Exemptions from the cash register in 2020

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The Ministry of Finance, in the regulation on exemptions from the obligation to keep records with the use of cash registers, lists the cases in which taxpayers are entitled to be exempted from the obligation to have a cash register. The text of the regulation is updated from time to time and adapted to the current market conditions. When issuing a new ordinance, the ministry specifies the period for which the current text will be valid. The current content of the regulation entered into force on January 1, 2019. Find out about the most important exemptions from the cash register, listed in the current text of the regulation.

Exemption from the cash register due to the turnover limit

The most frequently used exemption, especially among entrepreneurs starting a business, is the exemption due to not exceeding the turnover limit. The new regulation does not provide for any changes in the scope of application of the exemption in relation to previous years.

Pursuant to § 3 sec. 1 point 2 is released from the obligation to record the sale with the cash register of taxpayers whose turnover in the previous tax year did not exceed the amount of 20 thousand. zloty. This exemption expires after two months following the month in which the limit was exceeded, or when any of the activities listed in § 4 are performed, with some exceptions, which were included in the regulation.

Additionally, keep in mind that this limit is proportional. This means that entrepreneurs who start selling during the year should convert the limit into the number of months in which the sale was made.

Supply of goods and provision of services by the taxpayer to his employees and exemptions from the cash register

On the basis of the annex to the regulation of the Minister of Finance on exemptions from the obligation to keep records using cash registers, which lists the activities exempted from the obligation to record, in the event that the entrepreneur wants to provide a benefit to an employee or sell goods (item 34 of the annex) or component company's assets (including also item 47), e.g. a car, then a given transaction will benefit from the exemption from the obligation to register with a cash register, provided that the condition of proper documentation is met

It should be absolutely remembered that the exemptions from the cash register do not apply if the entrepreneur started recording sales using the cash register before January 1, 2019.

Exemptions from the cash register when selling assets to natural persons who do not conduct business activity

On the basis of item 47 of the Annex to the Regulation of the Minister of Finance on exemptions from the obligation to keep records with the use of cash registers, taxpayers, selling fixed assets belonging to the company to natural persons who do not conduct business activity, will be able to take advantage of the exemption from the obligation to register these operations with a cash register.

Free delivery of goods for employees or for personal purposes of the taxpayer and the records at the cash register

In addition to sales to employees, the exemption from the obligation to register by means of a cash register will be used by the transfer or consumption of goods for personal purposes of the taxpayer or his employees, including former employees, partners, shareholders, members of the cooperative and their household members, members of bodies constituting persons. legal entities, members of the association, as stated in item 43 of the Annex. At the same time, it should be remembered that the delivered goods should not be included in the catalog that are subject to the obligation to register by means of a cash register.

Exemptions from the cash register and sales in the shipping system

Taxpayers selling goods in the shipping system, with the exception of goods listed in § 4 point 1 of the Regulation of the Minister of Finance on exemptions from cash registers, will be able to benefit from the exemption from the obligation to register these operations using a cash register, provided that:

  1. the supplier of the goods will receive the full payment for the activity performed via the post office, 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). Payment can also be made via e.g. payment systems,
  2. from the records and evidence documenting the payment, it is clear which specific activity was related to and on whose behalf it was made (buyer's data, including its address).

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Provision of services to natural persons who do not conduct business activity and exemptions from the cash register

Taxpayers providing services other than those listed in § 4 point 2 of the Regulation of the Minister of Finance on exemptions from the obligation to keep records using cash registers, may use the exemption, the content of which is contained in item 37 of the Annex to the above Regulation. The exemption is applicable in the case of providing services to natural persons who do not conduct business activity and to flat-rate farmers, if the service provider receives full payment for the activity performed by mail, bank or credit unions (to the taxpayer's bank account or to the bank account, respectively). the taxpayer's account at the cooperative savings and credit union, of which he is a member), and from the records and evidence documenting the payment, it clearly shows which specific activity was related to. Due to the possibility of using the above exemption from the cash register by a larger number of companies, it is worth, as an example of the correct application of this exemption, to use the individual interpretation of the Director of the Tax Chamber of April 12, 2019, ref. 0113-KDIPT1-3.4012.67.2019.2.JM.

(...) In the opinion of the Applicant, amounts paid by X or Y type portals are exempt from the obligation to record at the cash register specified in item 37 of the Annex to the Regulation of the Minister of Finance of 28 December 2018 on exemptions from the obligation to keep records using cash registers (Journal of Laws 2018.2519, hereinafter: the regulation).

Pursuant to Art. 111 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. The Applicant's guests will, as a rule, only be natural persons who do not conduct business activity.

However, according to the regulation, there are cases in which there is no obligation to use cash registers. According to the exemption specifiedin item 37 of the Annex to the Regulation, the provision of services to natural persons who do not conduct business activity and flat-rate farmers benefits from the exemption from the obligation to use cash registers, if the service provider receives full payment for the activity performed by mail, bank or cooperative savings and credit union (respectively on 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 from the records and evidence documenting the payment, it is clear what specific activity was related to.

The services provided by the Applicant consist in the provision of hotel services, consisting in renting rooms to natural persons, and the transfers received to the Applicant's account allow for the exact assignment of amounts to specific services provided. It is irrelevant that the money is transferred to the Applicant's account via portals, and not directly from the guests. It is also irrelevant that the portals can make collective, periodic transfers, if a separate specification of services included in this transfer will be prepared for each transfer. In those cases where the payment made by the guests is transferred via the portals to the Applicant's bank account, the Applicant will not be required to use a cash register. (...)