No cash register needed for services at a distance

On 4 August 2017, the DOBRA FIRMA supplement to Rzeczpospolita daily published an article entitled Usługi na odległość bez kasy fiskalnej authored by Michał Wykurz, a tax advisor with SENDERO Tax & Legal. The article discusses exceptions to the requirement of using cash register to record your sales. This applies to doctors, lawyers and tax advisors rendering services to individuals not in business or to farmers subject to lump-sum taxation regime. Even though the law has narrowed down the scope of exemptions from the cash register requirement, there is an exception that allows for preferential treatment. This is a good solution. Doctors, lawyers and tax advisors who sporadically render their services to individuals do not have to give up on this business any more merely because they don’t have cash registers. On the other hand, the exemption applies on condition payments are received by wire transfer and an appropriate record is kept to allow tax authorities to verify the taxpayer’s compliance. For the full text of the article, see Rzeczpospolita on-line here.