Registering sales to employees

Lidia Adamek-Baczyńska, Joanna Parysek
Puls Biznesu

Businesses are generally required to use fiscal cash registers to record their sales to individuals not in business. However, the law (Finance Minister’s regulation of 28 December 2018 on exemptions from the duty to keep records using cash registers) waives this duty for supplies of goods or services to own employees. The article invokes several tax rulings confirming that businesses do not need to record sales to their own employees even if the sale involves goods or services which are otherwise not exempt, such as sale of computers or provision of company cars.