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Cash register and snacks and drinks consumed on site
Taxpayers selling goods or services to individuals who do not conduct business activity and to flat-rate farmers are generally required to record their sales using cash registers. Does this also apply to snacks and beverages served on-site? In such a case, is the entrepreneur obligated to purchase online cash register?
Cash register and snacks and drinks consumed on site – the correct tax rate
Some entrepreneurs selling goods or services to natural persons who do not run a business and flat-rate farmers can benefit from the exemption from the need to register turnover and tax amounts due using a cash register, provided their turnover does not exceed PLN 20,000. However, this does not apply to:
food services provided by stationary catering establishments (including those operating seasonally),
· services involving the preparation of food for external recipients (catering).
What does this mean in practice? That these entities Always must use cash registers to record the provision of catering services to individuals who do not run a business and flat-rate farmers. Many businesses selling snacks and beverages served on-site are wondering what tax rate to apply to ensure compliance with the law.
On-site sales are treated as catering services. (with the exception of the sale of food and beverages listed in item 7 of Annex No. 1 to the Implementing Regulation). It is therefore taxed at the rate VAT 8%. However, if a customer purchases a snack and a drink to take away, the sale is considered a supply of goods. In this case, it should be taxed at the VAT rate applicable to the goods sold.
Online cash register and snacks and drinks served on site
According to the latest regulations, the taxpayer conducting A grocery store that sells groceries, coffee, and small snacks to go and on-site (e.g. sandwiches or salads) is required to use online cash registers. New generation devices are mandatory in such a case, even if the sale of coffee and snacks on site constitutes a small percentage of the turnover and the entrepreneur does not provide any other services related to gastronomy – does not serve hot meals, does not have a kitchen, and does not employ kitchen staff.
A grocery store that serves coffee and snacks on site, according to the interpretation of the director of the National Revenue Administration, should be considered catering point, This requires the use of an online cash register. Without it, serving takeaway drinks and snacks in a grocery store will be illegal.
Interestingly, in such a case the taxpayer will be able to use two types of cash registers simultaneously. Where snacks, coffee, and takeaway drinks are sold, a new-generation cash register will be required, while where customers only pay for groceries, older-style devices will be required. The requirement to have online cash registers also applies to:
- bakery and confectionery shops, as long as they offer ready-made sandwiches, salads, pizzas, squeezed juices and coffee,
- dining cars.
As of January 1, 2021, businesses providing food services through brick-and-mortar catering establishments are required to record sales at cash registers online. Until recently, the deadline for purchasing a new device was earlier (July 1, 2020). However, due to the pandemic, the legislator decided to extend the deadline. This gives each entity enough time to implement the necessary changes.
Cash registers with terminal and tablet
2-in-1 devices, known as cash register terminals, are also becoming increasingly popular. As the name suggests, they combine a cash register and a terminal. These are handy and very convenient portable devices, usually small in size. They are therefore ideal for cashier positions with limited space, as well as at markets, bazaars, and mobile sales. They are equipped with efficient batteries and printing mechanisms. Their durable housing, resistant to mechanical damage and harmful weather conditions, facilitates operation even in the harshest conditions.
Entrepreneurs will also appreciate cash registers that combine a sales recording device with an advanced tablet.This intuitive device allows for easy adjustment of operating parameters to the nature of your business. It's worth considering if you want to improve customer service.
The sales technology market is undergoing rapid change. New cash registers are emerging every day, automating sales and streamlining customer service. As a result, customer satisfaction with their purchases is increasing. The devices offered today are innovative products that combine the advantages of several devices. However, they are not complicated to use. It's no wonder that interest in them is growing.
Our offer includes a range of modern cash registers and fiscal printers. Thanks to their extensive functionalities, they work well even in demanding sales positions. This feature also means they can be easily adapted to the size and specific nature of a business. These are not just sales-recording devices; they are also equipment that supports entrepreneurs in running their business effectively.
