Is a cash register required for e-commerce in Poland? Using a cash register, or kasa fiskalna, is not mandatory for online sales in Poland. However, there are exceptions. What are the conditions for exemption from the cash register requirement, and other specifics that apply in 2025? We discuss the basic requirements for using a cash register in e-commerce in Poland in our article.

We discussed the general conditions for exemption from using a cash register or kasa fiskalna when selling goods and services in Poland in our article).

According to Article 111 of the VAT Act, the obligation to record sales using a cash register applies to sales of goods and services to individuals not engaged in entrepreneurial activity and to farmers subject to VAT at a flat rate. This means that cash registers are required for B2C sales.

If an entrepreneur, company, or their online store sells goods only to businesses (B2B), there is no requirement to have a cash register.

This article will focus on the exemption from using a cash register for online sales, or e-commerce. The following conditions apply to this exemption, as stipulated by the Regulation ( Rozporządzenie Ministra Finansów z dnia 17 grudnia 2024 r. w sprawie zwolnień z obowiązku prowadzenia ewidencji sprzedaży przy zastosowaniu kas rejestrujących).

Conditions for exemption from the cash register requirement in e-commerce:

• delivery of goods by mail (postal or courier), such as Poczta Polska, Inpost, or Fedex,
• if the supplier of goods receives full payment for the order or service rendered by mail, bank transfer, card, or online payment system such as Przelewy24, PayU, PayPal, or BLIK,
• the payment documents indicate the specific service and recipient (buyer details, including their address), meaning the payment is identified (the payer is known),
• the company maintains detailed records of these sales (e.g., order numbers, dates, and buyer details).

It is important to note that this exemption for using a fiscal cash register for online or e-commerce sales is valid until December 31, 2027, in accordance with current legislation.

Another exception to the use of a cash register is a subjective exemption for those who do not exceed the annual sales limit of PLN 20,000. Entrepreneurs and companies whose gross sales turnover to individuals does not exceed PLN 20,000 per year are exempt from the cash register requirement. However, once this threshold is exceeded, a cash register becomes mandatory.

Furthermore, EU VAT procedures such as OSS, IOSS, and SME also exempt the use of a cash register. We provide detailed information on these EU VAT procedures in our article.

The exemption from the requirement for a cash register for online sales does not apply to the activities specified in par. 4, p. 1 of the aforementioned regulation. Entrepreneurs are required to issue a fiscal receipt and have a cash register for the following online sales:

• perfumes and eau de toilette,
• photographic equipment, with the exception of spare parts and accessories for photographic equipment,
• spare parts and accessories for motor vehicles (except motorcycles),
• recorded and unregistered digital and analog data carriers.

Exemptions from cash register requirements in e-commerce also do not apply to sales where the customer picks up the goods in-store and accepts cash for online sales.

What cash registers are used in e-commerce? Online and virtual cash registers allow for the following:

• automatically transfer data to the Central Cash Register Storage (CRS),
• print or send electronic receipts,
• integrate with sales and inventory management systems: ERP, CRM, and online stores.

If the required cash register is not installed while conducting e-commerce, the entrepreneur and company may be subject to administrative and financial penalties.