Cash register for drugstores - is it always compulsory?


Pursuant to the VAT Act, when selling to natural persons who do not run a business or to flat-rate farmers, entrepreneurs are required to have a cash register. The regulations, however, provide for exemptions that may be used by some taxpayers. Let's check if the cash register for drugstores is always obligatory, and if not, when is it possible to take advantage of the exemptions due to entrepreneurs?

Cash register for drugstores and exemption due to turnover

Exemptions that can be used by taxpayers were included in the regulation on exemptions from the obligation to keep records with the use of cash registers of December 28, 2017. One of the types of exemption referred to in the regulation is the turnover achieved for private individuals and flat-rate farmers. The cash register must be owned by the entrepreneur whose turnover in the previous tax year exceeded the amount of PLN 20,000.

For taxpayers who started supplying goods or services to non-business individuals and flat-rate farmers in the previous tax year, the turnover should be calculated proportionally, taking into account the period during the year in which sales to private individuals and farmers were made lump sums.

Cash register for drugstores and mail order sale

Apart from the exemptions due to not exceeding the turnover limit, pursuant to § 2 sec. 1, there are activities listed in the Annex to the Regulation, which are exempt due to their type. One of the activities that has been released from the obligation to record is the delivery of goods in the shipping system. This information is important for entrepreneurs selling products or goods online.


Among the activities exempt from the obligation to record there are, inter alia,delivery of goods in the shipping system (by post or courier services), if the supplier of the goods receives full payment for the activity performed by post, bank or cooperative savings and credit union (respectively to the taxpayer's bank account or to the taxpayer's account in the cooperative savings and credit union, of which he is a member), and from the records and evidence documenting the payment, it is clear what specific activity was related to and on whose behalf (details of the buyer, including his address).

It is important that in order to benefit from the above exemption, several conditions must be met. The exemption applies to the delivery of goods carried out exclusively by post or courier. It should also be remembered that the seller is obliged to receive the payment in full via a bank, post office or cooperative savings and credit union. The payment for the transaction must be made from the recipient's account, and the evidence documenting it must clearly indicate what activity and what buyer the transaction concerns (the documentation must contain the contractor's data).

Cash register for drugstores and exemption from exemption

The regulation presents activities for which the exemption does not apply, i.e. those for which the use of a cash register is obligatory. The exclusions include the supply of perfumes and toilet waters. The regulations therefore do not allow the sale of these types of cosmetics outside the cash register. This also applies to those taxpayers who may benefit from the exemption, e.g. due to distance selling.


Exemptions from the obligation to have a cash register do not apply to the delivery of perfumes and toilet waters (PKWiU, with the exception of goods delivered on board airplanes.

Example 1.

Mr. Tomasz runs a sole proprietorship (drugstore). In previous years, he was exempt from the obligation to register with cash registers due to the fact that the turnover was not exceeded PLN 20,000 for the benefit of private persons and flat-rate farmers. This year, however, he started trading perfumes. Therefore, Mr. Tomasz had to buy a cash register and start issuing receipts. With the start of the sale of perfumes, Mr. Tomasz lost the right to benefit from the exemption.

Sale of cosmetic products and the shipping system

It often happens that drugstores deliver sold goods in a shipping system. By meeting all the requirements, these transactions would be exempt from the obligation to record sales at the cash register. However, these goods include both perfumes and other cosmetic items. First of all, it should be noted that the cash register for the drugstore is a must in this case. This is due to the delivery of goods for which exemptions do not apply. The sale of perfumes cannot be recorded outside the cash register. However, the problem for the taxpayer may be to determine whether the mail order sale of other goods also has to be recorded at the cash register?

This issue was raised in the individual ruling issued by the Director of the Tax Chamber in Bydgoszcz on May 22, 2015, ref. No. ITPP1 / 4512-299 / 15 / AJ. In this interpretation, we can read:

(...) If a company sells perfumes and toilet waters, it will register them at the cash register. In the case of sale other than perfumes and toilet waters, Art. cosmetics, the company will not have to register such sales at the cash register. (...)

Example 2.

Mrs. Anna decided to open a drugstore. The delivery of goods is carried out only in the shipping system, and the sale is based on bank transfers. At the same time, the records of the evidence that document the transaction clearly show which transaction the payment relates to (the records also contain the buyers' data and their addresses). The activity opened by Ms Anna consists in selling both perfumes and toilet waters, as well as other cosmetic products. In this situation, Ms Anna is obliged to keep sales records at the cash register only for the delivered perfumes and toilet waters.