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FREQUENTLY ASKED QUESTIONS

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We will be happy to answer any questions within our specialisation and regarding our offer of fiscal devices.

In case of having to replace devices for online versions, do you take into account the scope of services provided in the business activity or ones actually performed?

In principle, the main scope of operations should be taken into account.

Does the tax payer purchasing an ONLINE register today, but who does not have to use it, needs to have it connected to the Internet (apart from taxation)?

Yes, the register needs to be connected to the Internet. This stems from the act of law. Free use of online registers does not release the tax payer of the duty to transfer data to CRK.

 

Does the device, due to a schedule, needs to be turned on 24 hours?

No. The device needs to be turned on in the commercial or service facility's office hours.

 

 

What should I do with the register in my possession now which still is fit for use?

If the tax payer does not belong to neither of the groups mentioned in the act of law and which need to, obligatorily, implement online registers, one can continue to use this register. Please note that in case of a register with a paper copy of receipts, upon filling the fiscal memory, the tax payer shall have to purchase a register with electronic copies or an online one.

Can registers without the ONLINE function be used as spare ones?

If the tax payer, under provisions of law, is bound to use ONLINE registers, his spare register needs also to be an ONLINE one. Should the tax payer not be subject to using ONLINE registers, one can use it as a spare one - a register with an electronic copy of receipts.

Up to what date can I use my registers with a paper copy of receipts?

If the tax payer is not subject to the statutory obligation to exchange the hitherto used register for an ONLINE one, one can use it to fill in the fiscal memory. Please note that the act of law does not specify a prohibition of replacing fiscal memories in registers with paper copies. This means that following filling in of the fiscal memory in a register, the tax payer shall have to purchase an ONLINE register or a register with an electronic copy (provided purchasing the second one shall take place before 31 December 2022).

Up to what date can I use my registers with an electronic copy of receipts?

There is no limitation here (provided the tax payer is not subject to statutory duty of replacing hitherto register for an ONLINE one). However, one should remember that as of 1 January 2023 it will not be possible to manufacture registers with electronic copies of receipts (statutory limitations). As of the date specified above, only ONLINE register can be sold on the local market.

Will it be possible to still use registers with electronic copies after 2022?

Yes. Provided it was purchased before 1 January 2023.

Do all tax payers need to have online register as of 1 January 2023?

No, a tax payer can hence use old type cash registers until they are fully used or replacing the fiscal memory in case of registers with paper copies of receipts. The VAT act of law stipulated dates following which it will not be possible to purchase a register with electronic or paper copies.

The said dates are as follows:

  • for register with electronic copies' saving - 31 December 2022;
  • for register with paper copies' saving - 31 August 2019.

This means that old type registers can be sold on the market by the manufacturer only up to a certain date. These dates do not limit the possibility to use these register by tax payers. Cash registers with both electronic and paper copies shall be gradually withdrawn from the market due to a natural replacement of old devices to new ones. However, there is not obligation to exchange old types of registers as of 1 January 2023 for online registers.

An exception here shall be sectors subject to mandatory replacement of registers in dates specified in the act of law, under art. 145b of the VAT act, i.e. sale of fuels, vehicle repair services, catering services, coal sale, hairdressing services.

What is the form of transfer of mandatory technical inspections of registers?

Under the VAT act of law, entities conducting a service of cash registers with electronic and paper copies are bound to submit, to a tax payer proper head of the fiscal office, lists of mandatory technical inspections of such registers up to the 15th day of the month following the month in which an inspection was made. Provisions specify at least a list of words, however the form has not be specified in which they should be transferred, which means the form is free. This list should contain: full name or name and tax identification number of an entity running the service, and the tax payer, register number, and cash register's unique number, as well as the date of making the inspection.

Does the tax payer need to programme all tax rates from A to E, specified in the act of law, or only the ones used to register the sale of goods or services?

Under § 6 sec. 1 item 5 of the cash register ordinance: "Tax payers keeping a record allocate letters from "A" to "G" to tax rates or tax exemption allocated to names of goods and services, in the following manner:

  • letter "A" - basic tax rate of 22% or 23%,
  • letter "B" - lowered tax rate of 7% or 8%,
  • letter "C" - lowered tax rate of 5%,
  • letter "D" - lowered tax rate of 0%,
  • Letter "E" - tax exemption,
  • letters "F" and "G" - other tax rates allocated, including value 0% (technical zero) in case of tax-imposed sale referred to in art. 119 sec. 1 or art. 120 sec. 4 of the act"

The tax payer programmes, in the manner specified in the provisions of law, tax rates used to register sale of goods or services.

Can the tax payer apply to registers installed as of 1 May 2019 "A"-"G" letter signs or tax exemption allocated to names of goods and services, which was required up to 30 April 2019?

Hitherto "A"-"G" letter markings allocated to tax rates or tax exemption allocated to names of goods and services can be kept by tax payers up to 3 months as of entering of the new cash register ordinance into effect, i.e. up to the end of July 2019.

This provision shall not be applied to registers that were used by the tax payer prior to entering of the ordinance into effect, i.e. registers installed as of 1 May 2019 to which one shall apply requirements under §6 sec. 1 item 5 of the ordinance.

We are a chain of confectioneries - bakeries where we sell mainly confectioneries, bakeries: until when do we have to replace hitherto used registers (part of registers with electronic and part with paper copies)?

If the tax payer is not in the group of entities bound to replace cash registers - sensitive data (art. 145b sec. 1 of the VAT act), one does not have to replace them. Registers can still be used to register sale.

 

Are there any financial sanctions for tax payers who failed to inform the entity running the main service about service change?

Under currently binding provisions of law, there are no financial sanctions for tax payers who fail to satisfy the duty referred to in §9 sec. 3 of the cash registers' ordinance and regarding informing of the entity running the main service about making a change to an entity running a service. At the same time, one should note that the tax payer is responsible for reporting a register to a mandatory technical inspection with a relevant entity keeping the service of registers and for having it technically inspected in valid dates (art. 111 sec. 6ka of the VAT act).

What document should be enclosed to the register's book to confirm execution of the technical inspection?

Under §55 sec. 2 item 3 of the cash register's act, the mandatory technical inspection covers i.e. adding post-inspection recommendations to the register's ledger, and copies of a document confirming making of the technical inspection, in particular printing a report from the register to confirm an inspection was made. A document confirming the making of technical inspection under provisions of law shall be, in particular, a register report. If the register does not have such a functionality, such confirmation is possible in another manner.

On what grounds the main service can replace the fiscal memory in a register?

Exchange of fiscal memory in the cash register is made at the tax payer's request. In case of having to replace fiscal memory, when it is full or damaged, replacement is made only by an entity running the main service. Note: the act of law introduced a ban to replace fiscal memory in registers with a paper copy should with memory be full.