[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"advice-en-cash-register-online-relief-700":3},{"slug":4,"title":5,"excerpt":6,"body":7,"datePublished":8,"dateModified":8},"cash-register-online-relief-700","PLN 700 online cash register relief — conditions and settlement","Who recovers up to PLN 700 for an online cash register, how 90% of the net price is calculated, how to settle it in JPK or by request under VAT exemption.","\u003Cp>An entrepreneur who starts recording sales on an online cash register can recover 90% of its net price, up to a maximum of PLN 700 per device. An active VAT payer deducts this amount in the JPK_V7 file, and a company exempt from VAT receives a refund to its account after filing a request with the tax office. The relief has conditions, however — both at purchase and during the three years after the start of the records.\u003C\u002Fp>\u003Ch2>Legal basis and amount of the relief\u003C\u002Fh2>\u003Cp>The relief is provided for in Article 111(4) of the VAT Act. The amount that can be recovered is 90% of the net price of the cash register, with an upper limit of PLN 700. The limit applies to each cash register separately, so a company with several workstations can use the relief multiple times.\u003C\u002Fp>\u003Ctable>\u003Cthead>\u003Ctr>\u003Cth>Net price of the cash register\u003C\u002Fth>\u003Cth>90% of the price\u003C\u002Fth>\u003Cth>Relief to recover\u003C\u002Fth>\u003C\u002Ftr>\u003C\u002Fthead>\u003Ctbody>\u003Ctr>\u003Ctd>PLN 650\u003C\u002Ftd>\u003Ctd>PLN 585\u003C\u002Ftd>\u003Ctd>PLN 585\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>PLN 777.78\u003C\u002Ftd>\u003Ctd>PLN 700\u003C\u002Ftd>\u003Ctd>PLN 700\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>PLN 1,400\u003C\u002Ftd>\u003Ctd>PLN 1,260\u003C\u002Ftd>\u003Ctd>PLN 700\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>3 × PLN 1,100 (three workstations)\u003C\u002Ftd>\u003Ctd>3 × PLN 990\u003C\u002Ftd>\u003Ctd>3 × PLN 700 = PLN 2,100\u003C\u002Ftd>\u003C\u002Ftr>\u003C\u002Ftbody>\u003C\u002Ftable>\u003Cp>From the table follows a practical tip: above a price of about PLN 778 net, every additional zloty is already fully borne by the entrepreneur. A more expensive cash register may make sense for its features, but it does not increase the relief.\u003C\u002Fp>\u003Ch2>Who is entitled to the relief\u003C\u002Fh2>\u003Cp>The Act lists two groups of taxpayers:\u003C\u002Fp>\u003Cul>\u003Cli>those for whom the \u003Cstrong>obligation\u003C\u002Fstrong> to keep records on a cash register arose and who started it within the applicable deadlines,\u003C\u002Fli>\u003Cli>those who \u003Cstrong>had no obligation\u003C\u002Fstrong> but voluntarily started recording and have not used cash registers before.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>In both cases, cash registers meeting the requirements of Article 111(6a) of the VAT Act are meant, i.e. devices sending data to the Central Cash Register Repository. In addition, the cash register must be purchased no later than 6 months from the day of starting the records. The relief is available both to active VAT payers and to companies using the turnover-based exemption or performing only exempt activities — only the way of recovering it differs.\u003C\u002Fp>\u003Cp>Whether a cash register is needed at all depends on the type of sales and the turnover with private persons — we describe this in the article on \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwho-needs-a-cash-register\">who must have a cash register\u003C\u002Fa>.\u003C\u002Fp>\u003Ch2>Documents without which there will be no relief\u003C\u002Fh2>\u003Cp>Before the entrepreneur applies for the deduction or refund, they should collect:\u003C\u002Fp>\u003Cul>\u003Cli>the invoice documenting the purchase of the cash register,\u003C\u002Fli>\u003Cli>proof of payment of the full amount — the relief is not due if part of the price remains unpaid (e.g. in instalment purchases, until the final instalment is paid),\u003C\u002Fli>\u003Cli>confirmation of fiscalisation and start of records (date of the first daily report).