The value of income and the limit of exemption from the cash register


In the previous year, I started a business and I am exempt from the cash register due to the amount of turnover. At the moment, my income is around PLN 30,000. PLN, however, most sales for both companies and individuals are documented with invoices. So as far as I know they don't count towards the limit. Please confirm if my position is right.

Arkadiusz, Zagórze Śląskie


In the case of taxpayers who in 2016 started the supply of goods or services to natural persons who do not conduct business activity and flat-rate farmers, the limit of the exemption from the cash register entitling to the exemption from the obligation to record sales at the cash desk in 2017 is PLN 20,000, regardless of the period of performing these activities in 2016 (§ 7 of the Regulation).

After exceeding this limit, the entrepreneur is obliged to install a cash register within two months from the month in which the taxpayer exceeded the turnover for natural persons not conducting business activity and flat-rate farmers.

The turnover limit includes sales to natural persons who do not conduct business activity and flat-rate farmers, regardless of whether it is documented with an invoice or other sales document, which consequently means that your position is incorrect.

In § 4 of the regulation on exemptions from the obligation to keep records with the use of cash registers, a catalog of activities for which the 2-month period for installing a cash register does not apply. For these activities, the cash register must be installed with the first sale.