Key Benefits:
REGULATION
MINISTER OF FINANCE 1)
of 14 March 2013
on the register of registrants
On the basis of art. 111 (1) 7a of the Act of 11 March 2004. o Tax on goods and services (Dz. U. of 2011 r. No. 177, item. 1054, with late. 1. 2) ) The following shall be managed:
Chapter 1
General provisions
§ 1. [ Regulatory scope] The Regulation shall specify:
1) the way of the taxable persons referred to in art. 111 (1) 1 of the Act of 11 March 2004. the tax on goods and services, hereinafter referred to as 'the Act', of the records of the turnover and the amounts of tax due by means of the register of registrants, hereinafter referred to as 'the records';
2. conditions of use by taxable persons of the cash registers, hereinafter referred to as "helmets";
3) the deadline for filing the cash register to the head of the tax office in order to receive the registration number, the types of documents which are carried out or filed in connection with the use of the cash register, and the designs of these documents;
(4) the conditions governing the organisation and operation of the SAs relevant to the records and the conditions to be met by the cash-service providers;
5) the terms and scope of mandatory technical inspections of the kas.
§ 2. Whenever there is a regulation in the regulation:
1) the fiscal document-it is understood by this fiscal receipt, the invoice and the fiscal report;
2) fiscal cash register-it is understood by this one and the unique task of initiating the work of the cash register with the fiscal memory of the cash register, completed by the printout of the daily fiscal report;
3) other entity shall mean the agent, the contractor, the intermediary or any other person who, on the basis of an agency contract, order, brokering or other similar contract, makes a sale on behalf of, or for the benefit of, a taxable person the obligation to keep records;
4) the electronic record of the copy-it is understood by the construction money adjusted to make copies of printed fiscal documents and non-fiscal printouts in the form of a recording on the IT data carriers;
5. the cashless concerned shall be understood to mean the taxpayer's duty to keep records which, on the basis of the contract, shall forward it to another entity to keep records on its behalf;
6) self-use-it is understood by the taxpayer's money to use it to keep records of its own sale or to keep records of its own sales and records kept on behalf of or on behalf of other taxpayers;
7) a book of cash-it is understood by this documentation concerning a given register, the design of which is determined by the provisions issued on the basis of art. 111 (1) 9 of the Act;
(8) the fiscal module of the cash register-it shall be understood by the means of recording the turnover and calculating the amount of the tax, as well as the control in a unambiguous manner by the printing of all documents printed by the cash register and the display of the cash register;
9) the register number of the cash register-this is understood by the unique number, which the chief of the tax office gives the money, after the tax has been reported by the taxpayer and the principal service provider or the operator of the cash register service;
10) number of unique cash registers-this is understood by the individual and unique number of the cash register, identifying any money with fiscal memory installed in it, which may not be assigned to other devices;
11. fiscal memory-means a device that contains electronic data medium, enabling a single, immutable recording of the data under the control of a cash register, which is indelible without the destruction of the device itself, and a multiple reading of this data;
12) fiscal receipt-it is understood by the money printed for the buyer at the time of the sale of the document confirming the sale transaction;
(13) an entity carrying out an intra-Community acquisition or import of the kas, shall be understood by that legal person, an organisational unit without legal personality, and a natural person who, in the course of business activities, has carried out the the intra-Community acquisition or import of a type of cash register and shall place it on the market in the country;
(14) the principal service involved, shall be understood to mean:
(a) the national producer of the type of cash operator concerned,
(b) an entity carrying out an intra-Community acquisition or import of the type of money involved in its service,
(c) the party to whom the cash service is delegated under the contract referred to in paragraph 29;
(15) the operator of the kas-service-shall be understood by the trader referred to in Article 3 (1) (a). 4 of the Act of 2 July 2004. about the freedom of economic activity (Dz. U. of 2010 No. 220, item. 1447, as of late. 1. 3) ), the operator of the service of the cash register and having the authorization of the principal service operator;
(16) a national producer-this is understood by a legal person, an organisational unit without legal personality, and a natural person who, in the course of their business activities, has produced a type of cash register and places it on the territory of the country;
17) the archiver programme shall be understood by an external programme enabling the systems of generally available reading, presentation and verification of the data recorded on the IT data media;
18) the cashier's work programme-it is understood by the programme installed in the fiscal module, responsible for the execution of the cash register, ensuring the correct, single and immutable recording of the amount of turnover and the amount of tax in the cash register, and the printout of fiscal documents and non-fiscal printouts, as well as a record copy of the printouts on IT data carriers in the case of the kas with an electronic copy of the copy;
(19) fiscal report (daily, periodic, monthly, and settlement)-this is understood by the fiscal document containing the summary data on turnover and the amount of the tax for a given day, or for the selected period in terms of individual rates tax and sales exempt from tax;
(20) a coffers service shall be understood by a natural person, acting in favour of the principal service operator, or the operator of the cash register service, who performs the activities involving the cash register service and has been authorised to do so by the operator of the cash register. Main site;
21) the kas 'services' shall be understood to include the fiscal activities of the kas, their repairs and maintenance, and the technical reviews carried out in accordance with the provisions of the Regulation and the provisions adopted on the basis of art. 111 (1) 9 of the Act.
