Fiscal cash register – what is it?
Let’s start with the basics. Although for many years the fiscal cash register was rightly associated with a device that prints receipts, in 2023 this state of affairs has long since become obsolete. As a general rule, the cash register is still used to store information about a store’s or company’s inventory and to record sales of goods and services, but the way it does this has changed significantly.
Currently, four types of cash registers are used. These include traditional cash registers with paper copy recording, cash registers with electronic copy recording, online cash registers and virtual cash registers. The latter type of cash register, however, is not a physical device, but software that allows you to manage your assortment.
Important!
Traditional cash registers and those with electronic recording are being phased out of the market. If your company is just setting up a cash register in 2023, these two types can be confidently skipped.
Obligation to have a fiscal cash register – who is affected?
As a rule, the obligation to have a fiscal cash register applies to all taxpayers who are engaged in the sale of goods and services to individuals. In some cases this obligation is absolute, in others it only takes effect when the company’s turnover exceeds PLN 20,000 per year. Still other companies may benefit from an exemption.
Who must have a fiscal cash register?
The Regulation of the Minister of Finance on exemptions from the obligation to keep records of sales using cash registers describes in detail which companies must use a fiscal cash register and which are exempt from this obligation.
The ordinance lists the activities in which exemptions from the obligation to record sales do not apply. These include:
- LPG supplies, engines, auto parts, computers,
- The sale of tobacco products and alcoholic beverages,
- Providing passenger transportation, vehicle repair, legal, tax consulting, cultural and entertainment services,
- The sale of products made of or with precious metals,
- Sales of photographic equipment excluding parts and accessories,
- providing tax consulting services,
- providing legal services,
- Providing hairdressing, beauty and cosmetology services,
- providing food services.
For a complete list of cases in which the use of a cash register is absolute, see Section 4 of the Ordinance.
Fiscal cash register vs turnover limit
Many companies are required to launch a fiscal cash register only when the company’s turnover exceeds PLN 20,000 per year. An entrepreneur must procure a fiscal cash register within two months of the last day of the month in which he exceeded the turnover limit.
Example:
Mr. Janusz began providing services in January – he does furniture restoration. On April 7, his turnover exceeded PLN 20,000, which means he should think about a fiscal cash register. Fortunately, he has some time to do so – the deadline is not until June 30.
It is worth remembering that sales of real estate, fixed assets, or legal and intangible assets should not be included in the turnover limit.
Important!
The PLN 20,000 turnover limit applies until December 31, 2023 (see Regulation, § 3.1).
Which companies can operate without a cash register?
According to the provisions of the aforementioned Ordinance, some taxpayers can operate without a cash register, even after exceeding a turnover of PLN 20,000. Here are some of the activities that are exempt from recording.
Delivery of goods or provision of services, the object of which is goods or services:
- services related to agriculture and animal husbandry,
- services related to the collection, processing or treatment of waste (both hazardous and non-hazardous – recyclable and non-recyclable),
- Passenger transport – both rail and other land transport,
- Telecommunications, broadcasting and electronic services referred to in Art. 2 pts. 25a, 25b and 26 of the Law,
- financial and insurance services,
- notarial activities,
- some education services.
Sales relating to specific activities:
- real estate delivery,
- delivery of goods by mail order system,
- Lease of land and the transfer of land for perpetual use,
- Delivery of goods using automatic sales devices (vending machines),
- air transportation ticket sales,
- Sales of fixed assets, intangible assets subject to depreciation,
- supply of agricultural products and provision of agricultural services by flat-rate farmers who enjoy tax exemption.
A full list of activities that do not require a cash register can be found in the appendix to the Decree of the Minister of Finance dated December 22, 2021.
Since when is it necessary to have a fiscal cash register?
If in your business activities you are carrying out or intend to carry out the activities listed in §4 of the Decree on the Administration. exemptions from the obligation to keep records of sales, you must install a fiscal cash register before you make your first transaction.
If your type of business includes an exemption from the obligation to have a cash register up to PLN 20,000 turnover, the launch of the cash register should take place within two months from the last day of the month in which the limit was exceeded.
Does the company have to purchase a fiscal cash register?
No – a company may or may not have its own fiscal cash register. Other options available include rental, lease and leasing. It is only mandatory to purchase an online version of the cash register.
What fiscal cash register to choose in 2023?
As of January 1, 2023, only online cash registers are available for sale – this is in connection with the phasing out of cash registers with paper copy recording and those with electronic copy recording.
If you already have an older-type fiscal cash register, no worries – you can use it until the end of its useful life. However, if you don’t have a cash register yet, you need to get an online cash register.
There is, of course, an exception to this rule – some taxpayers can use virtual cash registers, the de facto software for recording sales. Details on how virtual cash registers work and when they can be used include Regulation of the Minister of Finance on. cash registers having the form of software.
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