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Many changes concerning cash registers have occurred recently. On 12 August 2019, the Government Legislation Centre published a draft amendment to the regulation on cash registers in the form of software. Will traditional registers therefore disappear? The draft proposes allowing taxpayers to use cash registers in the form of software.
After installing suitable software, taxpayers will replace their existing cash registers. The obligation to print receipts will, however, remain. The draft regulation also specifies technical requirements for software cash registers and how they should be used. According to the explanatory memorandum, software cash registers are intended to increase the effectiveness of the tax administration in combating unrecorded retail sales and VAT avoidance and evasion through real-time control mechanisms. The draft aims to reduce taxpayers’ costs of complying with the obligation to record sales using cash registers and to improve real-time registration and control of retail sales. Mobile software cash registers are intended as an alternative to cash registers currently in use.
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A cash register in the form of an app
App-based cash registers may be used by both active and VAT-exempt taxpayers. Such registers will of course need a cash-register certificate. The manufacturer of the register will issue the certificate, while the head of the National Revenue Administration will register certificates in a repository of trusted certificates. A list of manufacturers whose certificates for particular registers have been registered will be available in the Ministry of Finance’s Public Information Bulletin. A manufacturer’s certificate will be valid for seven years from issue.
Registers will also have to be connected to a printer. Taxpayers will therefore be required to issue receipts to customers. Recall that a sale must be recorded on the cash register before cash is received. In many cases, however, this is impossible, for example because the payment terminal is linked to the register. The receipt is printed only after the payment is confirmed.
Two types of cash registers
The draft provides for two types of cash register: general-purpose and special-purpose.
Registers:
General-purposewill be intended for keeping records that do not require special functions.
Special-purpose— registers designed for particular applications and meeting the special technical requirements set out in Annex 1 to the regulation, related to particular forms of recording sales of specified goods and services. These include registers:
- for recording passenger transport services by car, including taxis,
- for recording sales of medicines, with a function for settling reimbursed prescriptions,
- for recording passenger transport services, settling more than one transaction simultaneously.
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Summary
The introduction of software-based cash registers follows online registers. A phone or other internet-enabled device will enable the necessary data to be transmitted continuously. The proposed solution will certainly reduce costs for entrepreneurs. The memorandum also states that it aims to tighten the tax system and thus, by limiting irregularities in VAT settlements, improve the conditions for doing business for micro, small and medium-sized entrepreneurs. It will restrict the activities of taxpayers involved in dishonest conduct and thereby help to limit unfair competition.
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