Poland’s Minister of Finance has issued a new Regulation on Exemptions from the Duty to Maintain Records Using Cash Registers, which will be in force from 1 January 2015 through 31 December 2016.
The main purpose of the new regulation is to narrow the scope of the current exemptions.
The limit for turnover with consumers under which sales do not have to be recorded with a cash register will remain unchanged at PLN 20,000. The exemption for sale of goods and services to consumers when payment is made entirely through the post office or a bank or savings and loan will remain and even be expanded. (The wording “under condition that payment for the activity was made entirely via the post office or a bank or savings and loan” is replaced with the wording “if the supplier of the goods or services receives payment in full for the activity via the post office or a bank or savings and loan”). Significantly, this exemption can be applied even if the taxpayer already uses a cash register.
The new regulation also expands the catalogue of goods and services not covered by any exemptions, and thus it will be mandatory to use a cash register in the case of such activities as the sale of recorded or unrecorded digital and analogue data carriers, and the sale of perfumes and eaux-de-toilette (except for in-flight sales).
The catalogue of activities exempt from the record-keeping requirement, which is an appendix to the new regulation, is expanded to include, among other items, supply of goods and services which under income tax regulations are booked by the taxpayer as fixed assets or intangibles subject to amortization.
If you require our assistance in this respect, please contact Aleksandra Faderewska-Waszkiewicz, tax adviser and advocate (aleksandra.faderewska@laszczuk.pl).