Pospay ONLINE – modern technology at the service of sales
July 20, 2020
Fiscal printers – ONLINE or with electronic copy?
August 24, 2020
Does an online store need a cash register?
Selling online allows you to waive the requirement to use a cash register. However, it is necessary to meet several criteria, which are explicitly stated in current regulations.
For many retailers, an online presence is a way to significantly expand their operations. Some companies, recognizing the enormous potential of online sales, are abandoning brick-and-mortar locations in favor of online stores. The benefits of this decision are varied. Retailers primarily cite the 24/7 availability of products, limiting direct customer contact, and the ability to simplify the sales process – also due to the lack of a cash register. However, please note that this option is not always available.
When is a cash register not needed in an online store?
First, it's worth addressing the issue of turnover limits. The Regulation of the Minister of Finance of December 28, 2018, confirmed that if sales to individuals (who do not conduct business) and flat-rate farmers do not exceed PLN 20,000 in the previous or current tax year, a cash register is not required. However, this applies only to stationary sales.
What if online stores? They can apply for exemption from owning a cash register. What criteria must be met?
· The seller must deliver the goods via the shipping system via Poczta Polska or courier services.
· The fee for the activity performed must be transferred to the taxpayer’s bank account or to the account of the savings and credit union of which he is a member. Importantly, the transfer title must clearly indicate the activity (assortment) to which the sale pertained.
This means that payment cannot be made using cash. It's important to emphasize that card payments are also considered cash transactions, and therefore require a receipt. Cash on delivery is a different matter. The transfer to the store's account is handled by the courier company, so the customer can use cash.
Exemption from the obligation to have a cash register – when is it not applicable?
But that's not all. In addition to the criteria mentioned above, there are also certain restrictions and situations in which a seller loses the right to the exemption. This primarily relates to the sale of goods that are not on the list of those eligible for waiver at checkout.
So what goods require a receipt?
parts and accessories for motor vehicles not classified in other lists (does not apply to motorcycles)
· radio, television or telecommunications equipment
· perfumes and toilet waters
· photographic equipment
· recorded and unrecorded digital and analog media
Sellers must also comply with regulations regarding how transactions are conducted and how goods are paid for. If it was made from the account of a person who is not actually the recipient, the right to exemption from the cash register is lost. The same applies when the goods are collected by the customer in person at the store.
Another limitation is the provision according to which the share of products exempt from recording requirements must exceed 80% of the store's total turnover. Of course, the lack of a receipt requirement doesn't mean that a store isn't obligated to provide customers with other proof of sale. Most often, this is a special, personal invoice, which can also be issued to individual customers without any problem. It's important to remember that stores that sell without a cash register are required to provide the Tax Office with their bank account information to resolve any questions.
Provisions related to exemptions from the obligation to have a cash register by online stores are constantly being modified. Therefore, it's important to stay up-to-date with changes and react when they affect our business.
