How important is the cash register service and how often is it done?
Obligation to applyia fiscal cash registers
An entrepreneur whose revenues from retail sales exceed the value specified by the Ministry of Finance is obliged to use a fiscal cash register. This obligation is imposed on taxpayers by the VAT Act.
However, the possession of fiscal cash registers is associated with numerous obligations. One of them is the obligation to report them for technical inspection in due time. It results from § 7.1.6 in connection with § 16.1 of the Regulation of the Minister of Finance of 28 November 2008 on the conditions for using cash registers.
It is the taxpayer's responsibility to watch over the date of an obligatory technical inspection and to notify the service technician about the upcoming date.
Failure to comply with this obligation may expose taxpayers to unpleasantness on the part of the Tax Office and cause consequences. One of them may be the return of the relief that taxpayers are entitled to when buying fiscal cash registers, imposition of a penal mandate or a fine for a fiscal offence.
Deadlines for reviewing the fiscal cash register
A mandatory inspection of a fiscal cash register must be carried out every 2 years since the last inspection or fiscalisation of the register. The two-year deadline should be counted from the date of the last technical inspection. In the case of the first technical inspection, the date of cash register fiscalisation counts.
As of 1 December 2008, amendments were introduced to the provisions governing the obligation to review cash registers. Previously, a one-year review deadline was obligatory.
Some services offer to perform the inspection every year. In this way they offer a cheaper service. Apart from that, every annual inspection has a positive impact on extending the life of a cash register.
Often a sticker is placed on the cash register, which shows the date of the next inspection. The vast majority of cash registers have a programmed message informing about the inspection.
The deadline for the mandatory technical review is not allowed and cannot be restored, even in specific situations.
The taxpayer is obliged to report the cash register to the entity running the main service or the entity running the cash register service. The entity running the main service shall be deemed to be the national manufacturer of a given type of cash register with maintenance service and the entity to which the maintenance of the service was transferred under a contract.
An entity running a cash register service shall be deemed to be an entrepreneur running the service and holding an authorization of the main service provider.
Who should commission the fiscal cash register service?
Most often small and medium-sized shops cooperate in this respect with companies from which they purchased a cash register, fiscal printer or other device of similar nature. Such a solution gives us confidence that the service will be performed properly, and we will continue to have an efficient device with a valid validation.