Ban on trading on Sundays. Compulsory sales records from February – the Ministry of Finance has prepared a draft regulation

From February 1, stores benefiting from the Sunday trading ban will have to keep records of monthly sales revenues. The Ministry of Finance has prepared a draft regulation which specifies the details of its operation.

From February 2022, an amendment to the regulations will come into force, which is intended to tighten the ban on Sunday trading. After the changes, it will be possible to open shops that also provide postal services on non-commercial Sundays if the revenues from this activity exceed 40 percent of the revenues of a given branch.

Ban on trading on Sundays. Compulsory sales records from February

The regulation of the Ministry of Finance specifies the method of keeping sales records and the content of its entries. As we read in the justification, the records are kept separately for each commercial establishment, even if a given entrepreneur has several such establishments. “Entries in the records are made in a way that reflects the actual state of affairs, not later than by the 20th day of each month for the previous month” – instructs the Ministry of Finance.

“The records kept in paper form are in pamphlets and have sequentially numbered cards. Entries in the records kept in paper form shall be made permanently and clearly. so that the original content remains legible “, we read in the explanatory memorandum to the regulation.

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The manner in which the register should be kept in electronic form was also specified. “It should be kept in such a way that the content of entries can be viewed and printed in chronological order, together with corrections and dates of their making, and be stored on an IT data carrier, in a manner ensuring protection of entries against destruction, distortion and loss” – it was written in the justification.

The required elements of the records were also determined, such as: serial number of the entry, date or period of obtaining income, number of the document being the basis for the entry, income from predominant activity, income from other activities, total income, percentage share of income from predominant activity in total income.

The regulation will enter into force on February 1, 2022.

Trading Sundays 2022

The act that introduced restrictions on Sunday trading has been in force since March 1, 2018. At the beginning of each month – as a rule – there were two trading Sundays – the first and the last. From 2019, trading could be conducted on one Sunday a month – the last one. In 2020, the third stage of implementing the ban began – there were to be seven commercial Sundays. Ultimately, however, the number of trading Sundays in 2020, due to the COVID-19 epidemic, increased to eight.

Meanwhile, in 2022 – as in 2021 – there will be seven commercial Sundays. The ban will not apply during the two consecutive Sundays before Christmas, one before Easter and the last four Sundays: January, April, June and August.

The trade restrictions also apply to public holidays, for example on January 6, May 3, November 1 or November 11.

Trading on Sundays and public holidays in 2022PAP / Maciej Zieliński

Sunday trading ban – exceptions

The act on restricting trade on Sundays and public holidays provides for a catalog of 32 exemptions. The prohibition does not apply, among others in post offices, pastry shops, ice cream parlors, liquid fuel stations, flower shops, newspaper shops or coffee shops.

Pursuant to the provisions, the prohibition does not apply also in commercial establishments where trade is carried out personally by an entrepreneur who is a natural person, who works on his own behalf and for his own account.

It is one of the exceptions, concerning post offices, that larger retail chains that decide to open stores on non-trading Sundays cite. DIY stores also benefit from it.

Main photo source: Shutterstock

About Eric Wilson

The variety offered by video games never ceases to amaze him. He loves OutRun's drifting as well as the contemplative walks of Dear Esther. Immersing himself in other worlds is an incomparable feeling for him: he understood it by playing for the first time in Shenmue.

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