Cash registers for everyone - can they become mandatory?

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Cash registers are becoming more and more common among entrepreneurs running a business, and this is due to changing regulations, which reduce the list of activities which may be exempted from having them.Looking back, it can be seen that the turnover limit for the exemption has also decreased over the years. Is the Polish government striving to completely abolish exemptions from the register of cash registers? Find out if there is a chance that cash registers will become a chore for everyone!

Who is required to record sales at the cash register?

The obligation to record sales at the cash register is regulated by Art. 111 sec. 1 of the act on tax on goods and services. Under it, taxpayers who sell to natural persons who do not conduct business activity and flat-rate farmers are required to register their turnover with a cash register.

Art. 111 sec. 1 of the VAT Act

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 using cash registers.

On the other hand, the regulation of the Minister of Finance on exemptions from the obligation to keep records with the use of cash registers provides for exceptions to this rule, as it includes a certain scope of both subjective and objective exemptions.

Cash registers for everyone and the scope of exemptions over the years

The subjective exemption from the cash register results from the turnover limit that the entity achieves during the year. This limit is proportional. This means that entrepreneurs starting sales during the year should recalculate the limit in relation to the number of months in which the sale was made. Until 2012, this limit was PLN 40,000, but it was reduced to PLN 20,000 and is still in force today.

The objective exemption covers activities the performance of which entitles to exemption from the income records at the cash register. The list of exempt activities is included in the annex to the regulation. Over the years, the right to subjective exemption has been lost to activities such as such as:

  • legal services,

  • accounting and bookkeeping services,

  • market and public opinion research,

  • business and management consultancy,

  • secretarial and translation services,

  • funeral and related services,

  • household services.

The scope of activities that are not exempt even if the turnover limit is not exceeded has also expanded. The scope of activities for which the exemption does not apply has been extended, inter alia, about services:

  • repair of motor vehicles and mopeds;

  • in the field of testing and technical inspections of vehicles;

  • in the field of medical care provided by doctors and dentists, with the exception of services provided by persons listed in item 51 of the Annex to the Regulation;

  • legal services, with the exception of the services specified in item 28 of the Annex to the Regulation;

  • tax consultancy;

  • provided by stationary catering establishments, including seasonally;

  • catering;

  • hairdressing, beauty and cosmetology.

  • cultural and entertainment - only in the scope of admission to circus performances,
  • related to entertainment and recreation - only in the field of admission to amusement parks, amusement parks, discos, dance halls,
  • in the field of currency exchange, with the exception of services provided by banks and credit unions.

For whom will cash registers be obligatory in 2018?

The exemptions included in the currently binding regulation of the Minister of Finance on exemptions from the obligation to keep records using cash registers will expire on December 31, 2017. It is replaced by a completely new regulation of December 20, 2017 on exemptions from the obligation to keep records at the use of cash registers, which reduced the scope of exemptions by several items. The government will probably strive to make cash registers mandatory for everyone in the future.

Ultimately, all cash registers are to be replaced with online cash registers, which will be connected with the Ministry of Finance, and the sales recorded on them will be reported to the Central Cash Register Repository on an ongoing basis. Currently, they are expected to be introduced in some industries at the beginning of 2018, but this information has not yet been officially confirmed.