2014-12-18 Changes in the exemptions regarding the use of cash registers in 2015 Category: Accounting News | read more 2014-10-07 Relaxation of rules on information on prices Category: Accounting News | read more 2014-03-31 Cars in business after 04/01/2014 rcd Category: Accounting News | read more 2014-03-13 Waste - the scope of the entrepreneur's obligations Category: Accounting News | read more 1 2 3 4 5 6 7 8 9 10 11 > >>> | 2014-12-18 Changes in the exemptions regarding the use of cash registers in 2015 1. In principle, the limit of PLN 20,000 is kept for the exemption from the obligation to use a cash register, with the express proviso that the limit does not include the value of the sold fixed assets, intangible assets and real estate, provided that invoicing takes place (§ 3 (4) of the Regulation) As an aside, it should be mentioned that the new section 4 confirms that the value of the sale of exempt benefits is up to the exemption limit of PLN 20,000. 2. The catalog of activities exempt from the subject has been slightly modified. From the attachment, pos. 34 (invoiced services in the amount not exceeding 50 for a maximum of 20 recipients) and 43 (sale of tickets and reservation of places at a distance). Instead, an exemption will be introduced for goods and services which, according to the PIT regulations, are fixed assets or intangible assets, here, however, the condition of full invoicing of activities will have to be met. 3. The catalog of activities that do not benefit from the exemption from the obligation to use a cash register has been significantly expanded (even if the limit of PLN 20,000 is not exceeded). The ticket office will also have to register the delivery of blank data carriers (digital and analog), as well as perfumes and toilet waters (except for airplanes). The list of services has become significantly longer, and consequently the cash registers will have to be purchased by taxpayers providing services: a) repairs of motor vehicles, motorcycles, mopeds, replacement of tires and wheels as well as tests and technical inspections of vehicles, b) in the field of medical care provided by doctors and dentists, c) legal (except for the services of notaries) and tax consultancy, d) catering and catering, e) hairdressing, beauty and cosmetology. 4. The new regulations ease the moment of introducing cash registers for taxpayers who will provide services listed in points a) -e) to natural persons, but also complicate things a bit: - the rule is a two-month period for introducing the cash register, the exemption expires on 01/03/2015, unless the taxpayers stop performing them before the expiry of this period, - if, however, the taxpayers resume the provision of these services after their discontinuation, the exemption shall expire upon the provision of these services. News | Scope | Why us | How we work | contact Copyright © Zakład Rachununkowe i Doradztwo sp z oo Nest