Cash register - everything you need to know
Many entrepreneurs have problems with a cash register, they do not know which business profiles are exempt from the obligation to have such a cash register, and which they must absolutely have. What's worse, people running a business do not realize what penalties they face for not having a cash register. Ignorance has certain consequences, so it is worth getting acquainted with the specificity of cash registers.
Cash register - obligations and penalties related to its possession
It is generally necessary to record turnover with cash registers. However, in the absence of it, certain consequences are drawn:
- fine of up to 180 daily rates,
- in addition, the head of the tax office or the fiscal control authority determines - for the period until the commencement of keeping the records of turnover and the amounts of tax due using cash registers - a tax liability in the amount corresponding to 30 percent. the amount of input tax charged on the purchase of goods and services.
In a situation where a given entrepreneur, for reasons beyond his control, does not have a cash register, he is obliged to purchase a reserve cash register. And even if there isn't one, it can't sell.
At the same time, it is worth noting that entrepreneurs equipped with cash registers are entitled to certain profits. Taxpayers who start recording turnover have the option to deduct from the tax the amount of each purchase of cash registers in the amount of as much as 90%. its purchase price, but it cannot exceed PLN 700.
Exemption from the obligation to use a cash register
Some taxpayers are entitled to an exemption from the obligation to register turnover with cash registers. However, to obtain this privilege, the following conditions must be met:
- the limit of the amount entitling to the exemption apart from mail order sales is up to 40 thousand. PLN, and for taxpayers starting business in a given tax year - 20 thousand. PLN per year. The limit should be combined with the exemption from mail order sales - if the limit is exceeded, the exemption expires after two months, counting from the first day following the month in which the amount of PLN 40,000 was exceeded. PLN, that is, if the exceedance took place in August this year, then recording in the cash register should start from October 1, 2011;
- shipment delivery of goods (post office or courier) not covered by the limit;
- provision of services for which payment is made in full by mail, bank (also online payment systems) or a cooperative savings and credit union, where the records of evidence documenting the transaction must show which specific transaction the payment was related to;
- the applicant must keep detailed records of proofs of payment so that the details of the natural person not running a business or the flat-rate farmer on whose behalf the goods were shipped can be identified;
- the applicant did not start accounting for services before 1 January 2009 and 2010.
What do the exemptions not apply to?
The entrepreneur, despite the tempting exemptions, should also take into account those types of business that are not eligible for exemptions. Thus, the exemptions do not apply (mainly to the sale of goods listed in Section 4 of the Exemption Regulation):
- pick up the goods in person and pay for them only after their prior checking;
- supply of liquid fuels, tobacco products and alcoholic beverages;
- supply of articles made of precious metals or with the use of these metals;
- supply of pre-recorded, pre-recorded or packaged computer software, CDs, DVDs, audio cassettes, magnetic tapes, floppy disks, memory cards and cartridges;
- supply of photographic equipment, except parts and accessories for photographic equipment and supplies;
- supply of radio, television and telecommunications equipment, except for antennas, tubes and other electronic components, and parts for apparatus and devices for the manipulation of sound and images.
On January 1, 2011, some changes were made to the cash registers, which are in full force on April 30, 2011. Here they are:
- Taxpayers who used the exemptions in the previous year (e.g. lawyers or doctors) will be required, similarly to other taxpayers, to set the amount of the exemption limit (e.g. up to PLN 40,000 per year).
- The new regulation does not cover services related to free professions, including freelance services, which have been exempted from the obligation to have cash registers so far. Only the services of notaries in the scope included in the entry in the repertory A and P (ex 69.10.1) are exempted.
- There is no exemption for taxpayers paying in the form of a tax card. They must apply the general rules of exemptions - turnover limits of 20,000 and 40,000. zloty.
- Reducing the allowable total sales limit (not benefiting from the exemption and exempted) to 80 percent. If the ratio of the sale exempt and not exempt from the obligation to have a cash register exceeds 80%, the exemption ceases to apply.
- Extension of the directory of services, the execution of which does not allow for any exemption:
- supply of parts for motor vehicles;
- storage of goods, luggage at railway and bus stations;
- recreation, culture and sport services;
- services in the field of out-of-school forms of sports education, as well as sports and recreational activities;
- dance school and dance instructor services;
- cleaning and cleaning services for facilities;
- household services;
- other commercial services not elsewhere classified - services in the field of creditworthiness assessment, services provided by collection agencies, the provision of which by the taxpayer is fully documented by an invoice.
The cash register was a headache for entrepreneurs and will continue to be. And the new regulations do not make it any easier. New entrepreneurs, as well as "old troublemakers", should absolutely become familiar with the conditions that are dictated by the regulations related to cash registers. All this to avoid possible unpleasantness in the future. In addition, it is worth taking a closer look at the new regulations that come into force, because it may suddenly turn out that a person running a business, who so far had the privilege of exemption, is no longer entitled to it.