Obowiązek prowadzenia ewidencji sprzedaży przy zastosowaniu kas rejestrujących przez stowarzyszenie/ fundację
Obligation to keep sales records using cash registers by an association or foundation
Author(s): Jacek KulickiSubject(s): Law, Constitution, Jurisprudence, Law on Economics
Published by: Kancelaria Sejmu
Keywords: foundation; tax; associations; VAT;
Summary/Abstract: The obligation to keep sales records using cash registers applies to all taxpayers of the VAT performing sale to natural persons who do not run a business and flat-rate farmers. If a non-profit organization (association, foundation) sells to these entities – despite the lack of commercial nature of the activity (sale) or including economic activity into the statute – it is obliged to keep sales records using cash registers, unless it takes benefit from an exemption resulting from the relevant executory provisions.
Journal: Zeszyty Prawnicze BAS
- Issue Year: 2020
- Issue No: 2
- Page Range: 191-198
- Page Count: 8
- Language: Polish