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PLN 6 million for incorrect receipts, Treasury in stores
A fiscal receipt is a document that confirms the transaction. It can be issued in paper or electronic form, generated by a cash register or a fiscal printer. The seller is obliged to deliver it to the customer at the latest upon acceptance of payment, regardless of its form.
The concept of a fiscal receipt should be distinguished from a non-fiscal receipt. The latter is not a sales document and is used to learn how to use a cash register or test the device, therefore it cannot be treated as an official proof of purchase.
– In some industries, especially in the catering industry, the concept of a non-fiscal receipt is particularly common. Sometimes, a customer is issued with a confirmation of payment by payment card as the equivalent of a fiscal document. However, it is worth remembering that the card printout, although it constitutes proof of the transaction, does not have the same legal role as a formal fiscal receipt. Such confirmations are used by dishonest entrepreneurs who want to take advantage of customers who do not pay attention to such issues – says Michał Sosnowski, Business Development Director at Exorigo-Upos.
What should be included on the receipt?
The receipt is marked with a unique number, the inscription "FISCAL RECEIPT" and contains information about the product or service, its price and any promotion or surcharge. It must also include the next printout number, the date and time of its generation, the cash register number, the cashier's designation (at many cash register stations), the purchaser's tax identification number upon request, the fiscal logo and a unique number. In addition, it contains the taxpayer's data – his name and surname or business name, the address of his sales point or registered office and his tax identification number (NIP).
The device manufacturer must also ensure that each printed document meets specific requirements that include maintaining a specific order of information, with the exception of the time and minute of sale, which may appear anywhere on the receipt.
Why do we need a receipt?
The fiscal receipt provides important support in the process of returning goods and implementing the warranty. However, if it is lost or damaged, there are alternative ways to prove the purchase, such as confirmation of payment on the account, photos of receipts, witness statements, or even exchanging messages about the product. Although these methods are more complicated and time-consuming than using a physical receipt, consumers are legally entitled to receive appropriate support in the event of problems with the purchased product.
In some countries, the receipt can also be used to claim back part of the amount spent on purchases in the form of a tax refund. In the European Union, this results from the TAX FREE procedure, applicable to natural persons without permanent residence in the EU who purchase goods to be transported outside its borders. To receive a refund, the traveler must present the TAX FREE document with the attached receipt. In countries such as Poland, Spain, France, Italy, Estonia and Austria, document circulation is electronic, so the seller issues proof of purchases online.
Additionally, storing sales documents may prove useful for control purposes related to budgeting or tax settlements.
I have a receipt – what next?
So how to take care of a fiscal receipt so that it fulfills its role as a document in the future? It is important to store it properly and avoid exposure to sunlight. An increasingly popular solution is to save them in electronic form, for example by scanning, which not only helps save space in the office or at home, but also facilitates organization.
– When you no longer need a receipt, the question arises where to throw it away. They are not recyclable, so they should be placed in mixed garbage containers. It should be borne in mind that shop receipts are often printed on thermal paper containing chemical substances, which makes it impossible to process them in the waste paper recycling process – adds Michał Sosnowski.
Currently, receipts printed on blue paper and certified by FSC are also available. They are more ecological, resistant to light, water and oil, and recyclable. The FSC certificate guarantees that the paper used to produce blue receipts comes from sustainable sources, which contributes to the conservation of natural resources.
The future of traditional receipts
E-receipts are an electronic version of traditional receipts. From March 21, 2020, they can be issued by users of online cash registers, and from June 1, 2020 – by entrepreneurs using virtual cash registers in the form of software. To facilitate the solution implementation process, on September 15, 2023, the Ministry of Finance launched a platform called the Paragon HUB and the e-receipts 2.0 mobile application. They enable anonymous generation of e-receipts via a barcode in the e-receipts 2.0 mobile application. Its user can download a receipt and save it on a mobile device or in the cloud, and can also digitize paper receipts.
The use of the government HUB raises a lot of controversy among entrepreneurs. Some of them express concerns that the implementation of this system may lead to increased tax control. Additionally, there is also concern about the lack of anonymity and the effectiveness of user data protection. It is worth noting, however, that currently the use of the solution proposed by the Ministry of Finance is voluntary, and sellers can also use their own applications and similar solutions from technological companies to issue e-receipts. It is also possible to issue receipts only in paper form, especially if the seller does not have a printer compatible with the government HUB.
