Will cash registers disappear?
Recently, there have been many changes when it comes to cash registers. At the Government Legislation Center on August 12, 2019, a draft amendment to the regulation on cash registers in the form of software appeared. Will traditional cash registers disappear as a result?
The draft proposes to introduce the possibility for taxpayers to use cash registers in the form of software. After installing the appropriate software, taxpayers will replace the existing cash registers. However, the obligation to print receipts will still remain. The draft regulation also specifies the technical requirements for cash registers in the form of software and the method of their use. As we read in the justification to the draft, the use of cash registers in the form of software is to increase the effectiveness of tax administration activities in the field of combating unregistered retail sales and tax avoidance and evasion in the field of VAT through the introduced real-time control mechanisms. The project aims to reduce the costs of taxpayers' compliance with the obligation to record sales with the use of cash registers and to streamline the processes of registration and control of retail sales in real time. Mobile cash registers in the form of software are an alternative to the currently used cash registers.
Cash register in the form of an application
Cash registers in the form of an application can be used by both active and exempt VAT payers. Of course, such cash registers will have to have a cash register certificate. Such a certificate will be issued by the cash register producer. The head of KAS, on the other hand, will register the certificates in the set of trusted certificates. In the Public Information Bulletin of the Ministry of Finance, a list of cash register producers with a registered certificate of a given cash register will be available. The manufacturer's certificate will be valid for 7 years from the date of issue.
Cash registers will also need to be connected to a printer. Therefore, taxpayers will be required to issue receipts to their clients. Let us remind you that the obligation to record the sale at the cash register is before receiving the cash. However, in many cases this is impossible. For example, due to the connection between the terminal and the cash register. The receipt is only printed after the payment is confirmed.
Two types of cash registers
According to the project, there will be two types of cash registers. General and special purpose cash registers.
Cash registers:
General cash registers will be designed to keep records in a way that does not require the use of special functions.
Special use cash registers - cash registers that take into account the specific use of these cash registers and meet the specific technical requirements specified in Annex 1 to the Regulation, related to specific forms of keeping records of sales of specific goods and services. These are, among others, cash desks:
- intended for keeping records of the provision of passenger transport services by passenger car, including taxi,
- to keep records of the sale of drugs, with the function of accounting for reimbursed prescriptions,
- to keep records when providing passenger transport services, settling more than one transaction at the same time.
The introduction of cash registers in the form of software is a consequence of online cash registers. A telephone or other device with Internet access will allow for the ongoing transfer of necessary data. The proposed solution will certainly allow entrepreneurs to reduce costs. The justification also indicated that this is aimed at tightening the tax system, and thus limiting irregularities in VAT settlement, will contribute to the improvement of the conditions for running a business by micro-entrepreneurs, small and medium-sized enterprises. This solution will make it possible to limit the activities of taxpayers involved in unfair activities, and thus contribute to limiting unfair competition.
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