The most important obligations of online cash register owners

With the entry into force of amendments to the VAT Act and the Law on Measures, entrepreneurs in selected industries selling goods or services to natural persons not conducting business activity and flat-rate farmers were obliged to implement online cash registers within specified deadlines. Owning this type of device comes with several obligations that must be met to avoid unpleasant consequences. What should owners of online cash registers remember?

What are the obligations of online cash register owners?

The responsibilities of online cash register owners differ slightly from those of cash register owners using paper or electronic receipts. It's worth being aware of this before purchasing equipment online. This will help avoid unpleasant consequences. So what is changing?

One of the main changes is no need to report the online cash register to the tax office after its fiscalization, which the entrepreneur was obliged to do in the case of a cash register with an electronic copy. However, the obligation to fiscalize the device remains.

Fiscalization of an online cash register is usually quick and hassle-free. It can only be performed by an authorized service technician, not an entrepreneur. Using the cash register, he reports the taxpayer to the Tax Office and provides his data.

Online cash register – internet connection is a necessity, data archiving is unnecessary

The basic feature that distinguishes online cash registers from older-type devices is that they communicate directly, automatically and continuously with the Central Cash Register Repository and send a number of important information to it. For the device to fulfill its function, the taxpayer must guarantee constant internet connection.

Importantly, owners of old cash registers (with both paper and electronic copies of receipts) are obligated to keep a copy of each issued receipt. In the case of a device with an electronic copy of receipts, data is collected on the SD memory card. However, in the case of equipment with a paper copy, receipts should be archived in paper form.

This is a burdensome obligation, especially for owners of these latter cash registers. Taxpayers must retain each issued receipt for five years (counting from the end of the fiscal year in which it was printed), which requires providing them with storage space and proper protection, for example, against fading. In the case of an online cash register, data is archived in protected memory. Once the device has internet access, it sends buffered data to the Central Cash Register Repository. This eliminates the need to physically store receipts.

Daily and monthly reports are mandatory

Regardless of the type of cash register, each working day must end with a daily report printout. The entrepreneur can issue it no later than the following day, before the start of sales. If no sales were made on a given day, there is no need to print a daily report. What does this document contain? Data on the total gross sales amount, broken down by VAT rate, and the amount of VAT due.

Owners of online cash registers are also obliged to print a monthly report. The document is issued after the end of the month in which the sale took place. The taxpayer has until the 25th of the following month to do so.

Carrying out technical inspections and keeping a service book – is it necessary?

Regular technical inspections will ensure that your cash register will serve you for many years. According to the regulations, the device must undergo a mandatory statutory inspection at least once every two years. It involves eliminating possible faults and maintaining the equipment. If technical inspection does not take place on time, the taxpayer will be fined.

The owner of the cash register is also responsible for keeping the service book of the device. Both a service technician and a tax official may request access to it. Therefore, it's important to ensure the accuracy of the entries.