Conducting sales is an activity that involves many tasks. The biggest - and probably the most time-consuming - is recording with a cash register. Fortunately, many companies do not have to worry about the obligation to have a cash register, due to the exemptions contained in our law. So when kasa fiskalna not necessary?
A fiscal cash register is a device that allows sales to be recorded . It ensures that every transaction is documented, making it much easier to authenticate sales turnover. Nowadays, in most companies, cash registers are at a very advanced level - there is no need to punch in unnecessary codes, just scan the barcode and the computer itself reads what product and at what price is being sold. The fiscal cash register is usually selected according to the type of services offered by the company.
However, there are many concessions in the legislation so that entrepreneurs do not have to shoulder the burden of having a cash register. Their business is conducted fully legally, even if they do not record sales on this device. So when is it not necessary to purchase a cash register?
Who does not have to have a cash register?
The exemption from having a cash register applies primarily to sales to companies, institutions and establishments carrying on business - so it does not apply to non-business individuals and flat-rate farmers. However, there are also some exceptions to this rule.
The Regulation of the Ministry of Finance on exemptions from the obligation to keep records with the use of cash registers defines in great detail the group of entrepreneurs who can conduct sales to non-business natural persons and flat-rate farmers without the need for a cash register. Among the provisions are those concerning the subjective exemption and the object exemption.
- Subjective exemption - is eligible if the sales turnover limit does not exceed PLN 20,000 thousand during the year.
- Subjective exemption - This group specifies a number of activities that are not subject to the need to register sales on cash registers. These include notary activities, telecommunications services, insurance and financial services, real estate services, among others.
Mail order and the fiscal cash register
Exemptions from the need to keep a cash register also apply to online sales. However, the e-shop must meet certain specific standards to be able to dispense with this form of recording:
- sales must be by mail order only,
- the customer must pay for his order by transferring the entire amount to the seller's bank account (cash payment for purchased items is not possible),
- the sales records kept by the shop must indicate the specific activity and purchaser of the goods,
- turnover must not exceed PLN 20 000 for the previous year.
When does a fiscal cash register become compulsory?
If the annual turnover from sales to individuals and private individuals (flat-rate farmers) is more than PLN 20,000, the fiscal cash register becomes an obligation. In addition, such an exemption does not cover a number of activities and items that are subject to sale. These include, among others, the supply of gas, parts and accessories for motor vehicles, recorded and unrecorded digital and analogue storage media, perfumes or tobacco products and alcohol. All activities and products that are not exempt (regardless of turnover) are listed in the Decree of the Minister of Finance .
It is apparent that, over the years, more and more services and goods are subject to the need to be recorded using a cash register. Although standards are still in force, which allow this activity to be omitted, their influence and scope is becoming increasingly limited. It is therefore necessary to prepare your enterprise for the necessity of purchasing a cash register. It is also worth mentioning that, according to the law signed by the President, the replacement of electronic cash registers with online fiscal cash registers will start from 2020.
A fiscal cash register - is it worth it?
Although keeping records of sales by means of a cash register involves many obligations, it cannot be denied that this form of documentation is less prone to errors. Thanks to it, it is possible to accurately check and control the turnover and the number of transactions that are carried out. Although the acquisition of the device is a rather expensive undertaking, it is worth familiarising yourself with the discounts for the purchase of a cash register.
If you want to run your business without the need for a cash register, it is imperative that you comply with all the legal norms that allow you to be exempt from using one. It is worth remembering that they change from year to year, aiming to introduce a general obligation to use a cash register. So, if you are planning to open a business, it is essential to check whether the services you offer do not require a fiscal register.
