A woman selling used clothes online asks if she can operate without a fiscal cash register, with tax authorities ruling against her exemption request.
Unregistered Sales Through a Platform
A woman asked the Director of the National Tax Information about running an unregistered business selling used clothes online. This type of activity doesn’t require company registration or entry into the Central Register and Information on Business Activity. When conducting this business, one doesn’t have to pay social security contributions or health insurance premiums, provided the income is at a sufficiently low level, specifically 75% of the minimum monthly wage.
Platform Sales Operation
The woman explained she sells clothes through social media and an online platform. Platform sales operate as follows: the buyer places an order and pays through the platform’s payment system; the funds go to a “wallet” assigned to the woman’s account, and after the transaction is completed, the funds are transferred to her bank account.
No Cash, Electronic Payments Only
The woman doesn’t receive cash, all payments are made electronically. However, she doesn’t have access to buyers’ full personal data – she only knows the user’s “nick,” transaction amount, date, and description of the sold item. Only the platform has access to the buyer’s complete tax data.
Exemption from Cash Register
The woman wanted to confirm if she could use the exemption mentioned in point 41 of the annex to the regulation on exemptions from the obligation to keep sales records using cash registers. This provision allows not using cash registers regardless of the value of turnover if specific conditions are met.
Preference for Online Platform Sales?
However, the Director of KIS determined that the woman cannot apply this exemption. Not all conditions mentioned in the regulation are met. From the records and documents evidencing payment, it does not clearly appear for whose benefit the specific delivery of goods was made. Consequently, as emphasized by the authority, she does not meet one of the conditions for applying the exemption.
No Cash Register if Sales Remain Low
The Director of KIS reminded that the woman can still not use a cash register if her sales value does not exceed 20,000 zł in a year.
