Issuing an invoice or a receipt is the responsibility of every seller. However, there are situations in which we can document sales without a fiscal cash register. In such cases, we must fulfil the legal conditions exempting us from this obligation, e.g. we must not exceed a certain turnover limit or accept payment for goods only by bank transfer. So how to keep records of sales without a fiscal cash register?
Sales to individuals without a cash register - what about documentation?
When we run a business, we want to optimise all tasks and activities as much as possible in order to streamline work. The need to use a cash register often generates additional burdens - especially in the e-commerce . The e-commerce industry differs significantly from traditional forms of stationary sales, where the customer receives a receipt immediately after making a purchase. Fortunately, in many cases we are able to benefit from a waiver of the obligation to have a fiscal cash register - whether due to the turnover limit (PLN 20,000 per year) or the subject exemption (no need to issue receipts and invoices). However, what about the records of retail sales? How should we keep them so as not to break the law? The absence of a fiscal cash register is certainly not associated with freedom from the necessary documentation. Companies exempt from VAT and issuing receipts have a choice of one of two ways of documenting:
- daily issuing and posting of an internal receipt in the P&L - in this case, the company usually does its own bookkeeping, where, at the end of each day, it prepares the aforementioned internal receipt indicating the value of revenue for the day. The entries are made in the income and expenditure tax book;
- Keeping records of sales and posting revenues to the P&L register on a monthly basis - here, in turn, we outsource the bookkeeping to an accounting firm. All sales to self-employed individuals and flat-rate farmers must be recorded. At the end of the month, it is entered in the P&L register.
No cash register - what should the records contain?
When preparing the documentation, we should keep in mind all the important elements - you cannot do without them if you do not want to expose yourself to additional problems. Sales records should therefore include:
- next issue,
- date of sale,
- details of the purchaser,
- gross value,
- a summary of the value of revenue for the day,
- tax rate differentiation (in the case of active VAT taxpayers).
Please note: every entrepreneur is obliged to file the sales register and number the pages. This includes both printing out the pages already numbered and numbering them by hand, and then stapling everything together. Companies do not have to report the records to the tax office, but in the event of an inspection, the officials have the right to check the timeliness of the record-keeping.
Proof of sale without a cash register - what do we issue to buyers?
Since we do not issue receipts, should customers get some other proof of purchase from us? This is possible, but to answer this question we need to consider as many as three different situations:
- the consumer requests a document confirming the purchase immediately or after a lapse of time - if we are not VAT registered, customers may ask us for a receipt or invoice. We are then obliged to comply with such a request and produce proof of purchase of specific goods;
- the buyer has not requested any document - when the consumer does not request a receipt himself, we do not give him anything. It will be our responsibility to enter the transaction in the appropriate records;
- the company itself issues VAT invoices to buyers - although it is not necessary to issue a proof of purchase (except when the customer requests it), we can give customers a document confirming the transaction - the regulations do not prohibit this and many businesses choose to issue invoices that are generated automatically.
Sales without a cash register at a VAT payer - how is it documented?
Companies that are active VAT payers and engage in unaccounted trade have a much simplified task. This is because they do not have to keep a separate register used only for recording sales. Transactions are recorded in the VAT sales register, from which values are transferred to the P&L register.
Lack of fiscal cash register and sales records - summary
As you can see, recording sales without a cash register is not that difficult at all, and should not stop us from giving up receipts when we meet certain conditions. All you need to do is to choose one of the ways of documenting and make sure that posting takes place regularly. When preparing a record of sales without a cash register, do not forget to include all the required elements - only then will the document be properly constructed and we will not be worried about a possible inspection by an official. When conducting retail sales without a fiscal cash register, we are not obliged to provide customers with a proof of purchase - unless they themselves request it.
