Dear Sir or Madam,
We would like to remind you that until May 31, 2019, all taxpayers who keep records of sales using cash registers are obliged to collect appropriate declarations from employees operating cash registers.
WHO IS COMMITTED FOR ACTION?
Taxpayers who keep records of sales by cash registers.
WHAT SHOULD BE DONE?
The abovementioned taxpayers have to obtain from employees (co-workers) a declaration on getting acquainted with the information on the record keeping rules.
This information should contain a summary of the principles on the proper keeping of records, issuing a fiscal receipt and the consequences of non-compliance with these obligations. In other words, you should provide the employee with this information and then get his declaration on getting acquainted with this information.
HOW THE DECLARATION SHOULD LOOK LIKE?
The statements should be prepared on paper in two copies – one for the taxpayer and the other for the employee – according to the template specified in the relevant provisions. The template of the declaration also includes the record keeping principles. Please find attached, to this Tax Alert, an exemplary document in Polish prepared by us for you to use.
THE TAXPAYERS WHO START KEEPING THE SALE RECORDS AT THE CASH REGISTER
The taxpayer, who starts keeping the sale records at the cash register, is obliged to acquaint the person keeping records with information about:
- record rules covering the basic principles of keeping records and issuing a fiscal receipt,
- and the consequences of not respecting them.
The record keeping principles should be presented before commencing the record.
If you are interested in the above information and its impact on your business, please contact our experts or your adviser from MDDP.