Cash register for a pet store - is it mandatory?

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A pet store is a place where all kinds of pets are sold. These stores usually also offer pet food or various types of accessories related to the subject of animals. When conducting this type of activity, the entrepreneur must meet a number of requirements. However, is a cash register for a pet store necessary? We answer!

General obligation to record sales at the cash register

Pursuant to Art. 111 sec. 1 of the VAT Acttaxpayers selling to natural persons who do not conduct business activity and flat-rate farmers are obliged to keep records of turnover and amounts of tax due with the use of cash registers.

However, it should be borne in mind that the Regulation of the Minister of Development and Finance of December 16, 2016 on exemptions from the obligation to keep records using cash registers allows you to take advantage of the exemption from the obligation to record sales at the cash register due to failure to exceed the turnover limit.

Cash register for a pet store - is it necessary?

As stated in § 3 of the aforementioned regulation, if the company's turnover in the previous tax year did not exceed 20 thousand.PLN, under certain conditions, the entrepreneur may take advantage of the exemption from the obligation to record the sale at the cash register.

Important!

Released from the obligation to record in a given tax year, but not longer than until December 31, 2017:

  • taxpayers whose turnover for natural persons not conducting business activity and flat-rate farmers did not exceed PLN 20,000 in the previous tax year, and in the case of taxpayers starting in the previous tax year, the supply of goods or services to natural persons not conducting business activity and flat-rate farmers if the turnover on this account did not exceed the amount of PLN 20,000 in proportion to the period of performing these activities in the previous tax year;
  • taxpayers starting after December 31, 2016 the supply of goods or services to natural persons who do not conduct business activity and flat-rate farmers, if the turnover expected by the taxpayer on this account does not exceed, in proportion to the period of performing these activities in a given tax year, the amount of PLN 20,000 zloty.

It should also be borne in mind that § 4 of the aforementioned regulation lists the activities that must be credited to the cash register from the first sale made to a private individual. However, the activity of the pet store was not mentioned as obliging to record sales at the cash register. In connection with the above, an entrepreneur who runs a pet shop and sells to private persons may benefit from the exemption from the cash register until the turnover is not exceeded 20,000. zloty. However, if in a given tax year the turnover amount exceeds this amount, the entrepreneur will be obliged to purchase a cash register and record the sale on it. At the same time, it should be remembered that if the activity was started during the tax year, in order to determine whether the cash register for a pet shop is obligatory, the amount of the limit should be calculated in proportion to the period of performing these activities in a given tax year.

Example 1.

The entrepreneur founded a pet store on July 1, 2017 and made the first sale to an individual on July 7. Should he record sales at the cash register?

No, assuming a business activity consisting in running a stationary pet store, the entrepreneur does not have to buy the cash register, provided that its sale does not exceed the turnover limit of PLN 9,753.42 (the amount calculated in proportion to the period of activity in accordance with the formula:total amount of the limit x (number of days of sales remaining until the end of the year / number of days in a given tax year)).

An online pet store and a cash register

In the era of ubiquitous internet, the activity of running a pet shop can also be conducted via the internet. In such a situation, will the entrepreneur be obliged to punch the sale on the cash register, or will he be able to use the exemption?

Well, in order to answer the question whether in the case of mail order sales a cash register for a pet store is necessary, refer to item 38 of the Annex to the Regulation of the Minister of Development and Finance of December 16, 2016 on exemptions from the obligation to keep records using cash registers, according to which: 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 at the cooperative savings and credit union, of which he is a member), and the records and evidence documenting the payment clearly show what specific activity was related to and on whose behalf (details of the buyer, including its address) may benefit from the exemption from the cash register.

In connection with the above, a taxpayer who runs a pet shop online, in order to be eligible for the exemption from the cash register, must meet the following conditions:

  • delivery of goods takes place in the shipping system (by post or courier);
  • the supplier of the goods (taxpayer) receives payment for the activity performed in full via the post office or bank to the taxpayer's bank account;
  • the records and evidence documenting the transaction clearly show which specific transaction the payment was made and on whose behalf (details of the buyer, including its address) and
  • the applicant does not supply goods and services specified in § 4 of the Regulation.

If even one of these conditions is not met, the taxpayer cannot take advantage of the exemption and the sale must be recorded at the cash register.

The above is confirmed by the individual interpretation issued by the Director of the Tax Chamber in Warsaw No.IPPP2 / 4512-161 / 16-4 / MT, where we read:

regarding online sales made by the Applicant - for which the payment will be made in the form of a transfer to the Applicant's bank account (both from the customer and the courier), and the evidence documenting the payment will clearly show what specific activity the payment concerns - the conditions entitling to use exempting these services from records by means of a cash register (...). As a consequence, the sale conducted by the Applicant in the form of an online store to natural persons who do not conduct business activity does not require the Applicant to install a cash register and record turnover on it in a situation where the payment for the sale of goods in the online store will be made in full to the Applicant by bank transfer to bank account (from the customer or an employee of the courier company) and the Applicant's possession of evidence enabling the identification of the transaction to which the payment relates.