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In principle, the main scope of operations should be taken into account.
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.
No. The device needs to be turned on in the commercial or service facility's office hours.
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.
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.
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).
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.
Yes. Provided it was purchased before 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:
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.
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.
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:
The tax payer programmes, in the manner specified in the provisions of law, tax rates used to register sale of goods or services.
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.
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.
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).
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.
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.