Chapter 2
Way of keeping the records of the taxpayer's records and the conditions for using the register
§ 3. [ Sales Records] 1. The travelers keep records of each sale, including the sale of the released, exclusively using the cash registers, which have confirmation that the cash register meets the functions mentioned in art. 111 (1) 6a of the Act and the criteria and technical conditions specified in the provisions issued on the basis of art. 111 (1) 9 of the Act.
2. Receivables prior to the sale of all or part of the receivables (payment) shall be recorded as soon as it is received.
3. It does not record the return of goods and recognized advertisements of goods and services.
4. The return of goods and the recognized advertisements of goods and services, which results in the repayment of all or part of the receivables (payment) for sale, shall be accounted for in a separate record containing:
1) the date of sale;
2. the name of the goods or services enabling them to be identified unambiguingly and possibly by a description of the goods or services constituting a development of that name;
3) the time limit for the return of the goods or the claim of the goods or services;
4) the gross value of the returned goods or the gross value of the goods or services which are the subject of the complaint and the value of the tax due-in the case of a refund of the total of the sales receivable;
5) the return of the amount (gross) and the corresponding value of the tax due-in the case of the reimbursement of the part of the sales receivable;
6) a document confirming the sale;
7) the protocol for the acceptance of the return of the goods or the complaint of the goods or the service signed by the seller and the buyer.
5. In the case of an obvious mistake in the records, the taxpayer shall immediately adjust it by enclosing in a separate filing:
1) wrongly recorded sales (gross sales value and the value of tax due);
(2) a brief description of the reason and circumstances of the mistake and the addition of the original of the fiscal receipt documenting the sale at which there was an obvious mistake.
6. In the case referred to in paragraph. 5, the taxpayer shall register with the use of the cash register in the correct amount.
§ 4. Taxable persons referred to in Article 111 (1) 5 of the Act, records the value of sales as sales exempt.
§ 5. 1. The contractor who is obliged to keep the records, ordering the sale to another party, shall transfer the money entrusted or obliges him to keep the records on his behalf or on his behalf using the cash register of his/her own party.
2. Where another entity is also required to keep records of its own sales, it shall record for the purposes of the calculation of its turnover and the amount of tax due the entire value of its own sales and/or on behalf of or in the behalf of other taxpayers.
3. The transfer to another entity of the cash register entrusted with the purpose of keeping the records or the obligation of another entity to keep such records upon application of the register shall be effected on the basis of the contract concluded in writing.
§ 6. 1. The Podatnica, carrying out the records:
1) issue buyers, without its request, the fiscal receipt;
2. they shall only carry out the sale of the cash by fiscal mode and do not sell the money in any other mode, including the training mode, when the money is fished.
3) draw up a fiscal report daily after the end of the sale for a given day, but not later than before making the first sale on the following day;
4) draw up a fiscal (monthly) fiscal report after the end of the sale for a given month, by the deadline of 25. on the day of the month following that month;
5. use the letters "A" to "G" to assign the tax rate to the names of goods and services, with the following:
(a) the letter 'A' shall be assigned the basic rate of the tax,
(b) the letters "B" to "G" correspond to the other rates of duty applicable to individual goods and services and to exemption from tax;
6) assign any free letter, except for the letter "A", the value of 0% (so-called. zero technical) in the case of the taxed sale referred to in Article 119 (1) 1 or Art. 120 (1) 4 of the Act; the attachment of the relevant letter for this type of sale is recorded by the service provider in the book of the register;
7) carry out the printout of all the documents issued by the documents and in the case of the cash registers other than with the electronic record of copies, copies of these documents on paper tape;
8) store copies of fiscal documents for the period required by the Act and in the Act of 29 August 1997. -Tax Ordinance (Dz. U. 2012 r. items 749, of late. 1. 4) ) in accordance with the conditions set out in the Act of 29 September 1994. of accounting (Dz. U. of 2013 r. items 330).
2. Cash-based travelers that account for more than one transaction at one time shall close all transactions that have been commenced in a given day before the execution of the daily fiscal report.
§ 7. 1. The travelers in respect of their services of carriage of persons and their cabin baggage shall use the cash register which has been confirmed by the criteria and technical conditions to which the money of the special application must be met, intended for the records of the turnover and the amounts of tax relating to the provision of passenger transport services and their cabin baggage, including that, if it is confirmed, that the money in question is intended to be used with taxometers of a particular type, the taxpayer must meet these conditions.
2. If, on the basis of separate provisions, taxable persons providing services for the carriage of passengers and their cabin baggage are not required to be accounted for by a taxi, they shall use the cash register also with a function linked to the use of prices. contractually negotiated contractual arrangements.
