Cash register - who is obliged to have it?
The cash register is becoming a necessity for an increasing number of entrepreneurs. The group of transactions that absolutely must be recorded in the cash register in the case of transactions with private entities is constantly expanding. Looking at the course of action, we can see that ultimately all exemptions from the obligation to use cash registers when keeping sales records for natural persons not conducting business activity and flat-rate farmers will disappear. However, these changes are introduced gradually. Pursuant to the regulation on exemptions from the obligation to keep records with the use of cash registers, the scope of the exemptions is limited only by taking the existing privileges from certain groups of entrepreneurs.
Cash register and the turnover limit
Pursuant to the provisions of the VAT Act, taxpayers are required to use cash registers when selling to natural persons who do not conduct business activity and to flat-rate farmers. Pursuant to § 3 sec. 1 of the Regulation of the Minister of Finance on exemptions from the obligation to keep records where a cash register is used, in a situation where the turnover amount from sales to the above-mentioned persons in the previous or current tax year did not exceed PLN 20,000 - taxpayers are exempt from the obligation to use cash registers , this exemption is valid until the end of 2021. However, it should be remembered that in the case of taxpayers starting their business in a given year, the exemption limit is calculated proportionally to the period of its performance.
Mr. Janusz started his business on March 1, 2019, he would like to take advantage of the exemption due to the turnover limit. As a result, a question arose on his side: What is the limit if the activity started in March?
Calculations should be made using the formula:
limit amount x (number of days of sales remaining until the end of the year / number of days in the tax year)
20,000 x (306/365) = 16,767.12
Mr. Janusz is released from the cash register if its sale does not exceed PLN 16 767.12.
Pursuant to the aforementioned regulation, the limits will also apply in the same amount in 2020. However, the exemption limit of PLN 20,000 is not affected by the delivery of real estate, the delivery of fixed assets and intangible assets.
Pursuant to § 3 sec. 3 for taxpayers whose share of the value of the turnover in respect of activities exempt from the registration obligation (listed in part I of the annex to the regulation) in the general turnover of the taxpayer for the benefit of persons who do not conduct business activity and flat-rate farmers is greater than 80%, the exemptions are maintained. These exemptions also apply to those taxpayers who start a business in 2020.
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Cash register - activities strictly excluded from the exemption
In some cases, due to the type of services or goods supplied, it is not possible to take advantage of the cash register exemption regardless of the turnover. These activities are listed in §4 of the Regulation on exemptions from the obligation to keep records using cash registers.
§ 4 clause 1 of the Regulation on exemptions from the obligation to keep records with the use of cash registers:
The exemptions from the obligation to record, referred to in § 2 and § 3, do not apply in the case of:
a) liquefied gas,
b) parts for engines (CN 8409 91 00 and 8409 99 00),
c) engines for the propulsion of vehicles and motorcycles (CN ex 8407, ex 8408 20),
d) bodies for motor vehicles (CN 8707),
e) trailers and semi-trailers (CN 8716 10, 8716 31 00, ex 8716 39, 8716 40 00); containers (CN 8609 00),
f) parts of trailers, semi-trailers and other vehicles, not mechanically propelled (CN 8716 90),
g) parts and accessories for motor vehicles [(CN ex 8708 excluding 8708 21, 8708 29, 8708 95), (CN ex 9401 90 80)] (excluding motorcycles), that is: tractors; motor vehicles for the transport of ten or more persons, with a driver; cars and other motor vehicles principally designed for the transport of passengers, including estate cars and racing cars; motor vehicles for the transport of goods; special-purpose motor vehicles other than those primarily intended for the transport of people or goods (for example, emergency service vehicles, car cranes, fire-fighter vehicles, cement mixers, sweepers, watering machines, mobile workshops, mobile radiology stations),
h) internal combustion reciprocating internal combustion engines of a kind used in motorcycles (PKWiU 30.91.3),
i) computers, electronic and optical products (PKWiU ex 26 and ex 27.11),
j) photographic equipment, excluding parts and accessories for photographic equipment and accessories (PKWiU ex 26.70.1),
