Cash registers – new regulation on exemptions
As of January 1, 2025, a new regulation on exemptions from the obligation to keep records of sales using cash registers is in effect.
It is to be in effect for a period of 3 years, i.e. until the end of 2027.
The new regulations maintain the PLN 20,000 threshold for entity exemption at the current level.
On the other hand, changes are provided for in the catalog of subjective exemptions (annex to the regulation).
Among the activities removed from the aforementioned catalog is the supply of goods and provision of services using automatic sales devices (so-called vending).
On the other hand, a new item in this regard is the supply of goods and provision of services by foreign taxpayers using the subjective VAT exemption in Poland (the so-called SME procedure).
In addition, the group of cases in which taxpayers cannot take advantage of any exemptions (including the subjective one) has been expanded, and therefore they are obliged to register sales on a fiscal cash register already from the so-called first sale.
The following goods and services can be listed in this group (with specific exceptions for some of them):
– products classified under CN 2404 and 8543 40 00 intended to be smoked or inhaled without combustion (e.g., electronic cigarettes);
– products containing ethyl alcohol above 50 percent not intended for consumption, including solvents, disinfectant fluids, paint thinners, de-icing fluids;
– coal, briquettes and similar solid fuels made from coal, lignite, coke and semi-coke, intended for heating purposes;
– the sale of goods and services in an unmanned system;
– parking services.
It should be noted that the new regulations provide for a number of transitional provisions, allowing postponement of the application of the new regulations, for certain industries.