Nowadays, we are increasingly willing to buy things online. The form of online shopping is not only associated with favourable prices, but also with easily accessible goods and fast shipping. Hence, more and more e-stores are being established. However, there is still a lot of controversy about the relationship between online sales and having a fiscal cash register. So when is a shop exempt from having one and when does it become necessary to acquire one? Let's find out!
Internet sales and the fiscal cash register is a frequently discussed topic. The recording of sales by means of it involves a large number of obligations, related not only to issuing documents, but also to their storage. It is worth mentioning that the norms stipulating the necessity to have a fiscal cash register only apply to sales to natural persons who do not have their own business activity and flat-rate farmers (private individuals).
However, there are a number of provisions to avoid the need for a cash register. The question therefore arises as to when webshop does not have to keep such records?
- when the sale is to companies, institutions and establishments carrying out economic activities (i.e. not to individuals, non-entrepreneurs or flat-rate farmers),
- if sales are made exclusively by mail order,
- when the customer pays for his or her order by transferring the entire amount to the seller's bank account (cash payment for purchased items is not possible),
- when the shop's sales records indicate a specific activity and purchaser of the goods,
- when the turnover does not exceed PLN 20,000 for the previous year.
The exemption from keeping records by means of a fiscal cash register can also be linked to the items that the online shop in question has on offer . These include, among others: telecommunications, financial, insurance or real estate services. All activities exempt from the obligation of recording are listed in the appendix to the regulation of the Minister of Development and Finance.
Furthermore, transactions carried out through an intermediary such as PayPal, PayU or Przelewy24 are also considered to be exempt from the need for a fiscal printout. The handling of such transfers is entirely carried out through the bank or online payment system, so that the transferred funds go directly to the seller's account.
Cash on delivery
The same is true of sales in which the customer undertakes to pay upon receipt of the ordered goods. In this case, however, the intermediary between the seller and the buyer is the courier company or the post office. The money, accepted by the person purchasing the goods - which can be a card or cash transaction - is transferred directly to the seller's bank account.
However, it should be borne in mind that both transactions mediated by an online payment system and those mediated by a courier company or post office must be properly documented. . The records kept should include all transactions made and the payments to which they relate.
When should a fiscal cash register be purchased?
However, as is usually the case, there is an exception to every rule. Specifically, certain products are subject to this, the sale of which requires the issue of a proof of purchase using a fiscal cash register. These are listed in §4 of the regulation and include, among others, electronic equipment, parts and accessories for motor vehicles or perfumes.
In addition, the obligation to use a fiscal cash register for online sales arises when:
- the customer is given the option of collecting the ordered items in person (this does not count as mail order),
- it is possible to pay for purchased items in cash,
- when the product range includes products that need to be recorded using a cash register.
The provisions exempting the use of a cash register are very limited and only apply to a narrow range of services.
Lack of fiscal cash register and sales document
If you meet the above conditions and your e-business does not require a cash register, it is worth considering how you will issue a sales document to the customer. It should be noted that this is mandatory. In such a situation, there are two solutions - issue a named invoice or generate a proof of sale (bill). The document usually accompanies the items being sent.
In addition, online mailers are obliged to make their bank account number available to the Tax Office. In case of necessity or doubt, the office has the possibility to check the transactions performed on the account.
Is it worth having a fiscal cash register?
Although there is a lot of paperwork involved in keeping records with a cash register, it is often a cost-effective form of bookkeeping. It puts the company's finances under full control. The biggest advantage, however, is that you don't have to worry about any standards or concessions. This allows you to run an e-business without having to analyse the regulations and the changes that occur in them over the years.
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