Obligation of compulsory recording of turnover relates to the sale of goods and services to natural persons not engaged in economic activity and flat-rate farmers.  In accordance with the Regulation of the Minister of Finance of 4 November 2014 on the exemptions from the record-keeping obligation through the use of cash register, in force since 1 January 2015, the need for using cash register, irrespective of the turnover, was extended on entrepreneurs providing, inter alia, legal services, medical, hairdressing and beauty treatment, repair of motor vehicles and motorcycles.

The rules governing the registration of turnover by means of a cash register

The legal basis for the registration of turnover is the Act on tax on goods and services and tax code.  A detailed description of both the recording equipment (cash register) and its receipts can be found in the Regulation of the Minister of Economy of 27 August 2013 on the criteria and technical conditions to be met by cash registers (in the following part of the text: "the Regulation").


Requirements concerning a receipt

Manufacturers of cash registers are required to adapt equipment to the copy of the receipt in the format and content imposed by a legislator. For instance, the alphanumeric characters on a receipt may not be less than 2.50 mm, number of characters in the line shall not be less than 17, and the number of characters for the name of a product or service may not be less than 12.  In addition, the total amount of gross sales on receipts should be highlighted in bold with a height of at least 150 % of the other marks.  Even the width of paper roll is standardised and it shall be not less than 28 mm.  There is also a requirement to use a specific order on print out and elements such as logos and the unique number of a cash register must be located centrally in the last line of the receipt.  Only the freedom to include information about the date and hour and minute of sale is left to the manufacturers.  

In order for the receipt to correspond to the applicable legal requirements, pursuant to § 10 (1) of the abovementioned Regulation, it shall contain the following elements:


1. firstname and surname or the name of taxpayer and address of the point of sale, and for sales in irregular locations, the address of establishment or residence of the taxpayer.

2. tax identification number (NIP);

3. the number of the consecutive print out

4. the date and the time, and the minute of sale;

5. the indication "FISCAL RECEIPT";

6. the name of the product or service which allows the unambiguous identification and description of the goods or services which develop;

7. unit price of  product or service;

8. the quantity and aggregate value of the sales of the given goods or services with the alphabetical marking on the tax rates;

9. value of discounts or surcharging, if any;

10. the gross sales value and the amount of tax according to individual tax rates after taking into account rebates or surcharges;

11. value of sales exempt from tax;

12. the total amount of the tax;

13. the total amount of gross sales;

14. the indication of currency in which sales are recorded, at least on a total amount of gross sales;

15. the consecutive muber of receipt;

16. the number of cash register and the cashier - when more than one cash desk;

17. tax identification number (NIP) of the purchaser -  at the request of the purchaser;

18. logo and unique number of cash register.

Receipt in transport activity

If we operate the carriage of passengers and their luggage by taxi, we need to have a cash register, which allows for printing of receipts with additional elements.  Section 16, paragraph 1 of the Regulation requires to place on the receipt, in addition to the above information, the following:


  • registration number and side number of the taxi;
  • the date of performance of the service, the time of the start and end of the journey in hours and minutes ;
  • the distance travelled during the journey;
  • tariff unit used for the valuation including the pulse;
  • the number of pulses and the value of the services relating to the individual tariffs;
  • the value of other individual tariffs.

Greater requirements also apply to recording of the turnover of providers of public transport services.  The cash register in use must have one display for the operator and the buyer and be fitted with a recording function and charging of transport compensation broken down by categories of statutory fare reductions; and the function of the daily and monthly reports on payments in respect of reduced fare tickets.  The legislator requires that, in addition to the basic elements of receipts, they should contain also:


1. indication "TICKET" or "ADDITIONAL FEE";

2. type of ticket;

3. the special allowances for the reduced ticket;

4. the number of journey;

5. the name of the starting point and ending point or the validity of or the period of validity of the ticket;

6. the unit price of service;

7. the value of special reductions in the event of reduced fare ticket;

8. the number and value of the sales of given service with marking of the rate of tax.

The name of goods or service on a receipt

In practice, the most difficult is the correct specification of the product or service that allows the unambiguous identification and the description of the goods or services, developing the designation.  The Regulation itself does not define what is meant by "the name of the product or service, or which criteria are to be taken into account in their determination.  In this respect, both interpretations of tax chambers and the Minister of Finance are helpful.

From the analysis of the justification of the tax authorities, it appears that the name of a product or service should be primarily constructed in such a way as to unambiguously, clearly define the subject-matter of the sale, i.e. the nature of the goods sold or services and to allocate the appropriate rate of tax.  Do not use generic names such as fruit, vegetables, but the names such as tomatoes, apples (in the vegetables/fruits group), bread, bread roll (bakery products), hard cheese, milk (dairy products), beer, wine, spirit (alcoholic beverage group).  Indicating the name of the product or service we do not need to indicate the specific features such as size, volume or shape of the product sold.  It is acceptable to use abbreviations, but with due regard to the principle of clarity and transparency of receipt.  If you want to know more about the names of the goods on a receipt, please refer to the article How to describe the goods on a receipt.

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