\u003C\u002Fli>\u003C\u002Ful>\u003Ch2>Settlement: active VAT payer\u003C\u002Fh2>\u003Cp>An active VAT payer reports the relief in the JPK_V7 file (monthly or quarterly) for the period in which they started recording on the cash register or in subsequent periods. Three scenarios are possible:\u003C\u002Fp>\u003Col>\u003Cli>\u003Cstrong>Output tax higher than the relief\u003C\u002Fstrong> — the relief simply reduces the VAT to be paid.\u003C\u002Fli>\u003Cli>\u003Cstrong>Relief higher than the output tax\u003C\u002Fstrong> — the surplus can be received as a refund to the bank account.\u003C\u002Fli>\u003Cli>\u003Cstrong>Carry-forward\u003C\u002Fstrong> — instead of a refund, the difference can be deducted in subsequent settlement periods.\u003C\u002Fli>\u003C\u002Fol>\u003Ch3>Example\u003C\u002Fh3>\u003Cp>In May 2026 Mr Tomasz opens a café and is an active VAT payer settling monthly. He buys two online cash registers at PLN 1,200 net each and starts the records on 2 June. The relief is 2 × PLN 700 = PLN 1,400. In June the output VAT after deducting input tax is PLN 900. In the JPK_V7 for June, Mr Tomasz reduces the tax to zero, and the remaining PLN 500 can be received as a refund to the account or deducted in July.\u003C\u002Fp>\u003Ch2>Settlement: company exempt from VAT\u003C\u002Fh2>\u003Cp>An entrepreneur exempt from VAT does not file JPK_V7 and therefore applies for the money by request to the head of the tax office. The request can be filed only from the beginning of the month following the one in which the records started. The office has 25 days from the day of filing the request to transfer the funds. If the request raises no doubts, the refund is made without issuing a decision; in case of irregularities the head issues a decision specifying the correct amount or refusing the refund.\u003C\u002Fp>\u003Cp>The request contains the company's data, NIP and bank account number, with the invoice copy, proof of payment and copy of the monthly fiscal report confirming the keeping of records attached. The current templates and instructions are published by the \u003Ca href=\"https:\u002F\u002Fwww.podatki.gov.pl\" target=\"_blank\" rel=\"noopener noreferrer\">podatki.gov.pl portal\u003C\u002Fa>.\u003C\u002Fp>\u003Ch2>Three years under watch — when the relief has to be returned\u003C\u002Fh2>\u003Cp>Article 111(6) of the VAT Act imposes the duty to return the deducted or received amount if, within 3 years of the start of the records:\u003C\u002Fp>\u003Cul>\u003Cli>the entrepreneur ends their business,\u003C\u002Fli>\u003Cli>fails to submit the cash register to the mandatory technical inspection on time,\u003C\u002Fli>\u003Cli>another situation indicated in the executive regulations occurs.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>Most often the problem arises on closing the business after a year or two — on liquidation of the activity, the relief must then be returned. Suspension of the activity is not an end, but it is worth monitoring the deadlines for inspections, which run regardless of whether the cash register is used intensively.\u003C\u002Fp>\u003Ch2>Most common mistakes\u003C\u002Fh2>\u003Cul>\u003Cli>buying the cash register later than 6 months after starting the records,\u003C\u002Fli>\u003Cli>applying for the relief before paying the full price,\u003C\u002Fli>\u003Cli>reporting the relief based on the gross price instead of the net price,\u003C\u002Fli>\u003Cli>filing the request by a VAT-exempt company in the same month in which the records started,\u003C\u002Fli>\u003Cli>closing the business before 3 years without returning the relief,\u003C\u002Fli>\u003Cli>skipping the technical inspection of the cash register.\u003C\u002Fli>\u003C\u002Ful>\u003Ch2>How Good Balance can help\u003C\u002Fh2>\u003Cp>We monitor the deadlines and conditions of the relief: we check the purchase documents, report the deduction in JPK_V7 or prepare the request for a refund for VAT-exempt companies. As part of \u003Ca href=\"\u002Fen\u002Fservices\u002Faccounting\u002Fsimplified-accounting\">simplified accounting\u003C\u002Fa>, we also monitor the three-year period in which the relief may be subject to return. The general rules of the tax are described in the article on \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwhat-is-vat-in-poland\">VAT in Poland\u003C\u002Fa>.\u003C\u002Fp>","2026-10-09"]