Regulation Of The Minister Of Finance Dated 29 November 2012 On Exemptions From The Obligation To Keep Records Using Kas Registrants

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 29 listopada 2012 r. w sprawie zwolnień z obowiązku prowadzenia ewidencji przy zastosowaniu kas rejestrujących

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On the basis of article. 111 paragraph 1. 8 of the Act of 11 March 2004 on tax on goods and services (Journal of laws of 2011 # 177, item. 1054 and 2012.1342) are managed as follows: § 1. The regulation sets out an exemption for a limited period of certain categories of taxable persons and certain actions from the obligation to keep records on the market and the amounts of tax payable using kas registrants, hereinafter referred to as the "check-in", and the terms and conditions of the exemption.

§ 2. 1. Shall be exempted from the obligation to check-in in the fiscal year, but not later than 31 December 2014, the steps listed in the annex to the regulation.

2. In the case of taxable persons supplying services referred to in item. 21, 24 and 25 of the annex to the regulation, exemption applies if the services as a whole are documented.

3. In the case of taxable persons beginning in the first half of 2013, or in the first half of 2014. the provision of services to individuals not involved in business and the flat-rate farmers, the condition referred to in item. 34 point 2 of the annex to regulation, shall be deemed to be met if the number of services provided by the end of this year will not exceed 50, and the number of recipients of these services during this period will be less than 20.

4. In the case of taxable persons beginning in the second half of 2013, or in the second half of 2014. the provision of services to individuals not involved in business and the flat-rate farmers, the condition referred to in item. 34 point 2 of the annex to regulation, shall be deemed to be met if the number of services provided to the end of the year will not exceed 25, and the number of recipients of these services during this period will be less than 10.

§ 3. 1. Shall be exempted from the obligation to check-in in the fiscal year, but not later than 31 December 2014:1) taxable persons, in which the amount of the market conducted on behalf of individuals not involved in business and the flat-rate farmers does not exceed in the previous tax year the amount of 20 000, and in the case of taxable persons beginning in the previous tax year supply of goods or the provision of services to individuals not involved in business and the flat-rate farmers If the amount of turnover does not exceed, in proportion to the period of performing these steps in the previous tax year, the amount of 20 000;

2) taxpayer beginning after 31 December 2012. the supply of goods or the provision of services to individuals not involved in business and the flat-rate farmers, if the taxpayer does not exceed the turnover, in proportion to the period of these activities in the fiscal year, the amount of 20 000;

3) taxable persons who carry out supplies of goods or services exempt from the obligation to check-in, listed in part I of the annex to the regulation, where the share of the market in respect of transactions that are exempt from the obligation to check-in, listed in part I of the annex to the regulation, the total turnover of the taxpayer pursued on behalf of individuals not involved in business and the flat-rate farmers, hereinafter referred to as the "percentage", was in the previous tax year higher than 80%;

4) taxpayer beginning after 31 December 2012. the supply of goods or the provision of services to individuals not involved in business and the flat-rate farmers, if the taxable percentage of turnover for the first six months to perform these steps, and if the expected period of performing these steps in the tax year is shorter than six months – the expected percentage of turnover for the period to the end of the year , will be higher than 80%.

2. Exemption from the obligation to check-in, referred to in paragraph 1. 1 paragraph 1 shall not apply in the case of taxpayers who in the previous tax year were required to check-in or who no longer fulfil the conditions for exemption.

3. Exemption from the obligation to check-in, referred to in paragraph 1. 1, paragraph 3, shall not apply in the case of taxpayers who in the first or second half of the previous fiscal year have reached a percentage of turnover is equal to or lower than 80%.

