Do you have to have a cash register when customers pay by bank transfer?

With a fiscal cash register, we can easily record every sale to private individuals. The generated receipts are proof of the transaction - we keep one for ourselves and give the other to the customer. But is this always necessary? Who is exempt from the obligation to use a cash register due to the type of payment? We will dispel all doubts in a moment!

Payment by bank transfer and cash register

Traders who sell to non-business individuals are required to keep trade records . In order to carry it out , we need a functioning cash register. This obligation arises from the VAT Act (Chapter 3, Article 111). Another very important document related to the aforementioned provision is the Regulation of the Minister of Finance of 4 November 2004 informing on exemptions from the obligation to keep records with the use of cash registers. Are the two letters not, therefore, mutually exclusive? Although at first glance this is what it looks like, in reality there are specific situations that exempt us from the need to use a cash register. One of these is paying by bank transfer. It is worth being aware of this, especially if you are involved in e-commerce and are active in the e-commerce industry.

Keeping records of sales is mainly associated with direct contact with the customer. Nowadays, we have the possibility to offer goods remotely via the Internet, which makes it much more difficult to provide a receipt. The general rule for exemption from the obligation to keep a fiscal cash register is that the turnover from sales may not exceed PLN 20 000 in a given fiscal year. If we fall below this amount, we do not have to worry about a fiscal cash register. However, in the case where we only receive payments by bank transfer, we do not have such restrictions - no matter how high the turnover is, a cash register does not have to be installed. It is only necessary to properly document each business transaction, e.g. by issuing an invoice, and receipts from sales should be visible on bank statements.

It often happens that entrepreneurs receive receivables in a mixed manner - both in cash and by bank transfer. In such cases, the value of the entire sale counts towards the PLN 20,000 limit.

Is payment by credit card treated as a bank transfer?

Direct transfer funds to the seller's bank account does not oblige us to issue a fiscal receipt. However, what about payment by credit card? As it turns out, this method of payment for goods also gives the right to be exempted from the obligation to have a fiscal cash register, regardless of the sales value limit. In the Decree of the Minister of Finance we can read that the quoted limit does not apply if the payment was made in an electronic system, which applies:

• traditional transfer of money to a bank account (online),
• payment via the PayU payment system,
• use of a credit or debit card,
• a cash on delivery payment made to a courier or postal operator.

Payment by bank transfer vs fiscal receipt - does an online shop have to have a cash register?

It is no secret that recording product sales with a cash register means a whole lot of extra work. Fortunately, online shops can avoid this necessity without fear and trade goods by invoicing individual customers. However, it is worth knowing that this privilege will unfortunately not extend to all online sales platforms. In order not to have to issue a fiscal receipt to buyers, several conditions must be met:

• conduct mail order sales (using courier companies or the Polish Post Office),
• trade in goods that are not excluded from the list of those that can be sold without a cash register,
• receive the entire amount due for the products into a bank account, i.e. via the transfer mentioned earlier.

What cannot be sold without a cash register?

There is a certain group of products that require the use of a fiscal cash register - otherwise it is not possible to sell them legally. Which articles, according to the regulation, are not subject to the exemption from recording?

• eau de toilette and perfume,
• telecommunications, radio and television equipment (excluding aerials and parts),
• products containing precious metals,
• bodies for motor vehicles and the engines themselves,
• tobacco and alcohol products,
• digital or analogue storage media,
• photographic equipment (not including parts and accessories),
• trailers and semi-trailers and parts thereof, excluding other non-powered vehicles,
• fuels and gas and their derivatives.

As you can see, when paying by bank transfer, you do not need a cash register. However, it is necessary to make sure that we meet the other conditions that exempt us from this obligation. If we manage to meet all the requirements, we have to issue customers with a proof of sale other than the traditional receipt. Most often, entrepreneurs opt for a named invoice with the PESEL number of the person making the purchase.