Buying a cash register in installments – can I apply for relief?
October 25, 2020
Cash registers – the most important changes in the law in 2021
November 4, 2020
Cash registers in grocery stores in 2021 – what to remember?
2021 brings changes for many businesses in Poland. They are required to replace their existing cash registers with new-generation models. Does this also apply to grocery stores?
Grocery store – when is a cash register mandatory and when not?
Generally, businesses that sell goods to private individuals and flat-rate farmers are required to record their sales at the cash register. This provision also applies to grocery stores. However, this does not mean that businesses must have a device to record sales and output tax on the day they open their store. He can benefit from the exemption from purchasing a cash register due to the turnover limit. (PLN 20,000 in a given tax year).
It's worth remembering, however, that the Ministry of Finance has specified goods that are not covered by this exemption. In these cases, even a one-time sale must be recorded at the cash register. This refers to tobacco products and alcoholic beverages with an alcohol content exceeding 1.21 TP3T and alcoholic beverages which are a mixture of beer and non-alcoholic beverages and in which the alcohol content does not exceed 0.51 TP3T.
What is important, The possibility of benefiting from the exemption from having a cash register due to the turnover limit does not mean that the taxpayer can completely give up keeping sales records. In such a situation, the entrepreneur must keep unaccounted records of sales.
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Grocery Store and Online Cash Register – Is New Equipment Necessary?
The cash register revolution is gaining momentum. Devices with paper and electronic copies are gradually being replaced by online models. Starting January 1, 2023, only the latter will be available for sale. Does this mean grocery stores must now decide to replace their old devices with new ones? The most appropriate answer seems to be: "It depends.".
The Ministry of Finance has identified a list of entities that must replace cash registers with paper and electronic copies with online variants in 2021. These include entrepreneurs who provide food services permanently or seasonally, hairdressers, lawyers, and dentists. Grocery stores are therefore out of the question. But is that really the case?
As the Director of the National Revenue Administration indicated in the individual interpretation of June 19, 2020, Some grocery stores are required to introduce online cash registers from January 1, 2021. If a grocery store sells snacks and drinks that customers can consume on-site, then an online model is mandatory. It doesn't matter how much revenue these items generate or whether the store doesn't have a kitchen or employ a chef.
As a result, taxpayers will be able to use two types of checkouts. At the point where customers pay only for purchases, the existing device can remain. However, at a point where snacks and drinks are sold that can be consumed on site, a new generation of equipment will be necessary. Importantly, this obligation will not apply to those entrepreneurs who sell ready-made, cold meals in closed containers (e.g. sandwiches, desserts, lunches) in office buildings.
In accordance with the regulations The obligation to introduce online cash registers from 1 January 2021 also applies to:
- bakery and confectionery shops, if they offer sandwiches, salads, freshly squeezed juices and coffee,
- dining cars.
Online cash registers These are next-generation devices. They're designed not only to reduce the size of the gray market but also to streamline sales. For businesses, they also mean less paperwork. Although they're more expensive than standard solutions, their price isn't prohibitive in the end. Entrepreneurs who are obliged to purchase them within a certain period can count on relief. It amounts to up to 90% of the purchase price, but not more than PLN 700.