k) articles made of precious metals or with the participation of these metals, the supply of which cannot benefit from the exemption from tax referred to in Art. 113 paragraph. 1 and 9 of the Act of March 11, 2004 on tax on goods and services, hereinafter referred to as "the Act",
l) recorded and unsaved digital and analog data carriers,
m) products intended for use, offered for sale or used as motor fuels or as additives or admixtures to motor fuels, regardless of the PKWiU symbol,
n) tobacco products (CN 2401, 2402, 2403), alcoholic beverages with an alcohol content above 1.2% and alcoholic beverages which are a mixture of beer and non-alcoholic beverages with an alcohol content exceeding 0.5%, regardless of the CN code, excluding goods delivered on board airplanes,
o) perfumes and toilet waters (CN 3303 00 10, 3303 00 90), excluding goods delivered on board airplanes;
2) provision of services:
a) passenger transport in road communication, with the exception of transport mentioned in item 15 and 16 of the Annex to the Regulation,
b) transport of people and their hand luggage by taxis,
c) repair of motor vehicles and mopeds (including tire repair, fitting, retreading and regeneration),
d) as regards replacement of tires or wheels for motor vehicles and mopeds,
e) in the field of tests and technical inspections of vehicles,
f) in the field of medical care provided by doctors and dentists, with the exception of services provided by persons listed in item 48 of the Annex to the Regulation,
g) legal, with the exception of the services specified in item 27 of the Annex to the Regulation,
h) tax consultancy,
i) related to meals (PKWiU ex 56.10, PKWiU 56.21 *), PKWiU 56.29, PKWiU ex 56.30), only:
- provided by stationary catering establishments, including seasonally, and
- food preparation services for external recipients (catering),
j) hairdressing, cosmetic and cosmetology,
k) cultural and entertainment - only in the scope of admission to circus performances,
l) related to entertainment and recreation - only in the scope of admission to amusement parks, amusement parks, discos, dance halls.
Cash register - when should you start recording?
In the case of taxpayers selling goods or services that must be recorded on the cash register (listed in § 4 of the regulation), the first transaction for private persons and flat-rate farmers should be charged to the cash register.
Mr. Emil runs a hairdressing salon, and therefore wonders whether he is entitled to an exemption from the cash register up to the limit of PLN 20,000 or not.
Due to the type of business, Mr. Emil must purchase it for the cash register, starting from the first transaction for private persons.
Taxpayers exempted from the cash register due to the turnover limit of up to PLN 20,000 may start recording with the use of cash registers after 2 months following the month in which they exceeded the limit of the exemption.
Mr. Edmund is engaged in the sale of fruit and vegetables, and benefits from the exemption from the cash register due to the fact that the turnover limit of PLN 20,000 has not been exceeded. In May, the turnover limit will probably be exceeded, therefore on the side of Mr. Edmund there was a question from when he should record the sale at the cash register.
In a situation where the entrepreneur used the subjective exemption and exceeded the amount of the turnover limit, the cash register must be installed within two months following the month in which the limit was exceeded, in this situation the sale should be recorded at the cash register on August 1 at the latest.
Cash register in the wFirma.pl system
In wFirma.pl, entrepreneurs can integrate the system with a fiscal printer, which allows them to issue fiscal receipts directly from the system. More about fiscal printers integrated with the wFirma.pl system is described in the article: Fiscal printer in the wfirma.pl system - configuration
The revenue from the cash register must be entered into the system on the basis of periodic reports (daily or monthly).
In order to post a periodical report, go to the tab REVENUE »OTHER REVENUE» ADD OTHER REVENUE »SALE. The report should have a number assigned by the taxpayer (eg ŁRO, order number / month / year or day / month / year). In the revenue adding window, select No contractor and complete the remaining data (amounts) in accordance with the data on the report printout. It is irrelevant whether the booking will be made on the basis of daily reports (posted on a given day) or monthly reports (booked on the last day of the month). In the ADVANCED tab, in the SALES TYPE JPK V7 item, select RO.
The document posted in this way will go to column 7 of the revenue and expense ledger - sale of goods and services and to the VAT sales register. Importantly, the system also enables the correct settlement of the tax relief for the purchase of a cash register in the VAT declaration, which is described in the article Tax relief for the purchase of a cash register - VAT declaration.