§ 8. 1. The fiscal receipt shall contain at least:
1) the name or the name of the taxable person, the address of the point of sale, and for sale conducted in non-permanent places-the address of the taxable person's registered office or place of residence;
2) the taxpayer's tax identification number (NIP);
3) number of the next printout;
4) the date and the hour and minute of sale;
5. the designation "FISCAL PARAGON";
6. the name of the goods or services enabling them to be identified unambiguable;
(7) the unit price of the goods or services;
8) the quantity and total value of the sales of the goods or services concerned with the letter sign assigned the tax rate;
9) the value of discounts or markings, if any;
10) the value of gross sales and the amount of tax according to individual tax rates after taking into account discounts or markups;
11) the value of sales exempt from tax;
12) the total amount of the tax;
(13) the total gross sales amount;
14) the indication of the currency in which the sale is recorded, at least with the total gross sales volume;
15) sequence number of the fiscal receipt;
16) cash register number and identification of the cashier-at more than one cash position;
17) tax identification number of the buyer (NIP of the buyer)-at the request of the buyer;
18) the fiscal logo and the number of the unique cash register.
2. The fiscal paragon must be legible and allow the purchaser to check the regularity of the transaction made. The fiscal receipt may contain in the place specified for the name referred to in paragraph 1. 1 point 6, also a description of the goods or services constituting a development of that name.
3. The information contained on the fiscal receipt shall be in the order referred to in the paragraph. 1, with the exception of date and time and minute of sale, and the fiscal logo and the number of the unique cash register must be placed centrally in the last line of the fiscal receipt.
§ 9. 1. The fiscal receipt printed by the special use cash register used to keep records in the provision of passenger transport services and their cabin baggage shall include at least:
1. the name or name of the taxable person and the address of his/her residence or establishment;
2) the taxpayer's tax identification number (NIP);
3) number of the next printout;
4) the registration number and the side number of the taxi;
5) the date of execution of the service, with an indication in the hours and minutes of the start and end of the course;
6. the designation "FISCAL RECEIPT";
7) the length of the road travelled during the course;
8) the unit tariff levies used for the valuation of the course including the fee for the pulse;
9) the number of pulses and the value of the service relating to individual tariffs;
10) the value of the different tariff charges;
11) the value of discounts or markups, if any;
12) the value of gross sales and the amount of tax according to individual tax rates after taking into account discounts or markups;
13) the value of sales exempt from tax;
14) the total amount of the tax;
15) the total gross sales amount;
16) the indication of the currency in which the sale is recorded, at least with the total gross sales amount;
17) sequence number of the fiscal receipt;
18) tax identification number of the buyer (NIP of the buyer)-at the request of the buyer;
19) the fiscal logo and the number of the unique cash register.
2. In the case of a cash register also equipped with a function connected with the application of the contract prices individually negotiated, referred to in § 7 paragraph. 2, the fiscal receipt, in addition to the data referred to in paragraph. 1, related to the valuation of the course according to the indications of a taxometer, also includes:
(1) the price agreed to be paid and the amount of the tax to be entered in the cash register of the cash register;
2) the name or the name or short name of the purchaser of the service and its address;
3) the place of the beginning and the end of the course, except that where the course ended in the place of its start, the name of the main localities covered by the course of the course should be given.
3. The data referred to in paragraph. 2 points 2 and 3, may be on the original and a copy of the fiscal receipt manually entered in the relevant places marked on this fiscal receipt, and the fact of the delivery of the fiscal receipt to the purchaser of the service should be confirmed by him with a legible signature on a copy of the fiscal receipt.
4. The provisions of the paragraph. 2 (2) and (3) and (3) 3 do not apply to taxpayers who use the cash register with electronic copies.
§ 10. The fiscal receipt printed by the special use cash register used to keep records in the provision of passenger transport services shall include at least:
1) the name or the name of the taxable person, the address of the point of sale, and for sale conducted in non-permanent places-the address of the taxable person's registered office or place of residence;
2) the taxpayer's tax identification number (NIP);
3) number of the next printout;
4) the date and the hour and minute of sale;
5. the designation "FISCAL PARAGON";
6. "BILET" or "ADDITIONAL FEE";
7) kind of ticket;
8) the title of relief in the case of a relief ticket;
(9) the course number;
10) the name of the starting and ending stop or the validity period, or the validity period of the ticket;
(11) the unit price of the service;
12) the value of the relief in the case of a relief ticket;
13) the number and summary value of the sale of the given service, with the letter sign of the assigned tax rate;
14) the value of discounts or markings, if any;
15) the gross sales value and the amount of tax according to individual tax rates, after taking into account discounts or markups;
16) the value of sales exempt from tax;
17) the total amount of the tax;
18) the total gross sales amount;
19) the indication of the currency in which the sale is recorded, at least with the total gross sales volume;
20) another number of the fiscal receipt;
21) the name and surname of the ticket holder in the case of tickets for periodic tickets;
22) the fiscal logo and the number of the unique cash register.
