Who should use the online cash register?

Recording turnover and tax amounts due using a cash register is an obligation that affects a growing number of businesses. The scope of transactions that must be recorded in this way is systematically expanding. So who can operate without a cash register, and who must use one?

From what turnover is a cash register necessary?

According to the general rule, if the amount of turnover from the sale of products or services to natural persons not conducting business activity and to flat-rate farmers did not exceed in the previous or current tax year PLN 20,000, the taxpayer is exempt from the obligation to record turnover and amounts of tax due using a cash register. This exemption is valid until the end of 2021.

What is important, if an entrepreneur is just starting his business in a given year,the exemption limit is calculated in proportion to the period of its execution. It is also worth mentioning that the turnover limit does not include the sale of fixed assets, legal and intangible assets, and real estate.

Cash register – who needs to have the device?

VAT regulations specify several groups of taxpayers who must record turnover and tax amounts due using a cash register regardless of turnover. They also cannot benefit from any exemptions. This applies to entrepreneurs selling, among others:

liquefied petroleum gas,

engine parts,

trailers, semi-trailers and containers,

radio, telecommunications and television equipment, with certain exclusions,

· photographic equipment, with certain exclusions,

recorded and unrecorded analog and digital data carriers,

· tobacco products (PKWiU 12.00),

alcoholic beverages with an alcohol content above 1.2%,

alcoholic beverages consisting of a mixture of beer and alcoholic beverages, where the alcohol content exceeds 0.51 TP3T,

· perfumes and toilet waters.

Also entrepreneurs providing selected services cannot benefit from exemptions from the obligation to record turnover and tax amounts due using a cash register. These services include, among others:

passenger transport by road, with certain exclusions,

· taxi transportation,

repair of motor vehicles and mopeds,

· replacing tires or wheels on mopeds and motor vehicles,

tax consultancy,

· legal services,

· catering services,

· hairdressing, beauty and cosmetology services.

Cash register – who is exempt?

The regulation on exemptions from the obligation to keep records when using cash registers also indicates that, when a cash register is not mandatory. The list of taxpayers who do not have to use it includes, among others, the following entities:

conducting notarial activities,
providing telecommunications services,
offering electronic and telecommunications services simultaneously,
providing services related to the real estate market,
providing financial and insurance services.

Cash registers are also optional for entrepreneurs conducting mail order sales, but under certain conditions. First, deliveries of sold products must be made via post or courier. Second, payment for the goods will be transferred to the entrepreneur's bank account or to their account at a credit union. Third, the sales records and payment documents must clearly indicate the nature of the delivery and the beneficiary (buyer's details and address).

Cash registers are becoming increasingly common, with more and more businesses being required to use them. Observing the direction of legal changes, one can conclude that ultimately there will be no exemptions from the obligation to record turnover and amounts of tax due using these devices. However, the changes are being introduced gradually so that taxpayers can prepare for them and make purchases at the appropriate time. cash registers.