When should I account for the sale on the cash register?

As a rule, every entrepreneur selling to natural persons who do not conduct business activity and flat-rate farmers is obliged to register it at the cash register. Why "in principle"? Because some taxpayers may benefit from the exemption from cash registers. However, among those who have such an obligation, the question arises when to include sales at the cash register? We answer this question below.

When to record a sale at the cash register - general rules

According to the general rule, the sale is recognized in the cash register at the moment when the VAT obligation arises. According to the general rule set out in Art. 19a paragraph. 1 of the VAT Act, the tax obligation arises when the service is provided or the delivery is made.

Important! Taxpayers with a special moment of tax liability should take into account individual provisions relating to them when recording sales at the cash register.

 

Example 1.

An entrepreneur who runs a hairdressing salon, on December 14, 2015, I perform a women's haircut for Mrs. Kowalska. He is paid in cash for the service provided. When to record a sale on a cash register?The sale at the cash register is to be recognized immediately after the service is provided, December 14, 2015.

Advance payment on the cash register

The issue of recording advance payments at the cash register is regulated by the ordinance of the Minister of Finance on cash registers. Par. 3 sec. 2 of the regulation clearly indicates that the receipt of all or part of the receivable (payment) before the sale is subject to recording upon its receipt.

Important! Entrepreneurs registering the collection of advance payments for the supply of goods and services in the following months may notify the head of the tax office that they want the collected advance payment to be income tax revenue at the same time. According to the general principles of PIT, accepting an advance payment does not create a tax obligation. More on this topic in the article: Advances on the cash register from 2015.

 

Example 2.

The entrepreneur who is a car mechanic made an appointment with the client (private person) to perform the service on December 30, 2015. The total price of the service will be PLN 750. On December 20, 2015, the client decided to make an advance payment. Should it be shown on the cash register and when it should be?

Pursuant to the regulation, the entrepreneur should register the advance payment at the cash register on the date of its receipt, i.e. on December 20, 2015.

Payment after the service is performed at the cash register

As mentioned in the first part of the article, sales at the cash register are generally recognized when the VAT obligation arises. In a situation where the entrepreneur first delivers the goods or performs the service, and only then receives the payment for them, the transaction should be recorded at the time the tax obligation arises, i.e. on the date the goods were delivered or the service was performed.

Example. 3.

The beautician performed a service on December 2, 2015 for a natural person not conducting business activity. The client paid for the service on December 15, 2015. When should I show the transaction at the cash register?

The transaction should be recognized at the cash register on the date the service was provided, because then the tax obligation arose under VAT.

Example 4.

The seller ordered goods for a total value of PLN 1,500 for a private person. The goods were delivered to the customer on December 10, 2015. On this day, the seller received PLN 500 of the payment. According to the agreement, the remaining amount was received on January 10, 2016. When should the sale be reported at the cash register?

Pursuant to the regulations, the sale at the cash register must be shown at the time when the VAT obligation arises. This obligation arose on the day of delivery, i.e. on December 10, 2015 for the entire amount - PLN 1,500. Therefore, the seller on December 10, 2015 is obliged to record the sale for the entire value of the delivered goods.