Fiscal cash registers - the interim period up to March 2006

It is not known who and when is obligated to fiscal cash register installation in 2006. In the amended regulation on fiscal cash registers, which is valid form December 27th 2005, are indicated exemptions and exclusions, which can be applied up to the end of March 2006. The situation after the above-mentioned term is not clear. The are two possibilities. The first one is the increase of the amount of the entities, which will be obligated to fiscal cash register installation. The second one issue of the new regulation with the new annex indicating services and goods, which sale authorise to exemption form fiscal cash register installation.

What will be the situation after March 31st 2006?

The annex to regulation is not amended. The amounts of 20 000 and 40 000 PLN are not changed. 20 000 PLN is the limit for people, who start running business in the tax year. 40 000 PLN is the limit for people, who run its business for longer and did not lose the right to exemption in previous tax year.

Generally the taxpayers, which are entitled to exemption form fiscal cash register installation, because of the sort of sold goods and services mentioned in the annex to regulation will not lose it up to the end of 2006. It means that they will be entitled to exemption form fiscal cash register installation from March 2006 to the end of 2006.

Two situations are possible later. In case of failure of the new regulation issue or amendment of the present regulation the two kinds of taxpayers could be created. The most of taxpayers would be obligated to hold sale registration by the fiscal cash register installation form April 1st 2006. The rest of taxpayers would prolong the exemption up to the end of May 2006.

It is the result of the regulation under which some kinds of taxpayers losing entity to exemption form fiscal cash register installation are obligated to installation of fiscal cash register during two months from the first day of the next month in which the entity to exemption was lost.