Discount for the purchase of virtual cash registers – tax explanations

• The Ministry of Finance has prepared tax clarifications regarding the rules for granting a discount for the purchase of virtual cash registers.
• Thanks to them and the examples contained therein, the implementation of the discount for the purchase of virtual cash registers will be easier.
• Taxpayers will also gain legal certainty in the field of records on the cash register for sales, for which the payment was made by mail, bank or credit unions.
• Tax explanations were issued at the request of entrepreneurs and the Ombudsman for Small and Medium Enterprises.
• The interpretation of the regulations is binding on the tax administration.

What are virtual cash registers?

A virtual cash register is a cash register in the form of an application, installed on a tablet, smartphone or laptop. Cash is therefore software, not the device on which it is installed. Virtual cash registers can be used by taxpayers operating primarily in the transport, hotel or catering industries, i.e. those indicated in the regulation on groups of taxpayers or types of activities for which it is possible to use virtual cash registers.

Source gov.pl

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