Exceeding the sales limit and the registration of the cash register

The limit of the exemption from the obligation to have a cash register is PLN 20,000. zlotys, and therefore an entrepreneur who sells to private persons or flat-rate farmers can easily exceed it. Let's check what is involved in exceeding the sales limit to private persons and flat-rate farmers.

When can a company benefit from a subjective exemption?

Pursuant to § 3 sec. 1 of the regulation on exemptions from the obligation to keep records with the use of cash registers is exempt from the obligation to record in a given tax year, but not longer than until 31 December 2021, taxpayers whose turnover is carried out for the benefit of natural persons not conducting business activity and flat-rate farmers did not exceed the amount of PLN 20,000 in the previous tax year. If business activity is established during the tax year, this limit is calculated proportionally to the period of conducting business in a given year.

Subject exemption from the cash register - conditions
Sales carried out in the previous tax year	Sales started during the fiscal year
- in the previous tax year, the taxpayer's turnover for the benefit of private persons or lump-sum farmers did not exceed PLN 20,000, - the taxpayer was not obliged to record the sale at the cash register (he is not excluded from the exemption under § 4 of the regulation), - has not ceased to meet the conditions for exemption from this obligation (e.g. has not started selling goods under § 4 of the Regulation), - if goods or services are sold that are exempt from the obligation to record the sale at the cash register and in the entire previous tax year had a share of turnover from this sale higher than 80% in the total turnover from sales to the above-mentioned people.	- the turnover from the sale of goods or services to natural persons who do not run their own business and to flat-rate farmers did not exceed the amount of PLN 20,000. It is calculated in proportion to the period of conducting business in a given tax year: PLN 20,000 x (number of days remaining until the end of the year / 365 days of the year) - if goods or services are sold that are exempt from the obligation to record sales and in the first six months of conducting the sale or for the period until the end of the tax year (when the period is less than six months), the share of turnover from this sale exceeded 80% in the total turnover from the sale of goods or services to the above-mentioned people.

A taxpayer, wishing to take advantage of this exemption, must take into account one more aspect, namely that the sale of goods and services listed in § 4 of the above-mentioned of the regulation should be stamped on the cash register from the first sale. Therefore, it is not possible to take advantage of this exemption if there are deliveries of goods or provision of services listed in § 4, e.g. sale of car and photographic parts, vehicle repairs, vulcanization services or tax consultancy.

Did you exceed your sales limit? Read the articles describing the implementation of the cash register:
- Online cash register - changes in the law
- Notification of the cash register and fiscalisation
- Tax relief for the purchase of a cash register - when can it be used?

How to set a sales limit?

According to the above-mentioned provision, in order to be able to take advantage of the exemption from recording sales at the cash register, it is important to determine the amount of the taxpayer's turnover limit, because it depends on whether the sales limit has been exceeded. We describe how to set the sales turnover limit using examples.

The turnover limit includes all receipts and receivables from the sale of goods and services to natural persons not conducting business activity and flat-rate farmers. If the taxpayer is an active VAT taxpayer, the limit is set based on the net sales value, and the VAT exempt taxpayer - based on the sales value shown on the invoice.

Example 1.

Mr. Marek started his business on January 1, 2021 and from that day he started selling to private persons. Therefore, he is entitled to a full limit, starting from the amount of PLN 20,000. zloty.

Example 2.

Magdalena started running her own business on January 1, 2021, and she commenced sales to private persons on July 7, 2021. Due to the fact that the sale began during the tax year, she is entitled to a limit calculated in proportion to the number of days remaining until the end of the year: [PLN 20,000 × (177 days / 365 days)] = PLN 9,672.13 of the limit.

Example 3.

In the previous fiscal year, Mr. Stanisław achieved a turnover of PLN 15,000. PLN from sales to natural persons not conducting business activity and flat-rate farmers. Due to the fact that for the previous year it did not exceed 20 thousand. PLN, for the next year he is also entitled to a limit of 20,000. zloty.

Example 4.