§ 11. 1. The Daily Fiscal Report shall contain at least:
1) the name or the name of the taxable person, the address of the point of sale, and for sale conducted in non-permanent places-the address of the taxable person's registered office or place of residence;
2) the taxpayer's tax identification number (NIP);
3) number of the next printout;
4) the date and time of execution of the fiscal report of the daily;
5) the designation placed centrally "DAILY FISCAL REPORT";
6) the indication of the date and time of the start and end of the sales covered by the daily fiscal report;
7) another number of the fiscal report of the day;
8. the letter "A" to "G" together with the VAT rates assigned, the letter "A" being assigned the basic rate of the tax, the letters "B" to "G" shall be assigned the remaining VAT rates and exemption;
9) separately for receipts and sales value invoices without tax (net) according to individual tax rates, the value of sales exempt from tax, the amount of tax according to individual rates;
10) the total amount of the tax;
11. the total gross sales value;
12) the number of operational memory breakings made since the last daily fiscal report and the subsequent numbers of the operational memory breakers, the dates and time of their execution and each time a zero number is marked with the letter 'Z'. external zeroing or "W"-internal zeroing and symbol "*" when recording sales between the execution of the previous daily fiscal report or an emergency reset of operational memory and the execution of the described reset;
13) the designation "PERFORMED CHANGES IN THE COMMODITY BASE" and the total number of changes for the base involving the addition of the goods, the removal of the goods and the change assigned to the commodity tax rate;
14) the total number of fiscal receipts cancelled;
15) the value of the fiscal receipts cancelled;
16) the total number of fiscal receipts;
17) the total number of invoices;
18) the total number of items summed up from point 5 to point 17;
(19) a description of "STANDARD CURRENCY" and a symbol of the currency of registration;
20) for the kas with electronic record of copies of the printout of the sum of the cumulative value of the report on the report of the value of the amounts of tax at the rates, taking into account the zeroing of those amounts and the calculation again after the change of the standard currency and the total, increasing value of the gross sales;
21) for the kas with the function of the clearing of the prescriptions refunded the indication "QUANTITY of the WYCEN" and the number of valuation made since the last fiscal report of the daily;
22) for the kas with the function of the clearing of the prescriptions refunded the indication "FEE" and the total gross amount of the recorded sale less the discounts and refunds;
23) the number of the cash register, where there is more than one cash position;
(24) the identification of the cashier;
25) for the kas with an electronic record copy of the printout placed centrally the control number designated on the basis of the content of the text of the fiscal report of the daily;
26) placed centrally with the fiscal logo and a unique number;
27) for the kas with an electronic record copy of the printout placed centrally the cryptographic abbreviation, referred to in the provisions issued on the basis of art. 111 (1) 9 of the Act.
2. The information contained in the daily fiscal report shall be in the order referred to in the paragraph. 1, except for information on the date and time of execution of the daily fiscal report.
§ 12. 1. The amounts shown on the receipt and in the daily fiscal report shall be rounded to the nearest grosz, with the tip of less than 0,5 penny being measured, and the end of 0,5 grosz and higher shall be rounded to 1 grosz.
2. For the determination of abbreviations of currency names, abbreviations of currency names used by the National Bank of Poland are used.
§ 13. 1. The commenction of keeping records by the taxpayer shall be preceded by:
1) submitting a notice to the competent Governor of the tax office that he will be kept by him using the register, the specimen of which constitutes Annex no. 1 to the regulation-to deduct or refund the amount spent on the purchase the cash register; the notification shall include information on the number of funds (s) and (address) of their use
2) making a fiscal cash register.
2. In the case of a taxpayer who intends to use one cash register to keep records, the notification referred to in the paragraph shall be provided. 1 point 1 may be made on the notification form by a register of data relating to the register, a specimen of which is set out in Annex 2 to the Regulation.
3. The payment is made by the cashier of the cash register by a single and unique activation of the fiscal mode of the cash register with the simultaneous inscription of the tax identification number of the taxpayer (NIP) to the fiscal memory.
4. Firotting is confirmed by the execution of the daily fiscal report. The printout of the fiscal report is attached to the register book.
5. Within 7 days from the date of fiscal tax the taxpayer shall submit to the competent Head of the tax office the declaration of the cash register data, in order to receive the registration number.
