Cash register for a groomer - is it mandatory?
The work of a groomer is work with animals - it includes, among others on cutting, detangling or caring for their hair. An entrepreneur providing this type of service may have doubts as to whether it is necessary to keep sales records using a cash register. Read the article and find out when a cash register for a groomer is mandatory!
Exemption from the cash register due to turnover
The obligation to use cash registers results directly from the VAT Act (Article 111 (1)). Pursuant to this provision, taxpayers selling to natural persons who do not conduct business activity and flat-rate farmers are required to keep records of turnover and amounts of tax due with the use of cash registers.
However, entrepreneurs have the right to take advantage of the exemption due to low turnover. The exemptions apply to taxpayers whose turnover for natural persons who do not conduct business activity and lump-sum farmers did not exceed PLN 20,000 in the last fiscal year. This provision was included in the regulation on exemptions from the obligation to keep records with the use of cash registers.
If the sale to private individuals and flat-rate farmers began during the tax year, the taxpayer may also benefit from the exemption. In this case, the limit is calculated proportionally - based on the period in which the said sales are made.
The subject of exemptions is discussed in detail in the article: Exemption from the cash register based on the turnover structure.
Cash register for groomers and services excluded from exemptions
The provisions of the Regulation of the Minister of Development and Finance of December 16, 2016 on exemptions from the obligation to keep records using cash registers also provide for activities in which exemptions from the cash register cannot be applied due to the turnover limit. Among them were, among others providing hairdressing, cosmetic and cosmetology services (paragraph 4, paragraph 1, point 2, letter j of the Regulation).
Having a cash register is obligatory for the provision of hairdressing, beauty and cosmetology services. The amount of turnover achieved in a given tax year is irrelevant here.
However, it should be stated that the exclusion of hairdressing, cosmetic and cosmetology services only applies to the provision of these services to humans, not animals. The cash register for a groomer does not have to be obligatory - if the turnover limit is not exceeded. Such an opinion was presented by the Director of the Tax Chamber in Łódź in the issued individual ruling.
Individual interpretation of the Director of the Tax Chamber in Łódź of February 27, 2015, file ref. IPTPP4 / 4512-28 / 15-2 / UNR:
(...) When assessing the issue of excluding hairdressing, cosmetic and cosmetology services, it should be stated that they do not include hairdressing, cosmetic and cosmetology services provided to dogs and cats because the systematics of this provision indicates that the above-mentioned the regulation's provision covers services provided to persons and not to animals. Therefore, the exclusion of the exemption from the obligation to record turnover with the use of cash registers referred to in § 4 point 2 letter j) of the above-mentionedThe regulation does not apply to hairdressing, cosmetic and cosmetology services provided to dogs and cats. (...)
The taxpayer providing grooming services runs a sole proprietorship. In the previous tax year, the turnover for natural persons not conducting business activity and for lump-sum farmers amounted to PLN 15,000 for this entrepreneur. Therefore, he has the right to take advantage of the exemption from the obligation to have a cash register in a given tax year.
Cash register for a groomer - when is it mandatory?
In conclusion, a cash register for a groomer does not have to be mandatory. In this case, the condition is not to exceed the limit of PLN 20,000 in turnover for the benefit of private persons and lump-sum farmers.