services related with lodging only provided by stationary gastronomic entities, including also the seasonal ones and in the scope of a short-term accommodation;
  • coal, briquette and similar solid fuels produced from coal, brown coal, coke and semi-coke assigned for the heating purposes will be obliged to register the sales for natural persons and flat-rate farmers only on the on-line cash register.

1 January 2021 – from the date the tax payers selling:

  • hair dresser’s services
  • cosmetic and cosmetology services
  • construction services;
  • services in the scope of medical care provided by physicians and dentists;
  • legal services;
  • services related with the operations of the facilities used for improvement of physical condition – only in the scope of an entry;

will be obliged to register the sales for the natural persons and flat-rate farmers, only on the on-line cash register.

As of 1 January 2023 – from the date all the tax payers shall be obliged to register sales for natural persons and flat-rate farmers only on the on-line cash register.

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