A cash register or kasa fiskalna may or may not be mandatory for sales of goods and services in Poland. A cash register is mandatory for in-store sales to individual consumers and farmers* (B2C). However, there are a number of exceptions when a cash register may not be used: sales to legal entities (B2B), online sales, sales limits, certain types of activities, and others. All the key conditions for using a cash register or kasa fiskalna in Poland in 2025 are outlined in our article below.

What is a cash register or kasa fiskalna?

A cash register or tax register (kasa fiskalna) is an electronic device that records sales of goods and services for the purpose of accounting for taxes payable to the tax office.

When are entrepreneurs required to use a cash register in their business?

According to Article 111 of the VAT Act, this obligation applies to entrepreneurs who are taxpayers and sell goods and services:

• to individuals not engaged in entrepreneurial activity, i.e., to private consumers or in a B2C context,
• to farmers* subject to a flat-rate tax (ryczałt), those who sell their own products, or those exempt from VAT.

Therefore, if sales are made to other companies, i.e., in a B2B context, the requirement for a cash register does not apply.

What are the exemptions from the requirement to have a cash register?

In 2025, exemptions from registering sales using a fiscal cash register will be available according to the following order( rozporządzeniu Ministra Finansów z dnia 17.12.2024 r. w sprawie zwolnień z obowiązku prowadzenia ewidencji sprzedaży przy zastosowaniu kas rejestrujących (Dz. U. z 2024 r. poz. 1902).

1. Sales up to 20,000 PLN.

Sellers of goods or services may benefit from a subjective exemption from the obligation to record sales using a cash register if the value of sales to private consumers and farmers in the previous tax year did not exceed 20,000 PLN.

The value of sales is calculated proportionally to the period during which these activities were carried out, month by month, in the previous tax year.

The exemption expires two months after the month in which the 20,000 PLN limit was exceeded. This period is counted from the end of the month in which the limit was exceeded. For example, if the limit was exceeded on March 5, 2025, a cash register must be used from June 1, 2025.

Please note that sales amounts for the following items should not be included in this sales limit of PLN 20,000:

• sales related to the supply of real estate,
• sales related to the supply of goods and services that the taxpayer classifies as fixed assets or intangible assets subject to depreciation,
• VAT payable.

2. Sales and deliveries of goods and services paid for by bank transfer.

If the seller of goods or service provider receives full payment for their sale or delivery via bank (postal) transfer and there are documents confirming this payment.

3. Delivery of goods by mail or courier.

If the seller or supplier of goods receives payment via bank (postal) transfer and there are documents confirming this payment with the buyer's details (including address), and there is specific business activity of this seller or supplier of goods.

4. Sales related to the following activities (objective exemptions):

• supply of goods and services by a taxpayer (housing cooperative) to its employees and members of cooperatives,
• sale of airline tickets,
• sale of tickets for passenger transport,
• canteen services in educational institutions,
• gambling,
• supply of agricultural products and provision of agricultural services by farmers working at a flat rate (ryczałt) and enjoying a VAT exemption,
• supply of goods and provision of services that are classified by the taxpayer as fixed assets or intangible assets subject to depreciation,
• services provided personally by blind persons with a certificate of significant or moderate disability who run their own business or employ blind workers with a certificate of significant or moderate disability,
• supply of goods and provision of services carried out under special procedures – EU and non-EU VAT (OSS),
• distance selling of imported goods Goods sold under the special VAT IOSS procedure,
• postal and courier services,
• supply of goods and provision of services by a taxpayer not registered in the Republic of Poland who enjoys a VAT exemption under the SME exemption procedure,
• sale of public transport tickets using customer-operated devices,
• hotel and accommodation services,
• telecommunication services,
• financial and insurance services,
• rental and management services for owned or leased real estate,
• notary services,
• educational services,
• driving school services,
• other activities.

As a rule, the above-mentioned cash register exemptions are valid until December 31, 2027.

What goods and services must be sold using a fiscal cash register?

Goods or services subject to mandatory registration at the cash register include:

Goods:

• liquefied petroleum gas,
• car and motorcycle engine parts, car bodies,
• tobacco products, alcoholic beverages,
• perfumes and eau de toilette,
• computers, electronic and optical products, photographic equipment,
• goods made of or containing precious metals,
• registered and unregistered digital and analog storage media,
• motor fuel and fuel additives,
• goods containing ethyl alcohol >50%,
• coal, briquettes, and solid fuel,
• goods sold through self-service terminals that accept coins, banknotes, or cashless payments.

Services:

• taxi transportation of passengers and their carry-on luggage,
• car and moped repair,
• tax consulting,
• services provided by stationary catering establishments, including seasonal ones,
• hairdressing, beauty salons, and cosmetology services.

What types of cash registers are used?

Cash registers with electronic or paper data recording (electronic or paper-based cash registers) are gradually being phased out.

Currently, online cash registers and virtual cash registers are used, which can be connected to the Central Cash Register Repository (Centralne Repozytorium Kas). The Central Cash Register Repository collects fiscal receipts, daily reports, cash register events, and information on periodic audits. Receipts issued by an online cash register can be delivered to the customer in paper or electronic form.

Virtual cash registers are software that businesses install on a tablet, computer, or smartphone. The device on which the virtual cash register is installed must be able to connect to a printer and print receipts. Each receipt is assigned a unique identifier.

When purchasing a cash register, entrepreneurs are entitled to a tax deduction equal to 90% of the cash register's purchase price, up to a maximum of 700 zlotys. This deduction is only available for those purchasing an online cash register and using it within six months of the start of sales accounting.

Taxpayers who have started accounting for sales tax and value-added tax within the prescribed deadlines can deduct from this tax the amount spent on the purchase of each registered cash register as of the start (or obligation) date of accounting, equal to 50% of its purchase price (minus tax), up to a maximum of 2,500 zlotys..

Before using a cash register, it is necessary to undergo fiscalization and obtain a registration number. Fiscalization allows for the correct recording of sales transactions and the issuance of receipts. Fiscalization is performed by an authorized service specialist, who will provide your cash register data to the head of the tax office.

What are the penalties for not installing a cash register?

Taxpayers required to use a cash register but who do not use one lose the right to a VAT deduction equivalent to 30% of the input tax on the purchase of goods and services.

If, for reasons beyond the taxpayer's control, it is impossible to record taxes using a cash register, the taxpayer is required to use a backup cash register. If sales are not possible with a backup cash register, the taxpayer cannot make sales.

What are the responsibilities of a cash register owner?

An entrepreneur who owns a cash register is obligated to:

• issue the original receipt to the customer,
• prepare a daily report at the end of the trading day (no later than the start of sales the following day),
• prepare a monthly financial report (at the end of the month),
• have the cash register inspected by an authorized service center every 25 months (otherwise, the entrepreneur risks being refunded the preferential tax deduction),
• maintain records (for 5 years from the end of the tax year in which they were issued) and copies of receipts (for 2 years from the end of the tax year in which they were issued) in proper condition.

The government portal provides useful information about fiscal cash registers in Poland.

Following the link to our article we examine in detail the requirements for cash registers in e-commerce: online sales in Poland.