6. Model of the notification referred to in paragraph 5, Annex No 2 to the Regulation.
§ 14. 1. Cash-of-money subatters:
1) verify the correctness of the checkout work, with particular reference to the correct programming of the names of goods and services, the value of the tax rates, the standard currency together with its symbol and value of the counter, the indication of the date and time, and the proper attachment of the names of the goods to the rates of tax;
2. They shall immediately notify the main service operator or the operator of the cash service to any irregularity in the operation of the cash register;
3. make available the cash to check the integrity of the cash register and the regularity of its work at any request of the competent authorities;
4) report the cash to the mandatory technical review to the operator of the principal service or the operator of the cash register service, within the time limits specified in § 33;
5) apply in the book of cash and in a permanent manner the register number of the cash register, which for the money and book of the register is identical and cannot be attributed to other devices;
6) store the book of cash, as well as the programs referred to in the provisions issued on the basis of art. 111 (1) In the case of a stationary cash register, the funds shall be kept at the place of use of the cash register and shall be kept available for the competent authorities;
7) make the entries provided for execution by the taxpayer in the book of cash, as well as make it possible to make entries to the operator of the principal service or to the operator of the cash register service;
8) notify immediately the chief of the tax office of the loss of the book of money;
9) apply immediately to the operator of the lead service to issue a duplicate of the book of cash in the event of loss of the book.
2. The cash register holder shall only use the service operated by the principal service provider or the operator of the cash register service.
3. The change of the operator's service provider, which is not attributable to the breach of the conditions of his conduct, may be made, at the request of the taxable person, with the consent of the operator of the principal service, with the fact that he cannot refuse consent to the change of the operator of the cash register, where the price terms and conditions of the benefit are more favourable to the taxable person. The taxable person shall notify the competent Governor of the tax office of the change made within 7 days from the date of its implementation.
4. In the event of the occurrence of circumstances giving effect to the change of the liable for the taxpayer of the tax office, the taxpayer within 7 days from the day of the occurrence of these circumstances shall submit to the competent Head of the tax office a request for registration in the office of the treasury office of the register, under the original register number of the register, in accordance with the model set out in Annex 2 to the Regulation. The taxpayer shall be accompanied by an indication of the current tax office's competent primate.
5. The subject within 7 days from the date of change of the place of use of the register shall inform the competent warden of the tax office by submitting an update declaration of the cash register, the model of which is given in Annex 2 to the Regulation.
6. If you change the place of use of the register, the taxpayer ensures that you make a change to the checkout book in terms of determining where to use the cash register and ensures that you change the data stored in the cash register of the address of the point of sale in which after The change in the cash register will be used.
7. Changing the place of use of the cash register does not require reading the contents of the cash register.
8. The travelers using the cash register with the electronic record of the copy in addition:
1) conduct ongoing control of the correct and timely transmission of data for archiving;
2. use the archiving devices and computer data media specified in the book of the cash register by the national producer or the entity making intra-Community acquisitions or imports of the kas;
3. apply an authorized by a national producer or an entity carrying out an intra-Community acquisition or import of the kas of the archives programme, consistent with the card of the cash register referred to in the provisions issued on the basis of art. 111 (1) 9 of the Act.
§ 15. 1. In the case of termination by the labour cash in fiscal mode, the taxpayer shall:
1) execute the daily fiscal report and the fiscal report (monthly);
2) submit within 7 days from the date of termination of the cashier's work in fiscal mode the application to the Head of the Tax Office to make a reading of the fiscal memory of the cash register, the model of which is given in Annex 3 to the Regulation;
3) submit an application for the checkout of the cash register from the records kept by the Head of the Tax Office;
4) he/she/she/she/she/she/she/she/she/she/she/she/she/she/she/she/she/she/she/she/she/she/s
2. The reading referred to in paragraph. 1 point 4, should be terminated by the protocol of the operation to read the contents of the cash register of the treasury drawn up by the employee of the tax office, subject to § 27. The report is an annex to the protocol. The model of the Protocol is Annex No 4 to the Regulation.
§ 16. 1. In the event of the need to exchange the fiscal memory, the taxpayer shall carry out the activities referred to in § 15 par. 1 points 1, 2 and 4. Article 15 (1) 2 shall apply mutatis mutandis.
2. After the exchange of fiscal memory the taxpayer:
1) fiscal cash register;
2) submit the update declaration of the register with the new unique number within 7 days from the date of receipt of the register from the main service operator, to the competent Head of the Tax Office, according to the template of the update declaration Annex No 2 to the Regulation.
3. In the case referred to in paragraph. 1, the book of money shall not be exchanged.
§ 17. 1. In the case of the loss of the cash register as a result of theft the taxpayer shall immediately notify the Governor of the tax office thereof and attach the confirmation of the theft declaration issued by the law enforcement.
2. In the case of recovery of the cash lost as a result of theft of the taxpayer:
1) promptly notify the Governor of the tax office thereof, and
2. submit, before reapplying it to the keeping of records, compulsory technical review, the reapplicability of which may take place no earlier than the day following that review.
3. In the case of the resignation from the keeping of records using the recovered cash, lost as a result of theft, the taxpayer shall carry out the acts specified in § 15.