§ 4. 1. Exemption from the obligation to check-in, referred to in § 2 and § 3, shall not apply in the case of: 1): a) liquefied petroleum gas, b) engine parts (Tariff 28.11.4), c) internal combustion engines of a kind used for the propulsion of vehicles (PKWiU 29.10.1), d) bodies for motor vehicles (Tariff 29.20.1), e) trailers and semi-trailers; containers (Tariff 29.20.2), f) parts of trailers, semi-trailers and other vehicles without mechanical drive (Tariff 29.20.30.0), g) parts and accessories for motor vehicles (excluding motorcycles), not classified elsewhere (Tariff 29.32.30.0), internal combustion piston engines), of a kind used in the motorcycles (Tariff 30.91.3), and radio equipment, telecommunications and tv), excluding tubes and other electronic components and parts for cameras and devices to operate audio and video , antennas (PKWiU ex and ex 27.90), j) photographic equipment, excluding parts and accessories for photo equipment and hardware (PKWiU ex 26.70.1), k) of articles of precious metals or with the participation of these metals, which supply cannot benefit from the exemption from the tax referred to in article 2. 113 paragraph 1. 1 and 9 of the Act of 11 March 2004 on tax on goods and services, hereinafter referred to as the "Act", l) CDs, DVDs, cassettes, magnetic tapes (including videotapes), floppy disks, memory cards, cartridges and other analog or digital data media containing the saved data or computer software packages, including sold together with a license for use, m) products intended for use , offered for sale or used as motor fuels or as additives or admixtures for motor fuels, regardless of the symbol PKWiU, n) tobacco (PKWiU 12.00), alcoholic beverages with alcohol content above 1.2% and of alcoholic beverages that are a mixture of beer and non-alcoholic beverages, in which the alcohol content exceeds 0.5%, regardless of the symbol PKWiU, with the exception of goods, provided in the manner specified in the item. 42 of the annex to the regulation;

2) provide services: a) passenger in car communication, with the exception of transport listed in item. 15 and 16 of the annex to the regulation, b) the carriage of passengers and their hand luggage taxi.

2. The provisions of paragraphs 2 and 3. 1 (1) (a). b-l does not apply to exemptions under the item. 33 of the annex to the regulation.

§ 5. 1. In the case of taxable persons referred to in § 3. 1 paragraph 1, the exemption shall be repealed after two months following the month in which the taxable person has exceeded the turnover realized to individuals not involved in business and the flat-rate farmers in the amount of 20 000 $.

2. In the case of taxable persons referred to in § 3. 1 point 2 release expires after two months following the month in which the taxable person has exceeded the turnover from the supply of goods or the provision of services to individuals not involved in business and the flat-rate farmers, in proportion to the period of performing these steps, in the amount of 20 000 $.

3. In the case of taxable persons referred to in § 3. 1, paragraph 3, the exemption expires two months from the end of the six-month period of the fiscal year in which the taxpayer uses this exemption, if during this six-month period the percentage of turnover was equal to or lower than 80%, subject to paragraph 2. 4.4. In the case of taxable persons benefiting from the exemptions referred to in § 3. 1 paragraph 3, who as a result of losing the exemption would be required to begin the check-in with more than 5000 kas, the exemption expires after one year from the end of the six-month period of the fiscal year in which the taxpayer uses this exemption, if during this six-month period the percentage of turnover was equal to or lower than 80%.

5. In the case of taxable persons referred to in § 3. 1 paragraph 4, beginning with a supply of goods or services on behalf of individuals not involved in business and the flat-rate farmers in the first six months of the tax year in which the percentage of turnover during the first six months of performing these steps is equal to or lower than 80%, the exemption is repealed after two months following the month in which the period expired.

6. In the case of taxable persons referred to in § 3. 1 paragraph 4, beginning with a supply of goods or services on behalf of individuals not involved in business and the flat-rate farmers during the second half of the fiscal year in which the percentage of the market will be to the end of the tax year equal to or lower than 80%, the exemption is repealed after the expiry of two months from the end of the tax year.

7. in the case of the implementation of the steps referred to in § 4 paragraph 2. 1, the exemption referred to in § 3. 1 paragraphs 1 and 2 shall be repealed upon implementation of this action.


8. In the case of taxable persons performing acts referred to in § 4 paragraph 2. 1 (1) (a). b-l, who benefit from the exemption resulting from the item. 33 of the annex to the regulation, the provisions of paragraph 1. 7 does not apply.

§ 6. 1. taxable persons shall be required to begin the check-in deadlines specified in § 5, using at least 1/5 (rounded up to whole numbers) the number of cash registers, reported by the taxpayer to the tax office, in accordance with article 5. 111 paragraph 1. 4 of the Act. From the first day of each following month taxpayers shall apply to subsequent cash entering a number not less than the number of cash registers recording per to check-in in the first month of the check-in because of the Declaration referred to in article 2. 111 paragraph 1. 4 of the Act.

2. to start recording, on the principles set out in paragraph 1. 1, extends the period respectively, exemption from the obligation to check-in in the section on revenue cash positions, on which the check should be carried out in the next few months.

§ 7. 1. In the case of taxable persons who no longer fulfil the conditions for exemption from the obligation to check-in before the date of entry into force of this regulation, the time limits apply start check-in defined by regulation of the Minister of Finance of 26 July 2010 on exemptions from the obligation to keep records using kas registrants (Journal of laws No. 138, item 930).

