🔹 Introduction
Cash registers are not always mandatory right after establishing a business. The regulations provide for exemption limits and a list of exceptions when a cash register must be installed from the first sale. It is worth checking this carefully, as not having a cash register in situations where it is mandatory risks a penalty and loss of the right to exemptions.
🔸 1. When is a cash register NOT needed?
✅ You can take advantage of the exemption if:
- You sell to businesses (B2B) – there is no obligation to register on the cash register,
- You sell to individuals, but your annual turnover does not exceed 20,000 PLN gross,
- You provide services or sell goods exempt from ordinance (e.g., online services, B2B, some educational services).
📌 The limit of 20,000 PLN applies to sales to individuals not conducting business and lump-sum farmers. B2B sales do not count!
🔸 2. When is a cash register mandatory FROM THE FIRST SALE?
You cannot use the exemption if you provide certain services or sell specific goods – the so-called catalog of absolute obligations (MF Regulation from 2023 – applicable in 2025).
⛔ You must have a cash register from the first sale if you sell/provide services for:
- Fuels (gasoline, LPG, diesel)
- Car and motorcycle parts
- Sale of alcoholic beverages and tobacco products
- Hairdressing, beauty, and cosmetology services
- Catering services (on-site and delivery)
- Vehicle repairs, tires, technical inspections
- Legal and advisory services
- Medical care provided by doctors and dentists
- Passenger transport (e.g., taxi, minibus)
📌 Even if you make only one sale a year – a cash register is still required.
🔸 3. Cash register exemption – limits and conditions
- Sales to individuals - Up to 20,000 PLN gross per year (in total)
- Starting a business during the year - Limit calculated proportionally (20,000 PLN × number of days / 365)
- Sales only B2B (to companies) - A cash register is not required
🔸 4. Exemption for cash register purchase – how much can you recover?
If a cash register is mandatory and you purchase a fiscal cash register online, you are entitled to:
- an exemption of up to 700 PLN
- condition: the cash register must be reported to the tax office, activated, and used according to regulations
- applies only to the first cash register under a given NIP
📌 The exemption applies even if you are on a lump-sum and do not deduct VAT – in which case you receive a refund to your account.
🔸 5. How to report a cash register to the tax office?
Step by step:
- Purchase a fiscal cash register online (with MF certification)
- Fiscalization by a technician – that is, activation of the fiscal memory
- Report to the tax office (form ZAW–FA)
- Keeping a cash register journal + daily and monthly reports
📌 From 2023, only online cash registers that connect to the National Tax Administration system (KAS) are permitted.
📚 Legal basis
- Regulation of the Minister of Finance of November 24, 2023 regarding exemptions from the obligation to register on a cash register
- VAT Act, art. 111 and following
- Tax Ordinance Act
- Regulation on online cash registers (Journal of Laws 2023 item 1105)
✏️ Summary
Do you sell only to companies (B2B)? - ✅ No cash register needed
Do you sell to individuals < 20 thousand? - ✅ Exemption from the cash register
Do you provide "mandatory" services? - ❌ Cash register from the first sale
Are you entitled to a 700 PLN exemption? - ✅ If this is your first online cash register