Fiscal Cash Register — Who Must Have One?
A fiscal cash register (kasa fiskalna/rejestrujaca) is a device that records sales to individuals who do not run a business and to flat-rate farmers. If you sell goods or services to consumers (B2C), sooner or later you will face the question of whether you need a fiscal cash register. This guide explains the rules in force in 2026.
The Basic Rule — B2C Sales Require a Register
The obligation to record sales on a fiscal cash register applies to every taxpayer who makes sales to:
- Individuals who do not conduct business activity
- Flat-rate farmers
It does not matter whether you are an active VAT taxpayer or benefit from a VAT exemption. The cash register obligation is independent of your VAT status.
If you sell exclusively to businesses (B2B) and document sales with invoices, a fiscal cash register is not needed.
Exemptions from the Cash Register Obligation
Turnover Exemption (PLN 20,000 Limit)
You do not need a cash register if your annual turnover from sales to individuals does not exceed PLN 20,000. Important notes:
- The limit applies only to B2C sales — B2B sales do not count
- In the first year of business, the limit is proportional to the number of days of operation
- After exceeding the limit, you have 2 months to purchase and fiscalise a register
Example: You start a business on 1 July. You have 184 days until year-end, so your limit is: PLN 20,000 x (184/365) = PLN 10,082.
Activity-Based Exemptions
Certain types of activity are exempt from the cash register regardless of turnover:
- Mail-order sales (e-commerce), when all payment is received in a bank account and records show who paid
- Telecommunications services
- Financial and insurance services
- Educational services (schools, universities)
- Real estate sales
- Public transport ticket sales
When the Exemption Does NOT Apply
Regardless of turnover, a fiscal cash register is mandatory from the first transaction for sales of:
- Liquefied petroleum gas (LPG)
- Car parts
- Radio, television, and photographic equipment
- Tobacco products and alcohol
- Perfumes and toilet waters
- Hairdressing and cosmetic services
- Vehicle repair services
- Legal services (except notarial)
- Medical services provided by doctors and dentists
- Catering services (except on board aircraft)
- Cultural and entertainment services
Types of Fiscal Cash Registers
Online Cash Register
Since 2023, online cash registers have been mandatory for the vast majority of industries. An online register:
- Connects to the Central Register Repository (CRK) operated by the Ministry of Finance
- Automatically transmits data on every transaction in real time
- Has protected memory (recorded data cannot be modified)
- Requires a permanent internet connection (interruptions up to 48 hours are permitted)
Virtual Cash Register
A virtual cash register is software installed on a device (tablet, smartphone, computer) that replaces a physical register. It is available only for selected industries:
- Transport services (taxis)
- Hotel services
- Gastronomy
- Coal sales
Fiscal Printer
A fiscal printer works together with point-of-sale (POS) software. It is popular in shops and restaurants where the register is integrated with the management system.
Comparison
| Feature | Online Register | Virtual Register | Fiscal Printer | |---------|----------------|-----------------|----------------| | Form | Physical device | Software | Device + software | | CRK connection | Yes | Yes | Yes | | Cost | PLN 1,500–4,000 | PLN 50–200/month | PLN 2,000–5,000 | | For whom | Most industries | Selected industries | Shops, gastro | | Mobility | Limited | High | Low |
E-Receipts
The e-receipt system allows customers to receive receipts electronically (e.g., via a mobile app) instead of on paper. Benefits:
- Savings on paper and thermal roll costs
- Easier returns and complaints (receipt always available)
- Environmental friendliness
E-receipts work in conjunction with online cash registers and the KSeF system.
Cash Register and KSeF
The rollout of the National e-Invoice System (KSeF) does not eliminate the obligation to have a fiscal cash register. KSeF covers invoices (B2B and B2C on request), while the cash register records receipt-based sales. In the future, the systems may be integrated, but for now they operate in parallel.
Obligations Related to the Cash Register
- Fiscalisation — before you start recording, the register must be fiscalised by an authorised service technician
- Technical inspections — at least once every 2 years
- Daily report — after the end of sales on a given day
- Monthly report — by the 25th of the following month
- Issuing receipts — to every customer, even if they do not request one
Penalties for Not Having a Cash Register
| Violation | Consequence | |-----------|------------| | No register despite obligation | Additional VAT liability: 30% of VAT on unrecorded sales | | Failure to issue a receipt | Fine of up to 180 daily rates (Fiscal Penal Code) | | Missing technical inspections | Fine of PLN 300 per missed inspection |
Practical Checklist
Before deciding on a cash register, check:
- [ ] Do you sell to individuals (B2C)?
- [ ] Is your activity on the list of exclusions from the exemption?
- [ ] Does your B2C turnover exceed PLN 20,000 per year?
- [ ] Does your industry require an online or virtual register?
- [ ] Do you have a permanent internet connection at the point of sale?
If the answer to the first question is "no" — you do not need a register. If "yes" — work through the remaining points.
Summary
The obligation to have a fiscal cash register applies to B2C sales. An exemption is available for turnover up to PLN 20,000 per year, but some industries must have a register from the very first transaction. In 2026, the standard is online cash registers connected to the Central Register Repository.
For more on VAT, see What is VAT?, and on the VAT registration threshold, read When to Switch to VAT. Need help choosing a register and accounting for retail sales? Contact LinTax Wrocław — we will recommend the best solution for your industry.