2. In the case of taxable persons beginning in 2012. the supply of goods or the provision of services to individuals not involved in business and the flat-rate farmers, the amount referred to in § 3. 1 paragraph 1, qualifying for the exemption from the obligation to check-in in 2013 is the amount of 20 000, irrespective of the duration of these operations in 2012.

3. in the case of taxpayers who: 1) stopped to meet the conditions for exemption from the obligation to check-in before the date of entry into force of this regulation and 2) were not exempt from the obligation to check-in on the basis of § 2 and § 3-exemption from the obligation to check-in is repealed with effect from 1 March 2013.

4. in the case of taxpayers who before 1 January 2013 started check-in activities listed in item. 33, 34, 39 and 40 of the annex to regulation, the exemption referred to in § 2 paragraph 1. 1, in so far as those activities that are carried, shall not apply.

5. Exemption from the obligation to check-in, referred to in § 3. 1 paragraph 1 shall not apply in the case of taxpayers who before 1 January 2012, were required to check-in or who no longer fulfil the conditions for exemption from the obligation to check-in.

6. Exemption from the obligation to check-in, referred to in § 3. 1, paragraph 3, shall not apply in the case of taxpayers who before 1 January 2013 who no longer fulfil the conditions for the exemptions referred to in § 3. 1 paragraphs 1 and 3 of the regulation of the Minister of Finance of 26 July 2010 on exemptions from the obligation to keep records using kas registrants.

§ 8. The regulation shall enter into force on 1 January 2013.2) Finance Minister: wz. M. Grabowski 1) Finance Minister heads the Government Department-public finances, based on § 1 paragraph 1. 2 paragraph 2 of the regulation President of the Council of Ministers of 18 November 2011 on the detailed scope of the Minister of Finance (OJ No 248, item 1481).

2), this regulation was preceded by a regulation of the Minister of Finance of 26 July 2010 on exemptions from the obligation to keep records using kas registrants (Journal of laws No. 138, item 930).

Annex 1. [THE ACTIVITIES EXEMPTED FROM THE OBLIGATION TO CHECK-IN]

The annex to regulation of the Minister of Finance dated 29 November 2012 (1382) the ACTIVITIES exempted from the obligation to CHECK-in.

The symbol PKWiU1) operations exempt from the obligation to check-in and the supply of goods or services, where the subject of the following goods or services: 1 ex 01.6 services related to agriculture and livestock and animal husbandry, with the exception of veterinary services, with the exception of Farriers services (PKWiU ex 01.62.10.0) 2 35 electricity, gas, steam, hot water and air conditioning systems 3 36 Water in its natural form; services related to the treatment and the provision of water services 4 37 evacuation and treatment of sewage; sludges from sewage 5 38.11.1 collection services of non-hazardous waste suitable for recycling 6 38.11.2 collection services of non-hazardous waste unfit for recycling 7 38.11.6 services related to infrastructure for the movement of non-hazardous waste 8 38.12.1 services of hazardous waste collection 9 38.12.30.0 services related to infrastructure for the movement of hazardous wastes recyclable 10 38.21.10.0 services related to the treatment of non-hazardous waste in order to their final disposal 11 38.22.19.0 services related to the processing of other hazardous waste 12 ex 38.22.2 services related to the disposal of radioactive waste and other hazardous waste, excluding radioactive waste management services – (reprocessing fuels and waste) (PKWiU ex 38.22.21.0) 13 39 decommissioning-related services and other services related to waste management 14 ex 49.31.10.0 passenger rail Transport, urban and suburban-applies only to the carriage of the Metro scheduled passenger for which they are collected official price established by the municipality (the Council m.st. Warsaw) or municipal compound 15 ex 49.31.2 the remaining passenger land transport, urban and suburban-only applies to urban transport scheduled passenger, other than rail, for which they are collected official price established by the municipality (the Council m.st. Warsaw) or municipal compound 16 ex 49.39.1 scheduled passenger Land Transport: Intercity and specialized-only applies to urban transport scheduled passenger, other than rail, for which they are collected official price established by the municipality (the Council m.st. Warsaw) or municipal compound 17 49.39.35.0 Road Transport passenger vehicles driven human muscle force or towed by animals 18 ex 53 postal and courier services – with the exception of the services in the preparation and delivery of the goods to order 19 ex 55.10.10.0 services in the field of accommodation and associated services provided by hotels, motels, boarding houses and other hotel facilities-applies only to services provided by the camp for children 20 ex 55.20.19.0 other services of tourist accommodation establishments and places of short-term accommodation without support – applies only to services provided by the camp for children 21 ex 55.90.1 other services related to accommodation with the exception of the Tariff 55.90.13.0-only applies to: services of short-term accommodation other, n.e.s. (excluding the hotel services and tourism) 22 61 telecommunications services 23 64-66 financial and insurance services 24 ex 68.20.1 rental and property management services for their own or leased 25 ex 68.3 real estate related services 26 ex 69.10.1 legal services – applies only to services of notaries within the scope of A docket entry and P 27 ex 81 services related to the maintenance of order in the buildings and development green excluding services related to development green (Tariff 81.30.10.0) Service 28 84 public administration and defence; compulsory social security services 29 ex 85 services in the field of education – with the exception of:-services in the field of out-of-form sports education and sports and recreational activities (Tariff 85.51.10.0)-services provided by the school of dance and dance instructors (Tariff 85.52.11.0)-services provided by driving schools (Tariff 85.53.11) 30 ex 91.01.12.0 Service archives, public administration services only support the General services provided by 31 94 member organizations 32 99 services provided by extra-territorial organizations and II. Sale in special operations 33


