Each year, Poland creates increasingly favorable conditions for transparent business operations. Fiscal cash registers, mobile applications, and electronic reports — digital technologies are actively being implemented in various areas of life. Therefore, today more and more entrepreneurs use online tools not only to simplify their work. One such device is the fiscal cash register. It is worth noting that some entrepreneurs are exempt from its use, but, for example, lawyers, doctors, accountants, and others are not. The question of when exactly a fiscal cash register is mandatory for sellers in Poland, especially for those working online, often sparks discussions and debates.
Fiscal cash register (kasy fiskalne) is a device that allows you to store information about your company’s goods and services and record their sales. Such devices are mandatory for entrepreneurs who sell goods or services to individuals, as well as for farmers selling their own agricultural products or providing services exempt from VAT.
There are four types of cash registers:
- Online
- Registers with electronic copies
- Registers with paper copies
- Virtual registers
Important:
Older models of cash registers are gradually becoming obsolete. Starting January 1, 2025, business owners must connect their online cash registers to payment terminals that support the modern protocol (ECR-EFT). Note that a fine of 5,000 zł is provided for non-compliance with this requirement.
In Poland, for sellers engaged in online sales through sprzedaż wysyłkowa, a fiscal cash register is not required. However, this rule applies only under the following conditions:
- No personal contact with the buyer (delivery of goods by courier or post).
- Payment through a bank account. Funds are transferred to the seller’s account, and the documents (receipt or invoice) clearly indicate the buyer’s and goods’ details.
Important:
The exemption from the cash register requirement does not apply to the sale of perfumes, photographic equipment, auto parts, and some other types of goods.
Moreover, if the payment is made from a different account (not the buyer’s) or the goods are picked up at your store, such a transaction is no longer considered sprzedaż wysyłkowa. In this case, the use of a fiscal cash register is mandatory.
However, business owners can take advantage of the Ulga na zakup kasy fiskalnej benefit, which allows them to recover up to 90% of the cost of a cash register (but no more than 700 zł). Note that the benefit is available only for online purchases. You may qualify for the benefit if:
– Your company is required to keep records using a cash register, so you started using online cash registers.
– Your company is not required to keep sales records and use additional equipment, but you decided to use a fiscal cash register anyway.
This benefit is available to both entrepreneurs who pay VAT and those exempt from this tax. If you are a VAT payer, simply deduct the benefit amount from the tax and indicate it in your declaration. For those who do not pay VAT, tax office specialists will refund the money to your bank account.
