Cash register for a dietitian - is it always compulsory?

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Pursuant to Art. 111 of the VAT Act, taxpayers who sell to persons who do not conduct business activity and flat-rate farmers are required to keep records of turnover and amounts of tax due using cash registers. Detailed information on which entrepreneurs are forced to have a cash register can be found in the regulation of the Minister of Development and Finance. Read the article and find out if a cash register for a dietitian is mandatory!

Subject exemption from the cash register

Pursuant to the applicable regulations, taxpayers whose turnover for natural persons who do not conduct business activity and lump-sum farmers did not exceed PLN 20,000 in the previous year, may benefit from the exemption due to the turnover limit.

If the taxpayer made the first sale to non-business natural persons and flat-rate farmers in the previous year, the turnover should be calculated proportionally (taking into account the period in which the taxpayers made sales to non-business natural persons and flat-rate farmers).

Important!

More information on the scope of the subjective exemption can be found in the article: Exemption from the cash register based on the turnover structure.

Objective exemption from the cash register for a dietitian

Pursuant to the new regulation, the activities specified in the annex are released from the obligation to have a cash register. Pursuant to the regulations, the exemption is granted to a taxpayer providing services to natural persons not conducting business activity and to flat-rate farmers if:

  • the entrepreneur providing the service will receive the full payment via post office, bank or cooperative savings and credit union,

  • from the records and evidence documenting the payment, it is clear what specific activity was related to.

This provision may apply to dietitians who provide their services online. Technological progress means that an increasing number of specialists decide to cooperate with clients without the necessity to visit the clinic. Therefore, if the taxpayer provides services for which he receives payment, e.g. by bank transfer, and other conditions are met, he may benefit from the exemption.

Cash register for a dietitian and exemptions from exemptions

The above-mentioned regulation, apart from the information on the applicable exemptions, also contains a catalog of activities the performance of which obliges the taxpayer to record sales with a cash register. This means that entrepreneurs selling to natural persons who do not conduct business activity and flat-rate farmers must have a cash register when performing the given activities (it is obligatory from the moment of making the first transaction).

Exemptions do not apply, inter alia, in the case of the provision of medical care services provided by doctors and dentists, with the exception of services provided by persons listed in item 51 of the Annex to the Regulation (services provided in person by blind persons). Therefore, if dietary services are not provided by a doctor (as part of medical care), they will be able to benefit from the existing exemptions.

Example 1.

Ms Anna provides online dietary services. Its main activity is consultancy. Therefore, the payment for the services provided is always received by the bank or by post (usually by bank transfer), and the records and evidence documenting the payment clearly show which specific activity it concerned. In connection with the above, Ms Anna has the right to benefit from the exemption from the cash register.

When is a cash register for a dietitian mandatory?

In conclusion, a cash register for a dietitian is not mandatory in all cases. An entrepreneur providing services in this field may consider the possibility of taking advantage of the exemption. At the same time, it must take into account the catalog of exclusions, one of which is the provision of medical care services by doctors.