A fiscal cash register is one of the key tools in business, especially for companies serving individual customers. In Poland, the law sets limits beyond which entrepreneurs are required to use a fiscal cash register. By reading below, you will learn what limit applies, who must use a fiscal cash register, and what amount is required.
Fiscal cash register limit - what applies?
In Poland, the regulations clearly define when an entrepreneur is required to introduce a fiscal cash register in his business. The budgetary cash register limit applies to the annual value of sales to non-business individuals and flat-rate farmers.
Currently, the limit for the fiscal cash register is PLN 20,000 net of annual sales to individuals and flat-rate farmers.
For entrepreneurs starting a business during the year, the sales limit is calculated in proportion to the number of business days. For example, if the company has been operating since the middle of the year, the limit is half the amount, or PLN 10,000 net.
Limit to the fiscal cash register.
The limit to the fiscal cash register is an essential threshold for entrepreneurs who do not want to incur the costs of purchasing and operating a budgetary device. However, it is worth remembering that not all types of businesses can benefit from this limit. The regulations indicate industries and services that are required to use fiscal cash registers regardless of the amount of sales.
Who does not benefit from the fiscal cash register limit?
- Companies that provide passenger transportation services by cab.
- Entrepreneurs selling motor fuels.
- Sellers of tobacco products and alcoholic beverages.
- Entities providing vehicle repair services.
For these activities, the obligation to have a fiscal cash register follows directly from the type of services or goods performed, and the sales limit does not apply.
Sales limit without a fiscal cash register
Entrepreneurs who do not exceed the annual sales limit of PLN 20,000 can operate without a fiscal cash register. However, it is worth noting that there are some exceptions and conditions:
- Sales to businesses: The fiscal cash register limit does not cover transactions with other companies, as they involve B2B relationships.
- Record-keeping: Entrepreneurs taking advantage of the limit on sales without a cash register must keep detailed sales records for individuals to document the sales value.
- Industries excluded from the limit: Some industries must use a fiscal cash register regardless of their turnover.
Example: If a businessman’s annual sales amount to PLN 18,000 net, he is not required to use a fiscal cash register if he does not provide services or sell products that require mandatory fiscalization.
From what amount is a fiscal cash register mandatory?
A fiscal cash register is mandatory for most entrepreneurs after exceeding the annual sales limit of PLN 20,000 net. However, it is worth remembering that for new entrepreneurs who start a business during the year, the limit is proportional to the number of days of business. For example, a company operating for 6 months has a limit of PLN 10,000 net.
When is a fiscal cash register mandatory, regardless of the limit?
- Sales of fuel, tobacco products, and alcohol.
- Passenger and luggage transportation services.
- Hairdressing, beauty, catering, and vehicle repair services.
What happens when the limit is exceeded? If an entrepreneur exceeds the sales limit, he must purchase and activate a fiscal cash register within two months of the month the overrun occurred. Failure to meet this obligation may result in sanctions from the tax authority.
The fiscal cash register limit is a key threshold determining when an entrepreneur must begin to fiscalize his transactions. For most businesses, the limit is PLN 20,000 net annually, but some exceptions require using a cash register regardless of turnover. Knowing the regulations on the sales limit without a fiscal cash register allows entrepreneurs to plan their financial and operational activities, avoiding unpleasant legal consequences.
