No electricity and sales records at the cash register

Service Business

The "take a receipt" action is underway and will end in August. Tourist resorts, and more specifically sellers trading in them, will be subject to special supervision by tax authorities. Failure to hand over the receipt, despite the existing obligation, is associated with the imposition of a penalty from PLN 160 to PLN 3 200. On the other hand, when the entrepreneur is obliged to have a cash register, but de facto does not have it, the penalty is even more severe, as it can even amount to PLN 21,333.

It is obvious that entrepreneurs who are exempt, either subjectively or objectively, from the obligation to register sales to natural persons who do not conduct business activity or flat-rate farmers, will not be subject to the above-mentioned penalties.

However, the entity exempted from this obligation must not forget that, despite everything, it must properly document its sale.

Often, various obstacles and difficulties may be encountered in recording sales on the cash register. One of the most common is a temporary power cut. However, there are no legal regulations that would protect the entrepreneur in such a situation. The regulations in this matter are very strict and absolute, because in the event of a breakdown of the cash register, the taxpayer is obliged to register the sale with a reserve cash register, and if this is also impossible, then the sale is prohibited.