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Penalty for lack of a cash register – selling without a cash register: penalties!
The obligation to record sales and output tax amounts using a cash register generally applies to all entrepreneurs who sell goods or services to private individuals who do not conduct business activities and to flat-rate farmers. What are the consequences of selling without a cash register? How high can the fine be for not having a cash register?
Liquidation of the cash register – some basic information
Not every business requires a cash register. The following businesses are exempt from the requirement to have one:
selling goods or providing services only to companies and state and local government administration bodies,
· whose turnover did not exceed PLN 20,000 in the tax year.
Importantly, if the turnover limit is exceeded, some businesses still have the option to make sales without a cash register. Businesses providing telecommunications, financial, or insurance services, or those delivering goods by mail order (under certain conditions), are exempt from installing equipment despite exceeding the applicable threshold.
Penalty for not having a cash register
Only in the above-mentioned cases is it possible to sell without a cash register. If a business fails to meet its obligation to have a recording device and the tax authority discovers its absence, the taxpayer may be subject to a financial penalty. How much?
An entrepreneur may be required by the tax office to pay a tax liability of 30% of the amount of tax charged on the purchase of goods or services from the moment the turnover is recorded using a cash register. This provision does not apply to sole proprietors and partnerships.
Moreover, in accordance with the provisions of the Fiscal Penal Code, if the lack of a cash register is classified as a fiscal offence, the entrepreneur will be fined up to 240 daily rates for making a sale without using a cash register. This also applies to situations where the entity does not keep a ledger. The fine for failing to issue a receipt can also be up to 240 daily rates.
If the lack of a cash register is considered a tax offence, the amount of the fine is determined by the court in court proceedings or, in the case of a fine, by a tax officer. How a given act is classified depends on many factors. Among them are:
background of the case,
· reasons for the lack cash register,
· whether the entrepreneur paid the tax due on time.
Selling without a cash register and losing the tax relief
If the entrepreneur does not have the recording device at the specified time, he must also take into account loss of the right to relief for the purchase of a cash register. The discount can be as much as 90% of the equipment price (but not more than PLN 700). The VAT Act specifies that only taxpayers who started recording their sales and output tax by the appropriate deadline can take advantage of the discount.
Penalty for selling without a receipt – can it be avoided?
An entrepreneur who wants to avoid a fine for not having a cash register and not issuing a receipt can use the so-called. active regret. If he voluntarily and on his own initiative reports the failure to fulfill the obligation to the tax office, can avoid a fine for a tax offense. However, if the tax authority has documentation on the commission of a crime or offence, the entrepreneur will not be able to appeal to the institution of active remorse.
Penalty for failure cash register can be extremely severe. Therefore, before an entrepreneur decides to start his own business, he should make sure whether he is obliged to have a recording device. This is the only way to avoid stressful situations and fines and keep the discount on equipment purchases.
