When is the cash register mandatory?


Most entrepreneurs know perfectly well that as long as the turnover from sales to natural persons who do not conduct business activity and flat-rate farmers does not exceed PLN 20,000, the obligation to record revenues by means of a cash register, as a rule, does not occur. However, you have to be careful - there are certain activities at which the cash register must always be used, regardless of the turnover.

When the cash register is mandatory

Therefore, it is worth knowing the catalog of such situations, because ignorance of the law will not protect any entrepreneur from negative consequences on the part of tax authorities.

The inability to take advantage of the exemption from the cash register therefore applies to the supply of such goods as:

  • liquid gas,
  • parts for engines, internal combustion engines of a kind used for propulsion of vehicles, bodies for motor vehicles, trailers and semi-trailers, containers, parts for trailers, semi-trailers and other vehicles, not mechanically propelled, parts and accessories for motor vehicles (excluding motorcycles) elsewhere unclassified internal combustion reciprocating internal combustion engines of a kind used on motorcycles
  • radio, television and telecommunications equipment, excluding electron tubes and other electronic components as well as parts for apparatus and devices for the manipulation of sound and image, antennas,
  • photographic equipment, excluding parts and accessories for photographic equipment and equipment,
  • goods made of precious metals or with the participation of these metals, the supply of which cannot benefit from tax exemption within the limit of 150,000 turnover,
  • CDs, DVDs, audio cassettes, magnetic tapes (including video cassettes), floppy disks, memory cards, cartridges and other analog or digital data carriers containing recorded data or stored computer software packages, including those sold with a license to use,
  • products intended for use, offered for sale or used as motor fuels or as additives or admixtures to motor fuels,
  • tobacco products, alcoholic beverages with an alcohol content above 1.2% and alcoholic beverages containing a mixture of beer and non-alcoholic beverages with an alcohol content exceeding 0.5%, with the exception of goods as part of meals on board airplanes.

However, in terms of services, the exemption from cash registers does not apply to:

  • transporting people in road transport, with the exception of scheduled urban, suburban, intercity and specialized passenger transport services, other than rail, for which official prices are charged, determined by the commune or communal association,
  • transport of people and their hand luggage by taxis.

Thus, the entrepreneur must always remember about the catalog of activities that are not covered by the exemption from cash registers. Not only a new enterprise, but also one that expands its activities with additional services, may lose the right to an exemption.