Who needs to buy a cash register and when?

The group of entrepreneurs obliged to register sales of goods and services with the use of a fiscal cash register is growing systematically. We look at who the exemptions apply to and what benefits cash registers offer. We also suggest where to get a new generation cash register, i.e. an online cash register.

Kto musi kupić kasę fiskalną

What is a cash register?

Explore the types of cash registers Fiscal cash register is a device technically capable of entering all the products and services offered into its memory and then recording their sale. There are currently four types of cash registers available on the market. Fiscal cash registers differ in the way they store copies of receipts. The types are as follows:

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Fiscal cash registers with paper journal. This is the oldest type of fiscal cash register, characterised by saving printed documents (receipts, reports) on a dedicated paper roll. Such fiscal cash registers were available for sale until 31 August 2019 and are currently used by a limited number of entrepreneurs.

  • Fiscal cash registers with electronic journal. Copies of the generated documents are saved on data carriers such as SD card. This type of cash register will be available for sale until 31 December 2022.
  • Online cash registers. Unlike previous devices, these fiscal cash registers connect to the Central Repository of Cash Registers, transmitting information about the receipts and reports issued. It is also specific to these cash registers that a paper or electronic receipt can be issued to the customer.
  • Virtual cash registers. These are fiscal cash registers in the form of software – they are installed, for example, on a computer. They transmit information on the transactions carried out to the Central Repository of Cash Registers. Only certain groups of entrepreneurs, such as those offering chauffeur-driven car rental services, can benefit from them.

The use of a fiscal cash register is associated with specific obligations for the entrepreneur. For example, online cash registers continuously transmit data to the Central Repository of Cash Registers. This means that the owner of such a device must provide it with a permanent connection to the internet. On the other hand, entrepreneurs using cash registers with paper or electronic recording must keep (archive) copies of the generated data.

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Which fiscal cash register must your company use?

Not long ago, entrepreneurs obliged to use fiscal cash registers had full freedom in the selection of device – they could, for example, buy fiscal cash registers with electronic journal. To tighten control over the VAT collection and limit the scale of undisclosed transactions, the Ministry of Finance has resigned from this rule. Starting from 1 January 2020, further groups of entrepreneurs are required to replace their devices with online fiscal cash registers. Who is already using online cash registers and who is about to start? Check the timetable for the introduction of fiscal cash registers. Read the article “Current deadlines for mandatory replacement of old-type fiscal cash registers with online fiscal cash registers in 2021″.

Although it is both an expense and a hassle for entrepreneurs to replace their fiscal cash registers with online ones, the Ministry of Finance on its website also informs about the benefits of this solution. The most important benefits include:                                                                       

  • reducing the grey market – eliminating unfair competition will have a positive impact on the earnings of entrepreneurs who honestly report their sales to the tax authorities,
  • online fiscal cash registers will reduce the inconvenience related to inspections of entrepreneurs – by sending information to the Central Repository of Cash Registers, the Ministry of Finance plans to change the way of selecting entities for inspection and simplify inspections in the place of business,
  • option to obtain a discount for the purchase of online cash register – the discount amounts to 90% of the net price, but no more than PLN 700; you can read about who is entitled to the discount in the article “Refund of the costs of purchasing online cash registers”.

Entrepreneurs who are required to purchase and use an online fiscal cash register do not need to undergo any specialist training – as a rule, the training provided by the supplier of the device is sufficient.

Cash registers – who can benefit from the exemption?

As already mentioned, not all entrepreneurs are required to have cash registers. Who can benefit from the exemption? Two groups of entrepreneurs can be identified:

  • The first group comprises entrepreneurs who sell goods or services to individuals and flat-rate farmers and whose turnover in the previous tax year did not exceed the limit. The limit currently amounts to PLN 20,000.
  • The other group includes entrepreneurs selling selected categories of goods and services, the sales of which do not have to be recorded using a fiscal cash register. These include hazardous waste collection services or courier services.

In the case of the first group of entrepreneurs, additional attention must be paid to the business owners who start selling in the current fiscal year. They must bear in mind the rule that they should calculate turnover in proportion to the period of running the business activity during the tax year.

It is possible that an entrepreneur will exceed the PLN 20,000 limit in the course of the tax year. If that happens, a fiscal cash register will be needed. The entrepreneur has two months to purchase it, counting after the month in which the threshold indicated by the lawmaker was exceeded.

Notice! This limit of PLN 20,000 is only valid until 31 December 2021.

Exemption in the case of mail-order business is even more complicated. The popularity of online shops has led many entrepreneurs to wonder whether an online fiscal cash register is necessary for distance selling. A fiscal cash register will not be needed if:

  • the goods were ordered by an individual,
  • payment for the goods has been made in a cashless form – to the bank account,
  • delivery of goods is made by post or courier,
  • records show what the payment was for and to whom it was addressed,
  • the subject of the sale may not be goods that absolutely must be recorded with the recording equipment – these include perfumes, cigarettes or television equipment.

This means that an online fiscal cash register will not be needed for every entrepreneur who has decided to sell goods using a website or sales platform.

Where to buy a fiscal cash register and what does fiscalisation mean?

There are various fiscal cash registers available on the market. The various models differ, among other things, in weight and dimensions, the method of storing data copies or mobility. Online fiscal cash register, used at the point of sale of goods or provision of services, should first of all be adapted to the needs of the entrepreneur. It is worth to pay attention for example to:

  • capacity of the PLU database – the larger it is, the more goods or services can be entered into memory of the cash register,
  • compatibility of the cash register with other devices, e.g. payment terminal, scales, computer or bar code reader,
  • mobility – not every fiscal cash register can be taken “out in the field”, and this is important, for example, for hairdressers or mechanics who can offer services at the customer’s place of residence.

Is a fiscal cash register necessary in your point of sale of goods or services? Check out our offer – it’s available at: https://netvet.pl/kasy-fiskalne/. We sell different types of fiscal cash registers – our offer includes:

  • small online cash registers for lawyers and notaries,
  • fiscal cash registers for physicians and dentists,
  • online cash registers with a capacious PLU database for shops,
  • user-friendly fiscal cash register for gastronomy,
  • mobile online cash registers for beauticians and hairdressers,
  • robust fiscal cash registers for construction companies,
  • state-of-the-art online cash registers for mechanics.

Each customer is handled personally – and after analysing the business profile of the entrepreneur, we indicate the best fiscal cash registers for him. Wrocław and its surroundings is the main area of our activity.

Before starting to record sales with a fiscal cash register, it is necessary to carry out a fiscalisation by a service technician. Our company offers this service. For our customers, we also provide training in the use of cash registers and program the cash register with stock items. Our offer is comprehensive – contact our representative.