Fiscal subject related
According to the Government Legislation Centre, the existing regulation from November 24, 2023, will expire on January 1, 2025. Without a new regulation, all taxpayers currently exempt from using cash registers would be required to comply starting next year. The proposed regulation, effective from 2025 to 2026, extends the exemption period while keeping the sales volume criterion unchanged at PLN 20,000 for both ongoing and new businesses.
The draft regulation specifies that certain activities will no longer qualify for exemptions, including:
- Automatic Sales Devices: Delivery of goods via unattended automatic sales devices.
- Self-Service Devices: Services provided through devices operated by customers, such as ticket machines, that accept payments in cash or non-cash forms.
The Ministry of Finance highlights that these changes aim to tighten record-keeping and address market demands and irregularities in sales reporting. The exemption for public transport ticket sales will remain, but from January 1, 2026, services like parking lot management using self-service ticket devices will require cash registers.
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