In the previous tax year, Mr. Wiesław exceeded the limit of 20,000. PLN, reaching revenues of 35 thousand. zloty. Therefore, for the next year, he is not entitled to an exemption from the cash register.

Example 5.

As part of the activity, the taxpayer provides insurance services (which are exempt from the cash register - item 24 of the annex to the regulation) and photographic services (not listed in § 4 of the regulation). In 2020, the taxpayer's turnover from sales to private persons amounted to PLN 50 thousand. PLN - of which insurance services covered 45 thousand. PLN, and photographic services 5 thousand. zloty. The percentage share of sales exempt from the obligation to register in the total turnover is 90%. The threshold has not been exceeded, so the taxpayer can still use the cash register exemption for the sale of photographic services in 2021 (unless the percentage of turnover was 80% or less than 80% in the last six months).

You can calculate the turnover limit entitling to the exemption from recording sales at the cash register using our calculator: Cash register limits calculator

Exceeding the sales limit and the moment of purchasing the cash register

Entrepreneurs covered by the exemption of up to 20,000 PLN of the turnover limit, are obliged to purchase the cash register before the expiry of the two months following the month in which this amount was exceeded. On the other hand, entrepreneurs who continue their activity and benefit from the exemption due to the "percentage of turnover" lose the right to the exemption after two months, counting from the end of the half-year of a given tax year in which the taxpayer uses the exemption, if the percentage share turnover was 80% or less than 80%. However, in the case of taxpayers starting after December 31, 2018, the supply of goods or services for the above-mentioned people who:

• the percentage of turnover for the first six months is 80% or less than 80%, this exemption shall cease to apply two months following the month in which the period expired;

• the percentage of turnover for the period until the end of the tax year is 80% or less than 80%, the exemption expires two months after the end of this tax year.

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Below is a table showing the month in which the taxpayer, after exceeding the turnover limit during the year, is required to record the sale at the cash register:

The month in which the cash register waiver limit was exceeded	The month in which the right to dismiss and the obligation to use the cash register is lost
Limit exceeded in January	April
Limit exceeded in February	May
Limit exceeded in March	June
Limit exceeded in April	July
Limit exceeded in May	August
Limit exceeded in June	September
Limit exceeded in July	October
Limit exceeded in August	November
Limit exceeded in September	December
Limit exceeded in October	January of the following year
Limit exceeded in November	February of the following year
Limit exceeded in December	March of the following year

If the taxpayer, despite losing the right to be exempted from the cash register, fails to fulfill this obligation in the month in which he should purchase the cash register and continues to sell without the cash register, he will incur penal and fiscal consequences in this respect. We wrote more on this topic in the article: Penalties for the lack of a cash register - how much are they and how to avoid them!

Exceeding the sales limit from the cash register - how to control the limit in the wfirma.pl system?

Monitoring the sales turnover limit for private persons in the wfirma.pl system is possible thanks to sales labeling. To use such a function, first select the "Labels" icon in the top right corner of the table in the tab: REVENUE »SALE. Then, in the window that will appear, select the ADD A LABEL option. Labels can be marked with selected colors and indicate places in the system where a given label is to be available (in this case, the SALE tab). We assume the name of the label as a private person, for example.

To assign a label to a specific sales invoice, select it on the list, then hover over the "Labels" icon, select the appropriate label and use the APPLY option.

In order for the label to be visible in the list of sales documents, the LABELS column must be added to the table view. To do this, point to the "gear" icon on the right side above the table and use the COLUMN SETTINGS option. In the window that will open, move the LABELS column to the ACTIVE COLUMNS section and save the changes.

After adding the LABELS column, a filter will appear below the table, which can be used to display all sales marked with this label. This ensures that sales summary values ​​that only include sales to individuals appear at the bottom of the table.

After turning off filtering, i.e. setting an empty "tile" in the month field and selecting the year, you will be able to control the annual sales for the above-mentioned people.

Additionally, in the START »ANALYZES» SALES tab, you can analyze sales according to the labels assigned to the sales documents.