Wpis dostępny jest także w języku: polski
In February, regulations sealing the act on restricting trade on Sundays will come into force, with the intent to prevent entrepreneurs from exploiting a loophole in the existing regulations. Whoever wants to run a business based on one of the seven exceptions connected to the so-called core activity, such as post offices, florists, confectioneries, and tobacco sales, must establish that this sort of operation produces 40% of income.
The Ministry of Finance has now released a draft rule outlining how monthly sales income records should be kept. According to the draft, each retail outlet’s records would be stored individually. Not later than the 20th day of each month for the preceding month, entries in the records must be made in a fashion that represents the real condition of affairs. The records, whether in paper or electronic format, must be retained in chronological order. In the first situation, it will be brochured in addition to having numbered pages. Entries in the paper register must be made in a permanent and transparent way, according to the proposed regulation. In the case that a correction is made to paper records, business owners will be obliged to note the date of the change.
The electronic records must be organized such that the content of entries and their printing can be viewed in chronological sequence, together with revisions and dates of creation. It should also be saved on an IT data carrier in a way that protects entries from being destroyed, distorted, or lost. The Ministry has also produced a record template, which may be accessed in the proposed regulation’s annex.
According to the Ministry, the following information must be indicated in the records:
- the entry’s ordinal number;
- the date or period when income was obtained;
- the number of the document that served as the basis for the entry;
- income from predominant activity;
- income from other activities;
- total income, and the percentage share of income from predominant activity in total income.
Entries in the records should be made based on the value of sales, both those recorded using cash registers and those not recorded in this manner, in compliance with the VAT Act’s exclusions.
In the case of cash register sales, entries in the records should be based on data from daily or monthly fiscal reports, adjusted for amounts impacting the amount of sales revenues, including corrections resulting from returns and accepted complaints kept separately.
If the sale is not registered at the cash register, entries in the records should be made on the basis of either:
- invoices, VAT RR invoices, bills and customs documents, hereinafter referred to as “invoices,” issued in accordance with separate regulations;
- daily statement invoices;
- internal ID issued at the end of the day – in the case of sale without an invoice.
The daily statements of invoices should contain at least:
- the date of the statement;
- the statement number;
- the date of issue of the invoice included in the statement and its number;
- the total amount of revenue resulting from the invoices included in the statement;
- detailing the revenue from the predominant activity, should all be included in the daily invoice statements.
Internal evidence should contain at least:
- the date of issue of the certificate;
- the number of the certificate;
- the total amount of income, detailing the income from the main activity and other activities.
The obligation to keep records will apply to all entities wishing to use the exceptions to the ban on Sunday trading provided for in the Act in Art. 6 sec. 1 point 2, 5-7 and 28-30. The draft regulation was submitted to public consultations until 18 January.