Reporting a cash register to the tax office – template

Taxpayers required to record sales of goods and services must register their cash register with the appropriate tax office before using it. This will result in receiving a cash register identification number, which in turn will allow them to use it. But how should this be done?

Cash register registration 2020 – general information

The obligation to keep sales records is imposed by the VAT Act of 11 March 2014. However, it's worth mentioning the latest changes to the regulations. Since May 2019, two types of cash registers have been available on the market:

· cash registers with electronic or paper copy recording – so-called old-style cash registers,

· ONLINE cash registers – these are new type of devices.

Importantly, regardless of which cash register you want to use, you must register it. The difference lies in the method used to complete this process. ONLINE cash register he obtains a registration number remotely.

What do we need? Internet connectivity and service technician assistance in fiscalization. Once connected to the network and the appropriate option selected, the ONLINE cash register will send technical data and owner information to the Central Repository of the National Repository of Cash Registers (CRK). As a result, it will receive the aforementioned registration number.

Reporting the cash register to the tax office

Traditional devices, such as cash registers with electronic or paper copies, require more work. In this case, a visit to the tax office responsible for accepting the data submission will be necessary, or it will be sent via Polish Post. How do you find one? Much depends on the type of business you run.

· Sole proprietorship – we report the cash to the tax office appropriate for our place of residence.

· Running a business as a legal person or an organizational unit without legal personality – you should go to the tax office competent for the entity’s registered office.

· Business conducted in Poland with a foreign headquarters – the competent office is the one assigned to the place of business.

· No registered office in Poland and no permanent place of business – Second Tax Office Warsaw-Śródmieście.

There are also specialized tax offices for the largest entities that have a branch in Poland or revenues from PLN 5 million net per year or more, as well as companies with foreign capital.

Cash register notification – step by step

Before we discuss the entire procedure, it's worth mentioning that taxpayers are no longer required to submit a special notification to the tax office announcing the commencement of the registration process. Now that all preparations are behind us, we can begin reporting. cash register. The entire process is carried out in the following steps.

Fiscalization. It is carried out by a service technician with appropriate authorizations, who will perform the activity that starts the operation of the fiscal module with the cash register's fiscal memory. The whole process ends with the printing of a daily fiscal report. The service technician will also enter the company's Tax Identification Number (NIP) into the cash register's memory and submit a service request to the office within a maximum of 7 days. The request will include, among other things, the cash register's details.
Reporting cash register data. This is done via a relevant form or application submitted online, via a Trusted Profile or a qualified signature. It must be completed based on data from the cash register book. Importantly, a similar form must be completed whenever any changes occur related to the cash register. If you print the form, you should take it to the office or send it by post.
Power of attorney. The cash register registration service can also be completed through a proxy – either a special or general proxy. In the former case, a fee of 17 PLN is required.
Obtaining a registration number. It must be marked on the cash register housing and also entered in the service book.