Records kept by an entity exempt from VAT


The VAT Act exempts taxpayers from tax for which the value of taxable sales did not exceed the total of PLN 150,000 in the previous tax year. The amount of tax is not included in the sales value. Such a privilege was indicated in Art. 113 paragraph. 1 of the act.

Entities that have just started operating during the tax year are also entitled to the exemption. This is what paragraph 9 of the above article which says:

The taxpayer starting during the tax year to perform the activities referred to in article 1. 5 is exempt from tax, if the estimated sales value does not exceed, in proportion to the period of business activity in the tax year, the amount of PLN 150,000.

Obligation to keep records

According to Art. 109 paragraph. 1 of the Act, taxpayers exempt from tax pursuant to Art. 113 paragraph. 1 and 9 are required to keep sales records for a given day, but not later than before the sale on the next day.

If it is found that the taxpayer does not keep records or keeps them in an unreliable manner, and it is not possible to determine the value of the sale on the basis of the documentation, the head of the tax office or the tax inspection authority will determine, by way of estimation, the value of the taxable sale and determine the amount of tax on it. due. If the subject of taxation cannot be determined, the tax amount is determined using the 22% rate.

What data should the records contain?

In the case of entities exempt from tax pursuant to art. 113 paragraph. 1 and 9, the Act does not explicitly indicate the elements it should contain. however, the following can certainly be mentioned among them:

  • ordinal number;
  • trading date;
  • proof of sale (receipt, bill);
  • type of taxable activity;
  • the value of sales;
  • sales value cumulatively.

Separate records are not always needed ...

Tax authorities sometimes allow the above-mentioned register to be replaced with another, for example:

  • The Book of Revenues and Expenses, when the turnover is controlled in terms of VAT exemption,
  • Records of revenues (lump sum), when the turnover is controlled in terms of VAT exemption,
  • when the taxpayer registers each transaction with the cash register (Decision of the head of the Second Tax Office in Łódź-Bałuty no. III-2 / 443-85 / 69695/05 / PJ of February 10, 2006).