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Liquidation of a cash register – how to deregister a cash register?
Are you closing your business? Is your electronic copy storage device full? Or perhaps you've changed your business profile and the requirement to have a cash register no longer applies to you? Regardless of the reason, liquidating a cash register must be done according to the legally established procedures. What should you do? How do I deregister a cash register?
Liquidation of the cash register – some basic information
To eliminate a cash register, an entrepreneur must complete certain steps. However, they cannot do everything on their own. The law requires the presence of an external entity – a professional service technician, which will read the cash register's memory. The entire procedure culminates in the entrepreneur submitting an application to deregister the cash register.
There are currently three types of cash registers on the market: paper-based cash registers, electronic cash registers, and online cash registers. Their decommissioning process is similar. The difference is only in the way the fiscal report is prepared, which is determined by the construction of a given cash register. So how does deregistration work? cash register?
How to deregister a cash register?
Removing a cash register isn't as complicated as it might seem. Simply follow a specific procedure. It involves a few steps.
1. Issuing a daily report and a monthly report
Regardless of the type of cash register used, on the last day of its use, after closing the sale, the entrepreneur is obliged to issue daily report – a document summarizing the entire day of sales. If the entity uses a cash register with paper or electronic copies, in addition to the daily report, it must also issue monthly report. It summarizes monthly sales and includes all daily reports for a given month.
After issuing the reports, the entrepreneur is obliged to change the cash register operating mode to read-only mode. For all types of cash registers, you must contact a service technician.
2. Reading the contents of the fiscal memory
Regardless of the type of device you have, the reading of the fiscal memory content is performed by service technician. Therefore, after issuing the daily and monthly report, the entrepreneur should immediately contact the selected service and the tax office to arrange a date for the reading.
Reading the contents of the fiscal memory is nothing else than issuing a fiscal settlement report or a combined fiscal settlement report. These are documents summarizing all daily reports that were issued using a given cash register.
Reading the contents of the fiscal memory ends with the preparation of protocols. The entrepreneur also receives other documents, such as printouts of all daily reports and the service book, as well as the device itself and, in the case of a cash register with electronic copy recording, a memory card.
3. Submitting documents to the tax office
Within 5 days of signing the protocols by the service, the entrepreneur is obliged to submit the appropriate documents to the tax office. In addition to the reading protocol, the entity must submit a completed application for deregistration of the cash register from the records kept by the head of the tax office. This document should include, among others, the taxpayer's details, the number cash register, fiscalization date and reason for deregistration of the equipment.
Penalty for failure to register a cash register
Failure to read the cash register memory after use may be classified by the tax office as tax crime. As a result, the entrepreneur may be subject to a fine of up to 120 daily rates. In 2020, this rate ranges from PLN 86.67 to PLN 34,668. As a result, the entity may be obligated to pay PLN 4,160,160. Therefore, it is worth completing the cash register deregistration procedure to avoid unpleasant consequences.
