Exchange of old cash registers for online cash registers

We would like to remind you that entrepreneurs selling goods or services to natural persons who do not carry out economic activities or to flat-rate farmers (i.e. those who supply agricultural products derived from their own agricultural activities or provide agricultural services using VAT exemption) are obliged to register sales using fiscal registers.

However, if you sell goods or provide services only to companies that register their revenues on the basis of invoices, you are not obliged to possess a cash register.

In connection with the approaching end of the year, we would like to point out that there is an obligation to exchange old fiscal registers for online cash registers, which allow automatic sending of data to external data carriers, as well as sending data to the Central Register Repository (Centralne Repozytorium Kas – CRK), run by the Head of the National Revenue Administration. CRK collects a register of fiscal receipts, daily reports, cash events, as well as information about periodic reviews. Receipts issued through on-line registers may have a paper or electronic form.

The obligation to exchange old cash registers with paper or electronic reports for the new ones is implemented in stages:

1. From 1 January 2020, online cash registers are required in companies that:

· provide services related to the repair of motor vehicles and mopeds, including the repair of tires, their installation, running and regeneration, as well as the replacement of tires or wheels for motor vehicles and mopeds,

· are engaged in the sale of motor gasoline, diesel fuel, gases intended for the propulsion of internal combustion engines.

2. From 1 January 2021, online cash registers are required in companies that:

· provide permanent or seasonal catering services (fixed catering establishments and short-stay accommodation services),

· sell the following resources for heating purposes: coal, briquettes and similar solid fuels produced from coal, lignite, coke and semi-coke.

3. From July 1, 2021, online cash registers are required in companies that are involved in the following industries:

· hairdressing,

· cosmetic and cosmetology,

· construction,

· medical care,

· legal,

· related to the activities of facilities improving physical fitness (only in terms of admission).

Virtual (mobile) cash registers:

It is worth noting that the legislator provided for the possibility of using a special type of online cash registers. Entrepreneurs who decide to use virtual cash registers on their tablets or computers will not have to buy a separate device. Among the taxpayers who can use these types of funds, the legislator also included taxpayers who must exchange cash registers by the end of 2020, i.e. involved in gastronomy, accommodation and the sale of coal.