If the delivery of goods takes place in the shipping system, via courier or post, the entire payment is transferred by post or to a bank account, and the records and proofs documenting the payment clearly show what specific activity it concerned and for whom it was made – the sale of goods is exempt from the obligation to register at the cash register. This was confirmed by the director of the National Tax Information in one of the last tax interpretations.
Source Prawo.pl
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