Do you want to start an e-commerce business and sell products online? Wondering if you need to use a fiscal cash register, which provides a solid dose of further responsibilities? Or do you not need one when running an online shop? What criteria do you need to meet then? Let's dispel all your doubts and find out how mail-order sales relate to the requirement for a fiscal cash register.
A fiscal cash register for online sales - is it necessary?
When we go shopping in stationary shops, we always get a receipt as proof of purchase. The situation is different when it comes to e-shops - in this case, using a cash register is quite cumbersome and time-consuming. On the other hand, the customer has the right to receive a confirmation that he or she has purchased an item, which will be needed, for example, during a complaint. Let us therefore start from the beginning, i.e. with the VAT law. It stipulates that cash registers must be used by entrepreneurs who sell to natural persons not running a business and flat-rate farmers. When we are involved in traditional trade and have a physical shop, this obligation will not cause major problems. However, when running an online business, we are keen to optimise the order fulfilment process as much as possible. Delivering a receipt to customers will be significantly hampered. So how to deal with mail order without a cash register? Is this possible and legal? We have good news: an addendum has been added to the quoted VAT law regarding exemptions from the obligation to use cash registers. This means that not every online shop is obliged to issue traditional receipts - but this does not apply to all such platforms. 
Cash register vs mail order - when do we have to have one?
There are some specific situations in which we will not bypass the obligation to use a fiscal cash register in our e-shop. The regulation in § 4 point 1 indicates the goods that require recording of sales :
- LPG,
- engine parts,
- trailers and semi-trailers, including containers,
- perfumes and eau de toilette,
- photographic equipment, but excluding parts and accessories,
- motor vehicle bodies,
- tobacco and alcohol products,
- recorded and unsaved digital as well as analogue data carriers,
- internal combustion engines of the type used for the propulsion of vehicles,
- parts and accessories for motor vehicles (but excluding motorbikes),
- internal combustion piston engines,
- radio, television and telecommunications equipment, excluding electron tubes, parts, sound or picture equipment and aerials,
- products used as motor fuels or as additives or admixtures to motor fuels.
Online shop without cash register - when is it possible?
As you can see, the requirement for sales records in e-stores concerns specific goods. If we do not offer our customers the products listed above, we can avoid issuing receipts if:
- our turnover is less than PLN 20,000 per year,
- we carry out deliveries by mail order and payment for purchases is exclusively by bank transfer (this also applies to credit cards).
The first point applies to all shops - including stationary shops. For e-commerce merchants, however, the second point will be more important, in which no annual revenue limits apply. Therefore, nothing will happen if you exceed PLN 20,000 per year. What exactly do the regulations say? Mail order entrepreneurs are exempt from the obligation to have a fiscal cash register if:
- receive the entire amount for the goods by post, bank or cooperative savings and loan association to a designated bank account,
- it is clear from the records or other evidence of payment what the transaction was and on whose behalf it was made (the purchaser's details and address are needed).
Do you want to dispense with the cash register when selling online? If so, ensure that customers always deposit money into your bank account with the correct transfer description and receive their order via courier . It will be your responsibility to keep records to link the payment to the order.
Online shop without a cash register - how to apply the legal principles in practice?
An addendum to the VAT law allowing an exemption from the need to operate a cash register seems like an excellent option for most e-commerce entrepreneurs. But how do you put these rules into practice? It will not be difficult at all. All it takes is:
- not accept payment from buyers in cash,
- not allow personal collection of purchased goods,
- prepare the correct documents - i.e. create records and ensure that the correct descriptions are entered on transfers.
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