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If an entrepreneur delivers goods or provides services listed in paragraph of the regulation, he or she cannot benefit from the exemption from keeping records at the cash register. It does not matter whether the sale or provision of services is online or stationary. In such cases, recording begins with the first sale Online sales and cash register When it comes to online sales, also known as distance sales, it A different situation may apply when the entrepreneur delivers goods or provides services listed in paragraph.
This does not mean that all sales or services provided must be recorded at the cash register in such a case. In such a case, sales from paragraph must be recorded at the cash register, but other sales, provided they meet the phone number list conditions for exemption from registration, do not have to be covered by receipts, example below. Example Ms. Lucyna provides on-site tax advisory services, but also specializes in creating advertising campaigns. Consulting services must be recorded at the cash register, they are listed in paragraph.

However advertising services provided via the Internet, provided that payment for them is made via post, bank or cooperative savings and credit union and Mrs. Lucyna has records and evidence documenting the payment. , he does not have to record these services at the cash register. There are also no he cash register. Example Mr. Adam provides electronic services via the Internet and sells digital game codes. Most often, his clients are natural persons who do not run a business. However, he does not want to have a cash register, so he should check whether the services offered are listed in paragraph of the regulation on exemption from registration.
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