Not every sale needs to be accounted for at the cash desk (part 2) - objective exemptions

Objective exemptions

Objective exemptions from the obligation to register sales with cash registers are included in the annex to the regulation on the above-mentioned layoffs. The exempt activities include, inter alia, the following supplies of goods and provision of services:

1. Services related to agriculture and animal husbandry, with the exception of veterinary services - with the exception of horse shoeing services.
2. Electricity, gaseous fuels, steam, hot water and air for air conditioning systems.
3. Natural water, water treatment and supply services.
4. Sewage disposal and treatment services, sewage sludge.
5. Services related to the collection of hazardous waste.
6. Services related to infrastructure for the shipment of recyclable hazardous waste.
7. Passenger, urban and suburban rail transport - applies only to scheduled passenger metro services, for which official prices are charged, determined by the commune (Council of the Capital City of Warsaw) or the municipal association
8. Other passenger, urban and suburban land transport - applies only to scheduled urban passenger transport, other than rail, for which official prices are charged, determined by the commune (Council of the Capital City of Warsaw) or the municipal association.
9. Passenger land transport, scheduled: intercity and specialized - applies only to scheduled urban passenger transport, other than rail, for which official prices are charged, determined by the commune (Council of the Capital City of Warsaw) or the municipal association.
10. Postal and courier services - excluding services related to the preparation and delivery of goods to order.
11. Accommodation services and accompanying services provided by hotels, motels, boarding houses and other hotel facilities - applies only to services provided by children's camps.
12. Other services of tourist accommodation establishments and unmanned short-stay accommodation - concerns only services provided by children's camps.
13. Other services related to accommodation, excluding PKWiU 55.90.13.0 - applies only to short-term accommodation services - other, not classified elsewhere (excluding hotel and tourist services).
14. Telecommunications services.
15. Financial and insurance services.
16. Rent and management of own or leased real estate.
17. Services related to servicing the real estate market.
18. Legal services - applies only to the services of notaries in the scope included in the entry in the repertory A and P.
19. Education services - with the exception of:
- services in the field of extracurricular forms of sports education as well as sports and recreational activities,
- services provided by dance schools and dance instructors,
- driving school services.
20. Archive services, only general auxiliary public administration services.
21. Services provided by member organizations.
22. Services provided by organizations and extraterritorial teams.

In addition, the obligation to register at the cash register includes sales concerning, inter alia, following steps:

1. The supply of goods and services by the taxpayer to his employees and by housing cooperatives to members or other persons who have a cooperative ownership right to the premises or who are owners of premises located in buildings administered by housing cooperatives, as well as by housing associations in property owners.
2. Provision of services to natural persons not conducting business activity and flat-rate farmers, provided that the following conditions are jointly met:
- each service provided by the taxpayer is documented with an invoice containing the recipient's identification data;
- the number of provided services, referred to in point 1, in the previous tax year did not exceed 50, while the number of recipients of these services in this period was less than 20.
3. Real estate delivery.
4. Delivery of goods in the shipping system (by post or courier services), provided that the payment for the activity performed was made in full via the post office, bank or cooperative savings and credit union (respectively to the taxpayer's bank account or to the taxpayer's account in the cooperative savings and credit union). of which he is a member), and from the records and evidence documenting the payment, it is clear which specific activity was related to and on whose behalf (details of the buyer, including his address).
5. Provision of services to natural persons who do not conduct business activity and flat-rate farmers, if the payment for the activity performed was made entirely via the post office, bank or cooperative savings and credit union (respectively to the taxpayer's bank account or to the taxpayer's account at the cooperative savings and credit union) of which he is a member), and from the records and evidence documenting the payment, it is clear what specific activity was related to.
6. Land lease and land for perpetual usufruct.
7. Delivery of products (things) - performed with the use of automatic sale devices, which accept the payment and issue the goods in a maintenance-free system.
8. Sale of air transport tickets as well as meals and goods on board airplanes.
9. Canteen services in establishments listed in Art. 43 sec. 9 of the Act, run by these institutions, made available only to pupils, students and other charges as well as teachers and staff.
10. The supply of goods and the provision of services to which the tax exemption referred to in Art. 43 sec. 1 point 15 of the VAT Act (activities in the field of games of chance, mutual wagering, games on slot machines and games on slot machines with low prizes).
11. The deliveries of agricultural products made by flat-rate farmers from their own agricultural activity or providing agricultural services, benefiting from tax exemption under Art. 43 sec. 1 point 3 of the VAT Act.