Date 1 January 2015 The scope of exemptions from the obligation to register through fiscal cash registers will be significantly reduced, as follows from the draft regulation of 22 July 2014 prepared by the Ministry of Finance for exemptions from the obligation to keep records using register offices.
Entrepreneurs will face considerable changes in the obligation to register sales using register offices. Fiscal cash in 2015, regardless of the amount of turnover achieved, lawyers and tax advisers, among others, will have to have them.
Entrepreneurs currently operating within the scope of the Regulation 1 March they will have to enter fiscal cash registers into companies and start records with their use.
The draft new regulation shows that several groups of entrepreneurs will lose their right to be exempt from the obligation to hold cash due to the annual turnover. To date, service providers did not have to have a cash register and print receipts if their annual turnover did not exceed the exemption limit 20,000 PLN net. If a new regulation of the Ministry of Finance enters into force, many taxpayers will lose the exemption described on the day 28 February 2015.
Entrepreneurs currently operating within the scope of the Regulation 1 March they will have to enter fiscal cash registers into companies and start records with their use.
On the other hand, entrepreneurs who will start running a business in 2015, they will have to record transactions from the very beginning using a fiscal cash register or a fiscal printer, rather than as it has been so far, only after exceeding the exemption limit.
The form of payment does not matter – with both cash and bank transfer payments, the transaction will be documented through the cash register. Today, entrepreneurs from specific industries need not keep fiscal records if their turnover is not higher than 20,000 PLN.
Same as when they exceed this limit, but payments affect the bank account and are properly described. Such exemption results from point 37 Annex to the existing Cass Regulation.
Who will be affected by change?
The approved regulation will require that sales be recorded using the fiscal cash register, including doctors, dentists, lawyers, tax advisers, cosmetics, hairdressers, car mechanics, diagnostic station owners, people have catering outlets or taxpayers dealing with perfume delivery.
As far as notaries are concerned, they will not have to register at the service office, but only in relation to the activities covered by the alert to the A and P repetitory, if established 20 the monthly turnover limit shall not be exceeded or if the payment is made in cash-free form. Services provided in other forms will have to be documented using a fiscal cash register.
The new title authorising exemption from the need to record through the fiscal cash register is in turn the supply of goods and services which, under income tax rules, are credited by the taxpayer with fixed assets and intangible assets subject to depreciation provided that the invoice is issued, which results from the section 1 section 2 Regulations.
As the Ministry of Finance explains, the proposed regulation aims to introduce, above all, solutions to seal the tax system and thus prevent tax avoidance and underselling.