The new regulation about exempting obligatory usage of cash registers has been introduced!
As a reminder, the current regulation of the Minister of Finance of December 22, 2021, on exemptions from the obligation to keep sales records using cash registers expires at the end of 2023.
Poland introduces cash register exemptions in 2024.
Public
Poland
Author: Kristina Dosen
Category:
Fiscal subject related
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784
Content accuracy validation date:
26.12.2023
Content accuracy validation time:
08:53h
Firstly, we need to point out that the legislator decided to keep the new regulation very similar to the current one. Mostly, it brings more precise clarifications about certain definitions. In 2024, taxpayers whose net turnover from the previous calendar year did not exceed PLN 20,000 will still not have to have a cash register. Entrepreneurs who start selling to natural persons not running a business and flat-rate farmers during the year calculate the limit amount in proportion to the period of such sales.
Most of the taxpayers that were exempt from the obligation to have cash registers in 2023 will still be exempt in 2024, and in general, that refers to mail order sales, the provision of services with payment on account, the supply of goods and services by the taxpayer to his employees, or the supply of real estate. Also in 2024, entities selling goods or services that are subject to the obligation to register will not be able to benefit from the exemption, regardless of the sales volume. This includes, among others: lawyers (with some exceptions), tax advisors, doctors, taxi drivers, car mechanics and diagnosticians, entities providing hairdressing, beauty, and cosmetology services, and car washes. The exemption will also not apply to sellers of liquefied petroleum gas, car parts, photographic equipment, computers, tobacco products, alcohol, or some cosmetics (perfumes and toilet waters). The annex to the regulation also lists a number of other activities that do not have to be registered at the cash register.
For the vending sales devices, the rules are as they were before. More precisely, despite the previous attempts of the Ministry of Finance to exclude the application of the exemption in question in relation to vending machines, the operation of this type of device will still be possible. This is indicated by the content of point 39 of the annex to the new regulation in question. According to its provisions, the activities exempt from the obligation to keep records using cash registers include "delivery of goods using automatic sales devices that accept payments and issue goods in an unattended system."
Cash register exemptions in 2024, provided for in the draft new regulation, are to apply only until December 31, 2025. It is important to state that if taxpayers already use a cash register in 2023, they must continue to have it in the following year. The exemption does not apply to taxpayers who are already (or were in the past) obliged to register sales at the cash register.
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