Obowiązek prowadzenia ewidencji sprzedaży przy zastosowaniu kas rejestrujących przez stowarzyszenie/ fundację

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.