Cash register obligation – who must have a cash register?

Entrepreneurs selling goods and services to individuals who do not conduct business activity and flat-rate farmers are required to record their sales and output tax using a fiscal device. However, there are exceptions to this rule. So who is required to have a fiscal cash register?

Cash register – from what amount is it mandatory?

Cash register is a necessity for those taxpayers who sell goods or services to natural persons who do not run a business and flat-rate farmers, if obtained in the previous or current tax year turnover exceeded PLN 20,000. Importantly, this amount does not include sales of:

· legal and intangible assets,

· fixed assets,

· real estate.

Who needs a cash register?

The legislator has identified several groups of taxpayers who are obliged to record sales and tax amounts due using a cash register. regardless of the amount of turnover achieved. These include entrepreneurs selling:

natural gas,

engine parts,

trailers, semi-trailers and containers,

· photographic equipment,

radio, telecommunications and television equipment,

· tobacco products,

alcoholic beverages with an alcohol content above 1.2%,

· perfumes and toilet waters.

The exemption from the obligation to have a cash register due to turnover does not apply to entities providing the selected service.A recording device must be provided to entrepreneurs who deal with:

· passenger transport in road transport,

· taxi transport,

· tax consultancy,

· repair of mopeds and motor vehicles,

· vulcanization.

The list of entities to which the exemption based on turnover does not apply also includes entrepreneurs who provide legal, cosmetic, hairdressing, cosmetology and food-related services.

Online cash registers – since when and for whom are they mandatory?

Online cash registers differ from their standard counterparts in that connect directly, continuously and automatically with the Central Cash Register Repository, by submitting all data relating to recorded turnover, such as receipts, daily reports, and non-fiscal documents. Their introduction aims to tighten the tax system and eliminate irregularities in the records maintained by entrepreneurs.

The absolute obligation to have an online cash register from January 2023 will apply to all entities that sell goods or provide services to natural persons who do not run a business and flat-rate farmers. Some entrepreneurs, however, were obliged to implement new types of devices earlier. Since when and to whom are online cash registers mandatory?

I. From 1 January 2020. Entrepreneurs are obliged to have a new device:

· providing repair services for motor vehicles and mopeds, including tire services,

· selling motor gasoline, diesel oil and gas used to power combustion engines.

II. From January 1, 2021. Online cash registers are to be implemented by entities that:

· provide catering services on a permanent or seasonal basis,

· provide short-term accommodation services,

· sell coal, briquettes and similar solid fuels made from coal, coke, semi-coke, brown coal and intended for heating purposes.

III. From July 1, 2021. Online cash registers are to be installed at businesses providing services:

· hairdressing,

cosmetics and cosmetology,

· legal,

· in the field of medical and dental care,

construction,

· related to the operation of facilities intended to improve physical fitness, but only in terms of admission.

The lack of a cash register results in additional financial obligations for the entrepreneur. This is a significant financial penalty, but it can be avoided by familiarizing oneself with the regulations early enough. cash register and since when.