The supply of goods and provision of services by a taxable person for the benefit of its employees and by housing associations to members or other people who are cooperative ownership right to the premises, or that they are the owners of nightspots in buildings managed by housing associations, as well as by community housing to owners of premises 34 provision of services to individuals not involved in business and the flat-rate farmers unless the total of the following conditions are true: 1) each provision of services supplied by the taxable person is documented an invoice, in which are contained the identity of the recipient;

2) number of services referred to in paragraph 1, in the previous tax year does not exceed 50, and the number of recipients of these services in this period was less than 20 35 36 real estate Supply the supply of goods in the shipping system (by post or by courier), provided that the payment for the action was made entirely by mail, Bank, or savings and credit (up to a bank account of the taxpayer or for the account of the taxpayer in a cooperative hand credit unions of which it is a member), and from the records and evidence for the payment of clearly shows that specifically acts concerned and on whose behalf was 1 (customer data, including its address) 37 provide services to individuals not involved in business and the flat-rate farmers, if payment for the action was made entirely by mail, Bank, or savings and credit (up to a bank account of the taxpayer or for the account of the taxpayer in a cooperative hand credit unions of which it is a member), and from the records and evidence for the payment of clearly shows what specifically the steps involved 38 Lease land and putting land in use of perpetual 39 delivery of products (things) is made using the devices for auto sales, which in the system, maintenance-free, take payment and issue item 40 services provided by using the devices, including issuing tickets, supported by the client, that also on maintenance-free take charge : 1) in bilonie or banknotes, or 2) another form of (non-cash), if the records and evidence documenting the transaction clearly shows that specifically concerned the payment transaction 41 Taking by rewizorów, in the absence of the document of carriage or document to travel free or discounted, charges relating to the performance of passenger services and carried by things and animals, and in cases that require additional fees (in rail transport, this also applies to charges levied by the team konduktorskie) 42 ticket air transport and meals and goods on board aircraft 43 ticket sales and booking seats at regular carriage passenger, provided that the payment for the action was made entirely by mail, Bank, or savings and credit (up to a bank account of the taxpayer or for the account of the taxpayer in a cooperative hand credit unions is a member of), and from the records and evidence for the payment of clearly shows what specifically the steps involved the 44 Steps listed in the article. 7 paragraph 1. 1 paragraph 5 and paragraph 1. 2 and art. 8 paragraph 1. 2 of Act 45 Service canteens in schools listed in the article. 43 paragraph 1. 9 of the Act, carried out by those institutions, provided only for pupils, students and other students and teachers and staff of 46 supply of goods and provision of services, to which the applicable tax exemption listed in article 1. 43 paragraph 1. 1 paragraph 15 of Act 47 transportation services people on the river Dunajec by rafters predominant 48 made by flat-rate farmers, the supply of agricultural products originating in their own agricultural activity or providing agricultural services, benefiting from the exemption from tax under art. 43 paragraph 1. 1 paragraph 3 of law definition: ex-applies only to the service with your group.

 

1) symbols used groupings correspond to the Polish classification of products and services introduced by regulation of the Council of Ministers of 29 October 2008 on Polish classification of products and services (PKWiU) (Journal of laws No. 207, item 1293., as amended.).

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