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

• Authors: Jacek Kulicki

Title variants

EN

Obligation to keep sales records using cash registers by an association or foundation

Abstracts

EN

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.

Keywords

EN

foundation; tax; associations; VAT

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Zeszyty Prawnicze BAS
• Year: 2020
• Issue: 2(66)
• Pages: 191-198

Dates

published

2020

Contributors

author

Jacek Kulicki

• Kancelaria Sejmu. Biuro Analiz Sejmowych

• https://orcid.org/0000000326316428

References

• Bartosiewicz A., Komentarz do art. 15 ustawy o podatku od towarów i usług, LEX.

Identifiers

DOI

10.31268/ZPBAS.2020.43

Biblioteka Nauki

2215873