4. In the case of a loss of money as a result of force majeure 1-3 shall apply mutatis mutandis.
Chapter 3
Conditions for the organisation and operation of the register of registrants and the conditions to be met by the operators of the cash register service
§ 18. [ Organizing and running a cash register service] 1. The service of the cash register organizes and leads the operator of the main service
2. The domestic producer or entity making an intra-Community acquisition or import of the kas within 30 days from the date of receipt of the decision of the President of the Main Office of Measures confirming fulfilment by the given type of register of functions, and criteria and conditions The technical information on the organisation of the SAs (organisation chart and its distribution in the country) is provided by the Minister responsible for the financial affairs of the money.
§ 19. The service of the cash registers for the transport of passengers and their cabin baggage services may be carried out only in the localities where the legalisation points of the taxometers operate in accordance with the rules on measures.
§ 20. The main service provider may, on the basis of a written contract, request (authorize) the operator of the cash service to the operator of the cash service of the cash register. The request does not include the restricted tasks for the primary site operator.
§ 21. 1. Within 7 days from the date of the fiscal day of the cash register, the main service provider or the operator of the cash register service shall submit to the taxpayer responsible for keeping the records of the treasury of the office of the office of the tax office.
2. Model of the notification referred to in paragraph 1, Annex No 5 to the Regulation.
§ 22. 1. The documentation of the service of the cash register is carried out by the principal service provider.
2. The operator of the cash register service shall provide the main documentation to the operator of the cash register service (or a copy thereof), for the quarterly period, up to 10. the day of the month after the quarter. In the case of the transfer of the documentation relating to the service of the cash register, the operator of the cash
§ 23. 1. The service of the cash register is performed with the help of the cash registers.
2. The operator of the service shall withdraw the authorisation, if the cash service provider is in breach of the conditions of execution of the office of the kas, or by performing such service, enables the taxable person not to be truthful, unreliable records of the transactions made in application of Cash.
3. The operator of the service may withdraw the entitlement of the reserviant to the republic for reasons other than those indicated in the paragraph. 2.
4. The operator of the cash register service shall inform the operator of the main service with the events referred to in paragraph 1. 2.
5. An acknowledgement of the authority of the cashier of the cash register is an important identifier issued by the operator of the main service, hereinafter referred to as the "identifier", the model of which constitutes Annex No 6 to the Regulation.
6. The identifier issued to the service provider shall be valid for one year from the date of its issue and shall authorise the service of the type (s) of the cash register (s) indicated therein.
7. The cashier of the cash register at the time of execution of the service of the cash register shall be legitishable
8. The provisions of § 32 shall apply mutatis mutandis to the cashier of the coffers.
§ 24. 1. Ingerence in the fiscal memory in terms of reading, referred to in § 27 paragraph. 2, or the exchange of fiscal memory shall be carried out by the principal operator.
2. The cashier of the cash register shall not be able to confiscate the cash register which, at the date of its acquisition by the taxpayer, did not have a valid decision of the Minister responsible for public finances issued on the basis of the rules applicable before the date of entry into force of the Ordinance of the Minister of Finance of 28 November 2008. on the criteria and technical conditions to which the register of registers and the conditions for their application must be met (Dz. U. Nr 212, pos. 1338, of 2010 r. Nr 252, pos. 1694 and 2011 Nr 140, poz. 818) or the confirmation referred to in art. 111 (1) 6b of the Act.
§ 25. 1. The cashier of the cash register shall:
1) the entry of its identification data into the book of money;
2) chronological entries in the book of the register.
2. Information about the contents of the entries made by the cashier of the cash register determines the model of the register book, and copies of this information should be included in the documentation of the cash register service.
3. Entries in the book of the cash register must be made legibly and the entries of the executed pages of the cash register must be signed by the serviceman and stamped with his stamp.
§ 26. 1. In the case of a cash copy of the cash register, the cash register shall be made by the cashier of the cash register following the notification by the taxable person of the cash register according to the procedure laid down in the register of the cash register. The protocol should include: description of the emergency situation, the reasons, indicating whether they were related to the construction of the cash register or the activities of the taxpayer.
2. In the case of the disclosure by the serviceman of the causes of the accident related to the construction of the cash register, the protocol referred to in the paragraph. 1, the cash register service provider shall send to the operator the main service, in order to supplement it with an opinion on the causes of the occurrence of the event and of the reported number of such events in the given type of cash register.
3. The completed protocol referred to in paragraph 1. 2, the principal service provider shall immediately send to the taxpayer the treasury of the tax office and to the President of the Chief Measures Office.
§ 27. 1. Where the cash register is carried out by the cashier of the cash register referred to in Paragraph 15 (1) of the first subparagraph, 1 point 4, finds that there is no way to read the contents of the cash register, it shall send the money immediately to the operator of the principal service for the purpose of reading.
2. In the case referred to in paragraph. 1, the main service operator shall read the contents of the cash register referred to in § 15 (1) (a). 1 point 4, and draw up a protocol from the activity of reading the contents of the cash register. Where the principal operator finds that there is no possibility to read the contents of the cash register, the minutes shall determine the reasons for that circumstance.
