As the cash register does not allow the correction of data stored in the fiscal memory (after the receipt is printed), the correction of incorrect entries should be made using other accounting devices.
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How does Poland deal with correcting mistakes at the cash registers?
Public
Poland
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
520
Content accuracy validation date:
27.04.2021
Content accuracy validation time:
10:06h
If the taxpayer incorrectly records the sale at the cash register, it is no longer possible to correct the mistake in the device itself. In the event of issuing a receipt and charging VAT, even though the transaction was exempt from VAT, the seller is not obliged to pay the tax. As the cash register does not allow the correction of data stored in the fiscal memory (i.e. after printing the receipt), the correction of incorrect entries should be made using other accounting devices. Further, the seller is obliged to keep a register of corrections, which shows the amount of sales correction and the tax due and an indication of the reason for the correction. In this case, the so-called register of corrections, from which the amount of the correction of sales and output tax must be precisely shown. Such records do not have a specific formula, but they should contain at least the data necessary to determine the reasons for the correction, and the entries therein allow to determine the correct amount of turnover and tax due.
The cash register, and in particular the fiscal memory of the cash register, have been constructed in a way that prevents any interference by the taxpayer (including entities performing the technical service of the cash registers), which means that the data once entered into the cash register (transaction completed with printing a receipt) are no longer subject to modification. Correction of a given transaction (the content of the fiscal receipt) is possible only before printing the receipt, i.e. saving the data in the fiscal memory. However, the prohibition of interfering with the fiscal memory does not mean a prohibition of the correction of the sale transaction itself, because it is the cash documentation of the transaction that is not subject to correction, and not the sale transaction itself (in fact, only the prohibition of changing the contents of the receipt applies).
The expert points out that Art. 108 of the VAT Act, which provides for a specific sanction in VAT and orders the payment of the tax resulting from the issued invoice regardless of whether the taxpayer has made a sale does not apply to the issuance of documents recording the sale other than the invoice. In particular, this sanction does not apply to the issue of a receipt with an incorrect VAT rate. This issue has been confirmed in the doctrine and jurisprudence, including individual interpretations.
Therefore, in the case of issuing a sales document other than an invoice, in the case at hand, a fiscal receipt showing the amount of tax due, although the sale was exempt from tax on goods and services, the issuer of the receipt is not obliged to pay the amount of tax shown on the receipt.
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