The obligation to use online cash registers in TAX FREE sales

  • 16 April 2021, 04:19 PM

Replacement of online cash registers also in the case of sales for travellers applying for a VAT refund

Currently, everyone is busy selling and installing online cash registers in the third group of taxpayers provided for by the Value Added Tax Act, i.e. taxpayers providing the following services:

  • hairdressing services,
  • cosmetic and cosmetology services,
  • construction services,
  • medical care provided by doctors and dentists,
  • legal services,
  • services related to the activities of businesses improving the physical condition - only for admission.

For these taxpayers, the obligatory date for the use of online cash registers is 1 July 2021.

However, the aforementioned Value Added Tax Act, amended by the Act of 27 November 2020 amending the Value Added Tax Act and certain other acts (Dziennik Ustaw item 2419) introduces the obligation to use online cash registers for another group of taxpayers.

Its Article 1.36 introduces a change to Article 145b of the Value Added Tax Act. The change consists in also adding the following to the list of taxpayers obligated to use online cash registers:

"sale of goods in the travel tax refund system, referred to in the provisions of Section XII Chapter 6."" as of 1 January 2022.

This applies to sellers selling goods to travellers under the TAX FREE system (the buyer will apply for a refund of VAT paid when these goods are exported outside the EU and the sale has been registered in the cash register).

According to the legislator, the obligation to register TAX FREE sales in online cash registers will allow for quick access to receipts in the Central Repository of Cash Registers, shorten the time of inspections and verifications. Analyses using data obtained from the Central Repository of Cash Registers will cover all taxpayers operating in the TAX FREE system. This way, it will be easier to find dishonest companies and reduce VAT violations. At the same time, the burden of inspections and verifications for taxpayers will be significantly reduced. Data from fiscal receipts and TAX FREE documents will be able to be downloaded and analysed by KAS (National Revenue Administration) employees without involving the taxpayer.

The Act stipulates that for the online purchase of a device for such sale, the taxpayer is entitled to a deduction or refund in accordance with Article 111.4 and 111.5 (90% of the value of the cash register, not more than PLN 700).

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