Regarding proof of payment of the market fee

Abstract

This article addresses the issue of correctly documenting the collection of market fees, particularly in the context of the 2025 resolution of the Siemiatycze Town Council, which introduced the obligation to use cash registers and issue fiscal receipts as proof of payment. The impetus for these considerations was the declaration of invalidity of this resolution by the Board of the Regional Chamber of Audit in Białystok. The authors point out that the collection of market fees by way of collection does not constitute a sale within the meaning of the provisions on value added tax; consequently, it is not subject to the obligation to record transactions using cash registers. A fiscal receipt is a document appropriate for sales transactions, not for public-law liabilities. An analysis of the regulations shows that the appropriate form of documenting the collection of market fees is a receipt from a revenue receipt book, which is a strictly accountable form. This solution is supported both by the implementing regulations concerning the accounting of tax authorities and by the established practice of local government bodies and control and supervisory authorities.