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What should be on a fiscal receipt?
A fiscal receipt is a document required to be issued by every entrepreneur selling goods and services to individuals who do not conduct business activity and flat-rate farmers. It serves a control, protective, and informative purpose not only for tax authorities but also for the consumer. So what should a fiscal receipt include?
Information that must be included on the fiscal receipt
Pursuant to paragraph 3a point 1 of the Act of 11 March 2004 on tax on goods and services, the entrepreneur is obliged to print and issue a fiscal receipt or invoiceevery sale, even without the buyer's request. In turn, the Regulation of the Minister of Finance of 14 March 2013 on cash registers precisely defines what a receipt is and what requirements it must meet. So what does the law say?
A fiscal receipt is a document printed by a cash register or fiscal printer for the buyer at the time of sale, which confirms the transaction. In order for a fiscal receipt to fulfill the above-mentioned functions: control, protection and information, it must contain certain data. What?
Above all name and surname or the name of the taxpayer and point address, where the sale is conducted. If the sale takes place in non-permanent locations, the receipt should include the taxpayer's place of residence or registered office address. However, this is not the end. The document must also include taxpayer's tax identification number (Tax Identification Number), the name of the product or service that allows for its unambiguous identification or also dates, hours and minutes of sale.
What else should be included on a receipt? The list of mandatory information is long and includes:
· the designation "FISCAL RECEIPT",
unit price,
· value of markups or discounts, if any,
· total gross sales amount,
· total tax amount,
· receipt serial number,
· cash register number and cashier's identification if there is more than one cash register at the point.
The information listed does not exhaust the entire catalog of data that must be included in a fiscal receipt. All requirements are detailed in Article 8, Section 1 of the aforementioned Regulation of the Minister of Finance on Cash Registers (of March 14, 2013).
Problematic name of a product or service
Polish tax law does not provide a definition of the term "name of goods or services." Therefore, it should be understood in accordance with the definitions found in Polish language dictionaries. The entrepreneur is free to determine the name of the product or service, However, it should be constructed in such a way as to enable the assignment of an appropriate tax rate to a specific product. Furthermore, the name of the goods and services, combined with the price, must allow for the identification of the service. Therefore, the law does not in any way preclude the use of abbreviations.
To avoid possible problems, it is worth choosing the recording device appropriately. There are available on the market cash registers i fiscal printers offering the possibility of using long names on receipts. This simplifies product identification. Some solutions even allow for the addition of several lines of description, which can be particularly useful if a business wants to precisely describe the services it provides.
Not all receipts are the same
What is important, Depending on the type of business, slightly different information is required on the receipt. For example, a document from a taxi driver, in addition to the name and surname or name of the taxpayer, must also include the vehicle registration number and the taxi's side number, the length of the distance traveled or the number of impulses and the value of the service depending on the tariff.
A fiscal receipt must contain information specified by law. Otherwise, it will not fulfill its functions, and it is the entrepreneur's responsibility to ensure this. For example, if a cash register or printer produces receipts with content that does not clearly identify the goods or services sold, it must be replaced with new equipment.
