Keeping records of revenues in the absence of a cash register in the registered lump sum


The obligation to record sales with the use of a cash register in most cases depends on the amount of sales to natural persons. The limit beyond which a given taxpayer should make a fiscal register is:

  • PLN 20,000 for entrepreneurs starting their business in a given year;
  • PLN 40,000 for other activities.

The regulations provide for exceptions for certain types of sale, for which the obligation to keep a cash register arises before the first activity related to such sale.

However, what happens when the lump sum is not required to run a cash register and the buyer does not demand a bill from him? Do you need to document such a sale? If so, in what way?

Of course, such a sale should be documented because it affects the income tax settlement and depending on whether the flat-rate taxpayer is an active VAT taxpayer or cannot affect the settlement of tax on goods and services. A sale not recorded on the cash register, which is not accompanied by the issuance of an invoice or invoice is called a non-fiscal or non-fiscal sale.

Accountless sales are documented on the basis of the daily sales statement, which is entered into the revenue record on the basis of internal proof. This document should include the total value of revenues for a given day, but also a distinction of revenues broken down into individual lump sum rates. The subscription is made at the end of the day, not later than before the sale begins on the following day.

Depending on whether a given entrepreneur is an active VAT taxpayer or not, the sales amounts are either gross or broken down into net amounts, VAT and total value - gross amount. At the end of the month, a monthly statement of non-account sales for VAT purposes is prepared, on the basis of which the calculated tax is included in the VAT-7 return.

Since it is impossible to remember the value of sales not documented with a receipt, bill or invoice, it is worth keeping a notebook with a daily statement of sales for this purpose, which will simplify the recording of this type of sale for the taxpayer. Entries should be made chronologically, and sales should be divided into individual tax rates. You should also remember about numbering the pages in the notebook and about the summary of the month in which VAT payers will be required to calculate the net value and VAT for individual revenue rates.