Fiscal Registers And Secondary Activities

With respect to art. 29 of the VAT Act, the understanding thereof up to 31 December 1996 meant that taxpayers selling goods or rendering services, including those in the scope of trading and catering services, to natural persons not carrying on business activity would lose the right to reduce output VAT by the amount of input VAT incurred on the purchase of goods and services where they failed to comply with the obligation to use a fiscal cash register.

The tax chamber in Warsaw holds the position that the aforementioned taxpayers lose the right to reduce output VAT by input VAT in proportion to the value of services rendered to natural persons not carrying on business activity. However, the Ministry of Finance takes the position that they lose the right to reduce output VAT by input VAT on all services rendered.