When is a cash register necessary in business?
Recently, entrepreneurs selling to people who do not run a business or flat-rate farmers have been overwhelmed with changes in the documentation of transactions - new online cash registers and tax identification number (NIP) have appeared on the receipt. Cash register - which one to choose? For whom is an online checkout mandatory?
Sales to private individuals and flat-rate farmers
Entrepreneurs who chose people who do not run companies or flat-rate farmers as a group of recipients of their services or goods are required to have a cash register and register sales to these entities on it and to issue a fiscal receipt. This obligation results from Art. 111 (1) of the VAT Act, which indicates that taxpayers who sell to natural persons who do not conduct business activity and flat-rate farmers are required to keep records of sales using cash registers. Some activities, however, have the privilege that they can benefit from an exemption from the cash register. There are many exemptions from the cash register, however, in order to apply them, it is necessary to meet certain conditions.
Cash register - exemptions from ownership
Undoubtedly, one of the most frequently used exemptions from recording sales at the cash register is the subjective exemption up to the turnover limit of PLN 20,000. Pursuant to § 3 of the Regulation on exemptions from the obligation to conduct sales with the use of a cash register, if sales to natural persons who do not conduct business activity and lump-sum farmers in the previous year did not exceed PLN 20,000 (net - in the case of VAT taxpayers, gross - in the case of taxpayers who are exempt from VAT), the taxpayer has the right to benefit from the exemption.
If the sale takes place during the year, then the limit should be calculated proportionally to the period in which the sale will be conducted.
To calculate the proportion, use the formula:
(number of days of sale until the end of the year / number of days in a tax year) * PLN 20,000.
Other frequently used exemptions are:
exemption from mail order sales made by mail or courier, if the payment for the goods sold was made in full using a bank account, post office or credit union, and from the records and evidence confirming the payment, it is clear what activity it was related to and for whom it was performed, along with indicating the exact details of the buyer, including the address;
exemption for providing services to individuals or flat-rate farmers, if the payment for the service was made via a bank account, credit union or mail to the seller's bank account, and the evidence documenting the payment and the records kept clearly shows what activity it concerned.
real estate exemption;
exemption for activities related to the real estate market, if the provision of these services has been fully documented by an invoice;
exemption for rental and management services for own or leased real estate, if the provision of these services has been fully documented by an invoice or if the service provider receives full payment for the activity performed by mail, bank or credit unions, respectively, to his bank account, and the records and proofs of payment clearly show which specific activity concerned.
Some activities absolutely cannot benefit from the exemption from the cash register and their sale from the first transaction should be loaded onto the cash register. The list of these activities is specified in § 4 of the Regulation on exemptions from the obligation to conduct sales using a cash register and include:
- supply of parts and accessories for motor vehicles (excluding motorcycles);
- supply of photographic equipment, excluding parts and accessories for photographic equipment and supplies (PKWiU ex 26.70.1);
- sale of recorded and unrecorded digital and analog data carriers;
- delivery of perfumes and toilet waters (PKWiU 184.108.40.206), excluding goods delivered on board airplanes;
- provision of services related to the repair of motor vehicles and mopeds (including tire repair, fitting, retreading and regeneration),
- provision of tire or wheel replacement services for motor vehicles, mopeds and vehicle testing and technical inspection services;
- tax consultancy;
- hairdressing, beauty and cosmetology services; e.t.c.
Cash register or online cash register - which one should you choose?
From January 2020, the regulations force some taxpayers to register sales to people who do not run businesses and lump-sum farmers on online cash registers.
Mechanics and petrol stations
The first group to have such an obligation since January are entities providing car mechanics, vehicle technical inspections and petrol stations. All these taxpayers are therefore required to record their sales at online cash registers - in this case, the usual cash register is no longer an option.
Mr. Jan runs a sole proprietorship and sells car parts to people who do not run a business. Can Mr. Jan use an ordinary cash register or does he have to record the sale on the online cash register?
Due to the new tax regulations, Mr. Jan is obliged to buy a cash register online. Start a free 30-day trial period with no strings attached!
Gastronomy, hoteliers, hairdressers, beauticians, etc.
The second group that will be required to purchase an online cash register from January 1, 2021 are catering establishments and short-term accommodation facilities - in the case of these entities, it is still possible to use ordinary cash registers with paper or electronic copies. If the entity is forced to buy a cash register before January 1, of course, it still has the option of purchasing an ordinary cash register with electronic record of a copy, but nevertheless such an activity is unprofitable - in such a situation it seems better to buy a cash register online before using it necessarily. Hairdressers, beauticians, construction companies, lawyers and doctors who must have an online cash register from July 1, 2021, can do the same. Taxpayers who purchase a regular cash register, who will be required to have online cash registers in the future, will not be able to take advantage of the tax relief for the purchase of a regular cash register. In such a situation, it is possible to apply the discount only for the purchase of online cash registers. Detailed information can be found in the article: Online purchase of a cash register and rebound for its purchase Example 2.
Ms. Ewa runs a hairdressing studio and provides services for people who do not run a business. In January 2021, it will be forced to replace the cash register. Does Ewa have the option to buy an ordinary fiscal cash register or should she already purchase the cash register online?
Ms Ewa will be obliged to buy a cash register online. In the event of its purchase, it will be able to take advantage of the discount for the purchase of an online cash register.
Entrepreneurs who are not required to use an online cash register
Other groups of entrepreneurs who will not be obliged to purchase an online cash register still have the option of purchasing a regular cash register or an online cash register, however, just like the entities above, they will not be able to take advantage of the discount for the purchase of a regular cash register.
Posting of revenue from the cash register in the wFirma.pl system
Taxpayers keeping accounting in the wFirma.pl system have the option of entering the turnover from the total report from the cash register to the system and automatically recognizing the income in the records.
To do this, use the tab: REVENUE »OTHER REVENUE» ADD OTHER REVENUE »SALE, where in the BUYER field, select the NO CONTRACTOR option, in the DOCUMENT NUMBER field enter eg ŁRO 1/01/2020 and complete the other fields.
Then, in order to set the correct symbol, go to the ADVANCED tab and select the RO option in the JPK V7 SALE TYPE field.
The entry will be included in the KPIR in column 7 - sale of goods and services and in the sales VAT register.
WFirma.pl users also have the option to integrate an online fiscal printer with the system and then the receipts are booked automatically. More information on this topic can be found in the article: Online fiscal printers - integration with the system