Basic concepts of cash registers in a nutshell

  • 18 November 2020, 01:08 PM

The most important concepts in the field of cash registers in a nutshellMany problems are caused by taxpayers' difficult access to legal provisions regulating issues related to fiscal cash registers. They are not systematised and completed in a single legal act; they are not printed in the Dziennik Ustaw (except for the act and the regulation) and are available only in the form of letters from the Ministry of Finance, access to which is sometimes even impossible. To make certain terms readable, we provide an explanation of a few concepts related to this topic.

(Fiscal) cash register:

A device used to record the turnover and amounts of tax due. A cash register is a stand-alone device, the registration of the sale of goods and services takes place directly from the cash register keyboard. Product codes (previously programmed in the cash register's product database) are given directly from the cash register keyboard or by means of a bar code reader connected to the cash register.

Cash register operation program:

It's an operation program of the cash register (fiscal module) approved for use by the Minister of Finance, ensuring a correct and permanent one-time recording of the turnover and tax amounts in the fiscal memory of the cash register and the printout of the original and copies of receipts and fiscal reports as well as non-fiscal printouts (not containing sales transactions) approved for printing by the cash register operation program.

Cash register application program:

It's a program cooperating with the fiscal module, responsible for the correct programming of functions and protecting against loading into the cash register of functions, technical solutions and software solutions not allowed by the cash register operation program.

Fiscal printer:

A device used to record the turnover and amounts of tax due. A fiscal printer is a fiscal supplement to a sales station based on a computer and a computer program for printing receipts. The printer only prints fiscal receipts prepared and sent from a computer program. The printer cannot operate independently, it is not possible to print a fiscal receipt directly from its keyboard.

Cash register fiscal module:

It's a device for recording the turnover and calculating the amounts of tax due, as well as controlling unequivocally the printout of all documents printed by the cash register and the cash register display.

Cash register memory:

It's a device placed in a hard, opaque material, enabling permanent one-time recording of data allowed by the cash register program, without the possibility of their liquidation and multiple reading of these data, which cannot be removed without destroying the device itself.

Cash register fiscalisation:

It's the moment of performing a single and unique activity initiating the operation of the cash register module with the cash register memory, ended with a printout of a daily fiscal report.

Unique cash register number:

It's an individual and unique number assigned to the cash register's fiscal memory by the Minister of Finance, identifying each cash register, which cannot be assigned to other devices.

Fiscal receipt:

It's a fiscal document related to the activity performed for the buyer printed by the cash register at the time of sale.

Periodic (fiscal) report:

It's a report containing a printout of daily reports stored in the fiscal memory of the device in a given period of operation of the cash register. The range can be specified by date or by daily report numbers. Printed in full form it features fiscal markings. Printed as ""abridged"" (summary) it is a non-fiscal document.

Fiscal report (daily):

It's a fiscal document containing summary data on the turnover and amounts of tax for a given day or period, in terms of individual tax rates and tax-free sales.

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