From 1 May 2019 taxable persons selling to natural persons not engaged in economic activities and flat-rate farmers were obliged to keep records of sales using register offices.1 July The obligation to have online money will cover further sectors of the economy. However, in specific cases, this obligation may be deferred.
Date 1 July 2021 the obligation to have online cash has been extended to include further groups of taxpayers. This time the obligation was placed on the premises offering hairdressing, cosmetic, cosmetic, construction and legal services. Online casinos will also be required to offer medical care provided by doctors and dentists. It will also avoid facilities to improve physical fitness.
Possible postponement of box installation
How to postpone the obligation to register online? To this end, an application must be submitted to the competent tax office. He talks about it.
Article 48(1) Tax Ordinance, according to which the tax authority, at the request of the taxpayer, may, in cases justified by an important interest of the taxpayer or by a public interest, postpone the time limits provided for in tax law. This proposal should indicate the time limit for the expected postponement.
The document also takes into account a description of the circumstances in favour of such a solution.
It is worth remembering that the only thing that can be deferred is the term that has not yet expired.
Therefore, only applications submitted before the date of application may be granted. 1 July 2021
Purchase of money
Tax payers who have been required to keep sales records and who have started to keep sales records using register offices within the applicable time limits shall have the right to deduct from the tax the amount due for the purchase of each online register office at the amount of 90% its purchase price (without tax). However, this cannot be more than 700 PLN.
The application shall result in the initiation of proceedings. The decision shall be taken on a case-by-case basis and the application shall be made no later than one month after its submission.