Cash register for a pharmacy - is it mandatory?

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Entrepreneurs who sell goods or services to natural persons who do not conduct business activity and flat-rate farmers, in accordance with art. 111 of the VAT Act, are required to register revenues at the cash register. However, the legislator provided for certain concessions, thanks to which entrepreneurs, after meeting certain conditions, may benefit from the exemption from the cash register. Let's see if the cash register for a pharmacy is mandatory!

Is a cash register for a pharmacy necessary?

In the regulation of the Minister of Development and Finance on exemptions from the obligation to keep records with the use of cash registers, the legislator provided for the obligation for certain services and supplies to record sales to natural persons who do not conduct business activity and flat-rate farmers at the cash register. These include, among others, the supply of parts for engines, tobacco products, perfumes and toilet waters (excluding goods delivered on board airplanes) and the provision of hairdressing, cosmetic, cosmetology, tax consultancy and transport of passengers and their hand luggage by taxis.
The catalog of the aforementioned supplies of goods and services does not include the retail supply of pharmaceutical products in specialized stores (including pharmacies). Therefore, it can be concluded that the cash register for the pharmacy is optional. Although sales to private individuals and flat-rate farmers, in the case of a pharmacy, do not have to be compulsorily registered at the cash register, it is still covered by Art. 111 of the VAT Act. However, in a situation where the register at the cash register is not mandatory, it may, under certain conditions, take advantage of the exemption.

Cash register for a pharmacy and an exemption from records at the cash register?

The above-mentioned regulation also includes exemptions from recording sales at the cash register. There are two types of cash dispensation exemptions:

  • subjective exemption - due to the amount of turnover;
  • it can be used by taxpayers who have made a turnover for private persons and lump-sum farmers below 20,000 in the previous tax year. zlotys or entrepreneurs who started their business during the year and did not exceed the above-mentioned sales limit for the above-mentioned persons in proportion to the period of performing these activities;
  • objective exemption - due to the type of activities performed;
    this exemption is intended for taxpayers performing activities listed in the annex to the ordinance of the Minister of Development and Finance of December 20, 2017 on exemptions from the obligation to keep records using cash registers.

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To sum up, an entrepreneur selling pharmaceutical products may purchase a cash register and record the sale on it, or take advantage of the (subjective) exemption due to the turnover limit - PLN 20,000. In a situation where the delivery of pharmaceutical products is carried out in the shipping system, the cash register for the pharmacy does not have to be purchased, because it will be possible to take advantage of the objective exemption if:

  • the entire payment for the delivery will be settled through the bank, savings and credit union or mail (respectively to the taxpayer's bank account or to the taxpayer's account at the cooperative savings and credit union of which he is a member);
  • from the evidence and records documenting the receipt of the payment, it is clear what activity it was related to and for whom it was performed, with details of its data, including address.

Cash register for the pharmacy - will it be necessary to replace the cash registers with new ones?

Along with the amendment to the VAT Act, online cash registers are to be gradually introduced. Let's check if the purchased cash register for the pharmacy should soon be exchanged for an online cash register.
The online checkout process has been divided into intervals, namely:

  1. January 1, 2020 - online cash registers are obligatory for taxpayers who sell fuel and provide vehicle mechanics and tire replacement services,
  2. July 1, 2020 - online cash registers are mandatory for taxpayers providing catering services (also seasonal), hotel services and the sale of coal,
  3. 1 January 2021 - online cash registers are obligatory for taxpayers providing hairdressing, cosmetic, construction, legal, medical care services provided by doctors, dentists and the fitness industry (admission).

It follows from the above that the sale of pharmaceutical products has not been listed at the moment as being obligated to buy an online cash register. Therefore, the cash register for the pharmacy does not need to be replaced in the near future. However, it should be noted that, from 2023, all groups of entrepreneurs who are required to register sales at the cash register will have to have an online cash register.