I run a convenience store. I intend to sign a contract for bets with Totalizator Sportowy, according to which I will be authorized and obliged to accept bets on numerical games and lottery tickets. Is the sale of lottery coupons subject to registration at the cash register?
The obligation to use cash registers results from art. 111 of the VAT Act (Journal of Laws of 2017, item 1221, with changes). According to art. 111 par. 1 of the Act, taxpayers making sales to natural persons who do not run business activity and flat-rate farmers are obliged to keep records of turnover and amounts of tax due when using cash registers.
As indicated in art. 111 par. 3a point 7 of the VAT Act, taxpayers keeping records of turnover and amounts of tax due using cash registers are obliged to use cash registers only to keep records of their own sale, subject to par. 3b. In turn, pursuant to this provision, taxpayers who keep records using cash registers, whose tax base is the amount of commission or another form of remuneration for services performed under an agency agreement, orders, brokering or other contracts of a similar nature or margin, are recorded for the purpose of calculating their turnover and amounts of tax due to the entire value of their own sales and conducted for or on behalf of other taxpayers.
Thus, the rules for recording trade with the help of a cash register indicate that, as a rule, an intermediary who, apart from selling goods or services, sells its own goods or services when it is obliged to keep records of turnover and amounts of tax due using the cash register, it also has to register at the cash register for the sale of goods (services) to the principal.
However, it should be emphasized that the Minister of Development and Finance on the basis of the regulation on exemptions from the obligation to keep records using cash registers exempted some groups of taxpayers and certain activities from the obligation to register sales at the cash desk until the end of 2018.
Therefore, a situation may arise that the taxpayer will register, using the cash register, only a part of his sales, and some activities may not, because they may use the subject exemption.