The obligation to have a fiscal cash register is becoming more and more common. It does not apply to entrepreneurs who sell goods or provide services only to companies or organizations, local and state administration bodies. Newly introduced regulations mean that a decreasing number of entrepreneurs can take advantage of exemptions from the obligation to use a fiscal cash register. Read the article to the end and find out who must have a cash register.
Turnover limit
According to the provisions of the VAT Act, taxpayers are obliged to use cash registers for sales to natural persons not conducting business activity, as well as to lump-sum farmers. An entrepreneur whose company did not achieve a turnover (in the previous or current year) of more than PLN 20,000 is exempt from the obligation to use cash registers. This exemption is valid until the end of 2021. It should be remembered that in the case of taxpayers who start their business activity in a given year, the exemption limit is calculated proportionally to the period of activity.
Who must have a fiscal cash register – traditional cash register vs. online cash register
According to the ordinance of the Minister of Finance, by 2023 all traditional cash registers are to be replaced with online cash registers. First of all, the change of cash registers applies to specific industries. Currently, entrepreneurs record sales using fiscal cash registers with paper or electronic recording of copies. Online cash registers work differently from standard ones. First of all, they can continuously and automatically connect to the Central Repository of Cash Registers. Thus transferring all data on sales to it. These include: receipts, daily reports or non-fiscal documents.
Who must have a fiscal cash register – online cash registers from 2021
From January 1, 2021 online cash registers must be used by companies providing services:
- catering (including services provided seasonally),
- short-term accommodation services,
- sale of coal, briquette and similar solid fuels produced from coal, brown coal, coke and semi-coke.
From 1. July 2021 online cash registers must be used by companies providing services:
- hairdressing,
- cosmetics and cosmetology,
- construction,
- law,
- within the scope of medical care provided by doctors and dentists,
- related to the operation of fitness facilities (admission only).
