Cash register in the Polish JDG in 2026

The obligation to keep records at the cash register generally applies to sales to natural persons who do not run a business and flat-rate farmers. The method of payment, VAT exemption or unregistered activity do not automatically result in exemption from the cash register.

Limit PLN 20,000

Turnover exemption is available once the conditions of the regulation are met. The annual limit is PLN 20,000 in flat-rate sales to consumers and farmers. When such sales commence during the year, the limit is set in proportion to the period of performance of the activity.

Once the limit is exceeded, the exemption generally expires after two months following the month of exceedance. For some activities, the obligation arises earlier or from the first sale.

Activities without exemption

The regulation contains a catalog of goods and services for which some exemptions do not apply. It includes, among others, certain:

• supplies of liquid gas, vehicle parts, electronic equipment and tobacco products,
• passenger transport and taxi services,
• vehicle repairs and tire replacement,
• hairdressing, beauty and cosmetology services,
• legal services, tax consultancy and some medical services,
• catering and accommodation services.

The catalog and exceptions must be checked for a specific sale. The turnover below PLN 20,000 alone does not always protect you.

Online sales and transfer

Online payment does not create a general exemption. The exemption for the supply of services may operate if:

• the entire payment is transferred via post, bank or credit union to the account,
• the records and proof of payment clearly indicate what activity it concerned and who was the buyer,
• the service does not belong to the list of exclusions.

BLIK or the payment operator can only meet the condition if the entire flow and documentation allow the required data to be demonstrated. A card payment at a point is not automatically treated as a transfer for the purposes of exemption.

There are separate exemptions and conditions for the sale of goods by mail order. Cash on delivery by courier does not in itself determine the result; what matters is the way the money is transferred and the documentation.

VAT exemption and cash register

Sales exempt from VAT may still be recorded at the cash register. VAT and cash register are separate obligations.

The regulation provides exemptions for selected activities, but there is no rule "Article 43 VAT = no cash register".

Unregistered activity

The lack of an entry in CEIDG does not exclude the obligation to register. A person running an unregistered business must check the same regulations regarding the type of buyer, limit, exemptions and exclusions.

Online cash register and virtual cash register

Online cash registers send data to the Central Cash Register Repository. For the indicated industries, online checkout is mandatory. Cash registers in the form of software are also available, but they can only be used by groups of taxpayers specified in the regulations.

Not every new entrepreneur has a separate obligation to register online due to the fact of starting a business. You need to check the industry, the date of creation of the obligation and the type of device legally available for sale.

Start records

Before you start:1. choose a cash register with the appropriate approval, 2. provide connection and service, 3. commission fiscalization to an authorized service technician, 4. start issuing receipts from the correct date, 5. run reports and maintain records.

At the online checkout, fiscalization and data reporting are carried out electronically in the process of connecting to the repository. The ZF-01 form should not be presented as a universal obligation for every new user.

Relief for the purchase of cash register

The relief amounts to 90% of the purchase price of the cash register, net of tax, no more than PLN 700 for each cash register. It applies to online cash registers and requires timely commencement of records and compliance with the conditions of the Act and regulation.

An active taxpayer settles the relief in JPK_V7. A taxpayer exempt from VAT may submit an application for a refund on the account. It is not deducted in PIT.

The right to the relief may be refunded if, within the statutory period, the taxpayer, among other things, stops using the cash register or fails to provide a mandatory inspection.

Receipt

The receipt is issued to the buyer without request, in paper or electronic form in accordance with the regulations and device capabilities. The buyer's Tax Identification Number is not a mandatory element of every consumer receipt. If the customer later wants an invoice for the company, the NIP rules on the receipt matter.

Sources

• VAT Act - ELI, Art. 111
• Biznes.gov.pl - obligation to have a cash register

Do you need to determine the cash register obligation?

Oxyok provides accounting services for Polish JDGs - from PLN 49 + VAT per month.

Write to Paweł or see Oxyok accounting.

The material is of a general nature. The current regulation and catalog of exemptions must be checked for a specific sale.