The exemption from the obligation to keep sales records using cash registers

Artykuł

The exemption from the obligation to keep sales records using cash registers

Judgment of Regional Administrative Court in Łódź of September 23, 2021 (reference no. I SA/Łd 376/21)

Tax news, 22th June 2022

The case concerned a company performing sales of goods towards individuals (B2C sales), to be delivered to a place selected as a pick-up point by courier or other provider of goods shipping / transport services. The company sought confirmation of the possibility to apply exemption from the obligation to keep sales records using cash registers, as provided for sales carried out within the distance sale system.

The Director of the National Tax Information stated that in order to benefit from the exemption, delivery of goods has to be made by the post office or courier company. The court of first instance followed the tax authority’s opinion. The Court emphasized that although in practice the result is the same if a given shipment is delivered to the customer by the shipping / logistic company instead of postal operator or courier, a distinction between these services should be drawn up and taken into account in order to benefit from the exemption on cash registers.

Czy ta strona była pomocna?