Key Benefits:
REGULATION
MINISTER OF FINANCE 1)
of 27 December 2010
on the deduction and refund of sums spent on the purchase of the cash registers
On the basis of art. 111 (1) 7 points 1 and 2 of the Act of 11 March 2004. o Tax on goods and services (Dz. U. of 2011 r. No. 177, item. 1054, with late. (d) the following shall be managed:
§ 1. The Regulation determines the manner, conditions and mode of deduction from the amount of tax due (reimbursement) of the amount referred to in Article 111 (1) 4 and 5 of the Act of 11 March 2004. the tax on goods and services, hereinafter referred to as 'the Act', and the cases, conditions and mode of reimbursement by the taxpayer of the amounts referred to in Article 111 (1) 6 of the Act, and other cases of violation of conditions related to their deduction (reimbursement), causing the taxpayer to return those amounts.
§ 2. 1. The deduction of the amount referred to in art. 111 (1) 4 of the Act, hereinafter referred to as 'deducting', or a refund thereof, may be made subject to:
1) to submit by the taxpayer to the competent primer of the tax office, before the date of commencement of the records of the turnover and the amounts of tax due, written declaration of the number of cash registers and the place (address) of their use, which the taxpayer intends to apply to this filing;
2. the commencement of the records of the turnover and the amounts of the tax due not later than the applicable time limits, using the cash registers acquired during the period when the cash registers were covered by an important confirmation that the cash registers meet the functions mentioned in Article 3 (1) of Regulation (EC) No longer applicable. 111 (1) 6a of the law and the criteria and technical conditions to which they must comply, hereinafter referred to as 'the confirmation';
3) possession by the taxpayer of proof of payment of the whole receivable for the register cash.
2. In the case of taxable persons who wish to apply for the records of the turnover and the amounts of tax due one of the registrant's money, the application referred to in paragraph 1 shall be entered in the first subparagraph. 1 point 1 may be made on the application form at the place of installation of the register of the register, in accordance with the rules on the criteria and technical conditions to which the registers must correspond, and the conditions of their use, if the declaration is has been submitted before the deadline for the mandatory start of the registration of these amounts.
§ 3. 1. The deduction may be made in the tax declaration for the goods and services tax for the trading period in which the records of the turnover and the amounts of tax due, or for the periods following that of the clearing period, have been started.
2. The amount of the deduction in a given tax period shall not exceed the amount of the difference between the amount of tax due and the amount of input tax referred to in the Article. 86 of the Act.
3. Where the amount of input tax is greater than or equal to the amount of tax due in a given tax period, the taxpayer may receive a refund of the amount spent on the purchase of the cash registers, with the fact that during the given tax period the amount of the refund may not exceed the equivalent:
1) 25% of the amount corresponding to 90% of its purchase price (excluding tax), but not more than 175 PLN-if the taxpayer submits declarations for monthly periods, or
2) 50% of the amount corresponding to 90% of its purchase price (excluding tax), but not more than 350 PLN-if the taxpayer makes declarations for the quarterly periods.
4. In the case of taxpayers settled in the form of a lump sum referred to in art. 114 of the Act, the amount of deduction for a given tax period shall not exceed the amount that should be subject to the payment to the tax office.
§ 4. 1. In the case of taxpayers referred to in art. 111 (1) 5 of the Act, the reimbursement of the amount referred to in art. 111 (1) 4 of the Act, shall be made at the request of the taxpayer folded to the competent Head of the Tax Office.
2. The application shall include: name and surname or name of the taxable person, his address details and the tax identification number, and in the case of taxable persons providing passenger and cargo services for taxi and passenger taxi services, in addition to the information on the number of the licence for the carriage of the road by road by taxi and the registration number and side of the taxi, where the register is installed.
3. The application referred to in paragraph. 2, be accompanied by:
1. the name or name of the operator of the cashier who has made the fiscal cash register;
2) the original of the invoice confirming the purchase of the cash register together with proof of payment of the entire receivable for the registration cash;
3) information about the bank account number of the taxpayer or his account in the cooperative savings cash register, of which he is a member, to which the reimbursement should be made;
(4) a photocopy of the certificate of re-alienation of the retaxometer cooperating with a cash register used to keep records in the provision of those services, including integrated in one casing-in the case of taxable persons who provide passenger and cargo services for the carriage of passengers and cargo.
§ 5. In the case of purchase of the cash registers integrated in one housing with a taxometer, acquired during the period when the cash registers were covered by valid confirmation, the deduction and the returns referred to in § 3 shall be applied accordingly.
§ 6. 1. The travelers shall be obliged to return the sums deducted or returned to them the amounts spent on the purchase of the cash registers, in cases where within a period of three years from the date of commencement of records:
1. cessation of activities;
2) will be opened up;
3) the bankruptcy will be proclaimed;
4) the sale of the company or plant (branch) will take place, and the legal successor will not make the sale referred to in art. 111 (1) 1 of the Act;
5. they shall deduct in breach of the conditions referred to in paragraphs 2 and 3.
2. The reimbursement of the deducted or refunded amounts spent on the purchase of the cash registers in the cases referred to in art. 111 (1) 6 of the Act, and in the cases referred to in paragraph 1. In accordance with Article 1 (1) (1) (a), (1) (4) and (5), only those banks whose
3. Returns of the deducted or returned amounts spent on the purchase of the cash registers should be made to the account of the competent tax office within the time limit:
1) to 25. the day of the month following:
(a) the month in which the circumstances arose justifying such a return, if the taxable person accounts for the monthly tax,
(b) the quarter in which the circumstances arose justifying such a return, where the taxable person clears the tax for the quarterly periods;
2) by the end of the month following the month in which the circumstances arose justifying the repayment in the case of the taxable persons referred to in Art. 111 (1) 5 of the Act.
§ 7. This Regulation shall enter into force on 1 January 2011. 2)
|
|
1) The Minister of Finance directs the government administration-public finances, pursuant to § 1 paragraph. 2 point 2 of the Regulation of the Prime Minister of 18 November 2011 on the detailed scope of the action of the Minister of Finance (Dz. U. Nr. 248, pos. 1481).
2) This Regulation was preceded by the Ordinance of the Minister of Finance dated 19 December 2008. on the deduction and refund of amounts spent on the purchase of the cash registers (Dz. U. Nr 228, poz. 1509), which has expired on the date of entry into force of this Regulation, in accordance with art. 3 of the Act of 2 December 2009. o amend the Act on Tax on Goods and Services (Dz. U. Nr 215, poz. 1666).