3. The protocol referred to in paragraph 1. 2, draw up and sign the operator of the main service. The minutes shall be made legibly and shall bear the signature of the authorized employee and the stamp of the operator of the principal service.
4. The original of the protocol referred to in paragraph 2, shall be sent within 7 days from the day of its preparation to the taxpayer's competent tax office taxable person, and a copy of the protocol to the taxpayer.
5. In the case referred to in paragraph. The second sentence, a copy of the minutes shall be sent to the President of the Main Office of Measures.
§ 28. The principal, at the request of the taxpayer, shall issue a duplicate of the book of the register. The duplicate shall bear the words "DUPLIKAT" on the cover page and all entries made so far, in particular the data on mandatory technical reviews.
§ 29. 1. The cessation of the operation of the service of the cash register by the principal service provider, irrespective of the cause, may be made after prior transfer of the service to the transferee to the acquirer of the cash register. The transfer shall be made by means of a written agreement.
2. The transferor of the funds service shall send a copy of the contract referred to in paragraph. 1, to the competent authority of the tax office and to the Minister responsible for public finance, within 7 days from the day of its conclusion.
§ 30. 1. The operator of the main service carries out a list of the cash registers, who are authorized to perform the service of the type (s) of the type (s).
2. The list referred to in paragraph. 1, is updated and transmitted on an ongoing basis with information on the extent of the changes, within 7 days from the date of the change, to the competent authority of the lead service provider of the tax office.
§ 31. 1. The service of the cash register must be taken not later than within 48 hours from the time of the declaration of the failure of the cash by the taxpayer, unless other arrangements have been made with the taxpayer.
2. The cashier of the cash register shall, at the request of the taxpayer of the tax office, promptly and free of charge explanations concerning the manner in which the money is to be used or shall be carried out in the service of that register.
3. The operator of the main service and the operator of the cash register service shall cooperate with the staff members appointed by the Head of the Office to the staff of that office, in so far as they are applied by the national producer or the intra-Community operator. the acquisition or import of cash register procedures, in particular in order to check the regularity of the work of the register.
4. The cashier of the cash register shall perform, on the basis of the declaration made by the taxpayer, a mandatory technical review of the cash register within 5 days from the date of notification.
§ 32. The service of the cash registers used for the taxable person's records may not be carried out or executed by him or by a person employed by a taxable person on the basis of a relationship of work, contract, work, agency or similar contracts No
Chapter 4
Time-limits and scope of mandatory technical inspection of the cash registers
§ 33. [ Deadlines for technical reviews of the kas] 1. The compulsory technical review shall be carried out at least every two years, subject to the provisions of paragraph 1. 2 and § 17 (1) 2 point 2.
2. In the case of a special application cash register for the provision of records for the provision of passenger transport services and their cabin baggage, the mandatory review shall be carried out at least on the dates required for the following legalization set out in separate regulations of the legal metrological control for a taxometer used to cooperate with a cash register by a taxpayer, however, not less than every 25 months.
3. For the purposes of applying the paragraph. 1 and 2 the deadline for the first mandatory technical review shall be calculated from the date of the fiscal cash register.
4. The term referred to in paragraph 1 and 2 shall be counted in accordance with the provisions of Article 1. 12 § 3-5 of the Act of 29 August 1997. -Tax Ordinance.
§ 34. 1. The mandatory technical review of the cash register shall include:
1) the state of the seal on the cash register, and in the case of the cash registers without the application program (fiscal printers)-also the state of the seal on the fiscal module of the cash register, and the compliance of them with the record in the book of cash and documentation related to the executed service of the cash register;
2) the state of the cash register;
3) readability of fiscal documents printed by the cash register;
4) the checkout program and the archiving program, its version as to compliance with the records in the book of cash and documentation related to the executed register service;
5) the correctness of the operation of the cash register, in particular as regards the issue of fiscal documents;
6) correctness of the client's display operation;
7) the state of the fiscal memory and the fiscal module of the cash register as to the compliance with the documentation related to the service of the cashier;
8) the technical condition of the batteries or the internal battery power of the cash register.
2. The mandatory technical review of the cash register also includes:
1) the entry of his result to the book of money;
2) to include in the book of the register recommendations the checkpoints and a copy of the document confirming the execution of the technical review, in particular the copy of the invoice
Chapter 5
Transitional provisions and final provision
§ 35. [ Application of the kas-transitional provision] Taxable persons who have been acquired during the period of validity:
1) the decision of the Minister responsible for public finances issued on the basis of the regulations in force before the date of entry into force of the Regulation of the Minister of Finance dated 28 November 2008. on the criteria and technical conditions to which the register registers and the conditions for their use must be met,
2) the confirmation referred to in art. 111 (1) 6b of the Act, issued after 1 September 2011.
-they may continue to apply them to keep records after the expiry of that period, provided that the cash registers ensure the correctness of the taxable person's accounts.
