Scope of Application for Individual Interpretation
On May 16, 2023, an application was received regarding an individual interpretation concerning the recording of car washing services. The application, dated May 10, 2023, was supplemented with a letter on June 27, 2023. The applicant is concerned about meeting the fiscalization obligation due to delays in the installation of cash registers at their self-service car washes. The applicant is exploring alternative suppliers, which may incur significant costs.
The applicant is a VAT payer and sells car wash services to individuals and farmers. Customers can purchase tokens and prepaid cards for the car wash from employees at the car wash or showroom. These purchases are recorded at the cash registers, and customers receive a receipt or VAT invoice. The car wash is activated using tokens, coins, or prepaid cards. If the fiscalization of washing services is not possible by August 2, 2023, the applicant seeks clarification on whether they can turn off the self-service terminals and sell non-cash washing services through stationary cash registers.
The applicant believes that according to the Ministry of Finance regulations, a cash register must be present at each payment point. If the car wash has a central payment system, the cash register is only required at the payment location. If each station has a payment option, then each station must be equipped with a cash register. The applicant argues that they can sell washing services by selling tokens and prepaid cards using a central non-cash payment system with a cash register.
The obligation to keep sales records using cash registers is outlined in Article 111, Section 1 of the Act of March 11, 2004 on tax on goods and services. Taxpayers selling to non-business individuals and flat-rate farmers are required to keep records of sales using cash registers. The obligation applies to all taxpayers selling to these specific recipients. Additionally, taxpayers keeping records using cash registers must issue fiscal receipts or invoices for each sale.
The Minister of Public Finances has the authority to exempt certain groups of taxpayers and activities from the obligation to keep records using cash registers for a limited period. The conditions for using exemptions are determined based on the public interest and the state budget’s situation. The specific exemptions and dates for keeping records using cash registers are regulated by the Minister of Public Finances.
In conclusion, the applicant’s position regarding the sale of washing services through a central non-cash payment system with a cash register is justified. The obligation to keep records using cash registers applies to taxpayers selling to non-business individuals and flat-rate farmers. However, exemptions from this obligation can be granted for specific groups of taxpayers and activities, as determined by the Minister of Public Finances.
