Finance minister gives municipalities exemption from cash registers

The Law of 27 October 2022 on preferential purchase of solid fuel for households (Journal of Laws item 2236), which imposes obligations on municipalities with regard to the distribution of hard coal, was published in the Journal of Laws under item 2236. As a result of these regulations, municipalities selling coal to households should purchase online fiscal cash registers or replace the old-type ones already in use with online registers.

– The obligation to use fiscal cash registers in this case is due to the fact that it is a sale to individual customers – explains Andrzej Kapczuk, tax advisor, partner at Thedy & Partners.

In order not to burden municipalities with additional costs, the Minister of Finance decided to exempt them from the obligation to record using cash registers. The exemption applies to sales of hard coal made for households on the basis of the Act of 27 October 2022 on preferential purchase of solid fuel for households (i.e. under preferential purchase within the meaning of the Act).

– In order to benefit from the exemption, the municipality will have to take care of the relevant documentation. The issuing of VAT invoices will be key. If the deliveries took place before this preference came into force, the relevant records should be reflected in the books kept, from which it is clearly evident what the delivery was of (hard coal) and to whom it was made (details of the entitled buyer, including his address) – adds Andrzej Kapczuk.

It is also worth specifying, which is also confirmed by the Ministry of Finance in a published communiqué, that in terms of VAT, the sale of coal by a municipality as a preferential purchase will constitute the performance of activities subject to VAT as part of its business activity. This means that any purchases made by the municipality, if exclusively related to sales to households, will entitle the municipality to a full VAT deduction.