§ 36. Taxpayers of the cash register referred to in § 35 and art. 9 ust. 2 of the Act of 18 March 2011. amending the Act on Tax on Goods and Services and the Act-Law on Measure (Dz. U. No 64, pos. 332) which do not have the technical capacity to meet the requirements set out in Chapter 2, shall apply those provisions accordingly.
§ 37. Until 30 September 2013 taxable persons may keep records and ensure that the conditions for the use of the kas have been fulfilled in accordance with the provisions laid down in Article 4 (1). 111 (1) 9 of the Act in force at 31 March 2013.
§ 38. 1. In the case of a transfer by a taxable person to another entity of a cash register entrusted with the purpose of keeping the records or the obligation of another entity to keep records using the own coffers of that entity made before the date of entry into force of a regulation without the conclusion of a written agreement, the taxable person shall conclude the contract referred to in § 5 (1). 3, by 1 October 2013.
2. Paragraph Recipe 1 shall apply mutatis mutandis to the taxpayers referred to in § 37 who, during the period from 1 April 2013. by 30 September 2013, they have transferred the money entrusted with the purpose of keeping the records or obliged another entity to keep records by using the register of their own funds, without concluding the contract in writing.
§ 39. In the case of an order (authorisation) of the execution of the service of the kas made before the date of entry into force of the regulation without conclusion of the contract in written form, the entity making the order (authorization) shall conclude the contract referred to in § 20 by day 30 September 2013
§ 40. The identifiers issued before the date of entry into force of the Regulation shall be valid for one year from the date of their issue, but not later than 31 December 2013.
§ 41. Transfer of the site to the main site of the documentation related to the site to be performed for the first quarter of 2013 by the entities operating the website. may take place within the time limit provided for the submission of the dossier for the second quarter of 2013.
§ 42. This Regulation shall enter into force on 1 April 2013. 5)
Minister of Finance: wz. J. Cichoń
|
|
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) Amendments to the text of the single law have been announced in the Dz. U. 2012 r. items 1342, 1448, 1529 and 1530 and from 2013. items 35.
3) Amendments to the text of the single law have been announced in the Dz. U. of 2010 Nr 239, poz. 1593, 2011 r. Nr 85, pos. 459, No. 106, pos. 622, Nr 112, poz. 654, Nr 120, poz. 690, Nr 131, poz. 764, No. 132, pos. 766, No. 153, pos. 902, Nr 163, pos. 981, Nr 171, pos. 1016, Nr 199, pos. 1175, Nr 204, pos. 1195 and No. 232, pos. 1378 and from 2012 items 855, 1166, 1407, 1445, and 1529.
4) Amendments to the text of the single law have been announced in the Dz. U. 2012 r. items 848, 1101, 1342 and 1529 and from 2013 items 35.
5) This Regulation as regards its regulation was preceded by the Regulation of the Minister of Finance dated 28 November 2008. on the criteria and technical conditions to which the register of registers and the conditions for their application must be met (Dz. U. Nr 212, pos. 1338, of 2010 r. Nr 252, pos. 1694 and 2011 Nr 140, poz. 818), which is repealed with effect from the date of entry into force of this Regulation in accordance with art. 9 ust. 7 of the Act of 18 March 2011. amending the Act on Tax on Goods and Services and the Act-Law on Measure (Dz. U. No 64, pos. 332).
Annex 1. [ MODEL-NOTICE]
Annexes to the Regulation of the Minister of Finance
of 14 March 2013 (pos. (363)
Annex No 1
MODEL- COMMUNICATION
Annex 2. [ MODEL-TAXPAYER ' S GLOBAL/UPDATE-RELATED DATA]
Annex No 2
MODEL -REGISTER/UPDATE BY TAXPAYER OF THE MONEY
Annex 3. [ MODEL-REQUEST FOR READING OF THE CASH REGISTER ' S FISCAL MEMORY]
Annex No 3
MODEL- REQUEST FOR READING OF THE CASH REGISTER
Annex 4. [ MODEL-PROTOCOL FOR READING THE CONTENTS OF THE CASH REGISTER ' S FISCAL MEMORY]
Annex No 4
MODEL- PROTOCOL FROM A TASK TO READ THE CONTENTS OF A REGISTER OF CASH REGISTERS
Annex 5. [ MODEL-GLOBAL/UPDATE BY THE OPERATOR OF THE CASH REGISTER SERVICE PROVIDER OR THE MASTER OF THE DATA RELATING TO THE REGISTER]
Annex No 5
MODEL- REPORT/UPDATE BY THE CASH REGISTER OPERATOR OR THE MASTER OF THE DATA RELATING TO THE CASH REGISTER
Annex 6. [ KAS SERVICE ID PATTERN]
Annex No 6
CASH REGISTER ID PATTERN
Awers
Reverse
Changes in the format, the distribution of records and the security of the document applied are allowed.
