Fiscal memory exchange prohibited from July 1, 2027. What to do with a cash register with an electronic copy?
October 14, 2026Cash register deregistration from 2027 – deadlines, documents and a PLN 300 fine
The virtual cash register service has not yet had its own, detailed regulations. This type of cash register operates as an application, not a device with a seal that periodically visits a service technician. This is set to change on January 1, 2028: the Minister of Finance will be given a framework to define the virtual cash register service and the requirements that companies providing it must meet. In this article, we explain what is already known, what we are still waiting for, and what is worth checking out now.
What is changingę from January 1, 2027?
As of January 1, 2027, failure to submit a cash register deregistration application by the deadline will result in a fine of PLN 300. The requirement itself is not new. What is new is the sanction for ignoring it.
Implementing regulations previously required submitting an application to deregister a cash register. In practice, some businesses failed to do so, as delays carried no consequences. As a result, cash registers remained in tax office records that had not been used for a long time. The Ministry of Finance highlighted this very problem, so the legislature decided to introduce a penalty. Hence the Act of September 4, 2026, amending the Act on the Goods and Services Tax and the Act on the Principles of Recording and Identification of Taxpayers and Payers (Journal of Laws of 2026, item 1270).
This is a broad amendment to VAT, and the regulations regarding cash registers are only a fragment. However, for the owner of a shop, office, or restaurant, three dates are most important. We've summarized them at the end of this article.
When to deregisterć cash registerę fiscalą?
Deregistering a cash register is necessary when you close your business or when a specific cash register ceases operation – even if the company continues operating. Many people overlook the latter.
You're closing the doorsłalnoś
Business closure is the most obvious situation. You're closing a shop, salon, or service point, so any cash register registered to your company must be deregistered.
If you're closing your business, you'll also find our checklist: What to do with your cash register when closing your business useful. It covers reporting, the tax relief for purchasing a cash register, and what to do with the device itself.
Zakońconnecting the cash register work in the departmentłająwhat company - what then?
Let's analyze situations in which one of the cash registers in an operating company is no longer used - for example:
- the old cash register is replaced with a new online cash register,
- the fiscal memory is full,
- a failure that cannot be repaired,
- closing of one of several sales points,
- replacing the virtual cash register with a device (or vice versa).
In each of these situations, the old cash register requires closure and an application for deregistration.
Inźwe nextępushący exampleład: A grocery store in Warsaw's Mokotów district is buying a cash register online because the old one is crashing more and more frequently. The new one is now fiscalized and working. The old one is now just sitting in the back room, but the tax office still lists it as used. Dopóki inłaśthe owner does not deregister it, from 2027 he risks penaltiesę.
Memory fullness is a particularly serious issue with older devices. As of July 1, 2027, it will no longer be possible to replace the fiscal memory at cash registers with electronic copy recording. We've written more about this in our article about the ban on replacing fiscal memory from July 2027.
You have 5 days upon request – what does it count from?ć deadline?
You have 5 days to submit a request to deregister your cash register. However, the crucial factor is which day you count the deregistration from. This depends on the type of cash register. The type of cash register is important in the calculations – whether it's a hardware online cash register or a virtual one.
| Type of cash register | What do you count 5 days from? | Who prepares the document | Example |
|---|---|---|---|
| Hardware cash register (online, with electronic or paper copy recording) | From the date of preparation of the fiscal memory reading report | Service technician with qualifications | Protocol of 13 January 2027 – application no later than 18 January 2027. |
| Virtual cash register (app) | From the date of issue of the fiscal settlement report | Taxpayer, in the cash register application | Report dated January 13, 2027 – application no later than January 18, 2027. |
As the table above shows, the deadline does not run from either the date of store closure or the date the company is removed from the CEIDG (Central Registration and Information on Business). This is a common mistake. The last day of sale, the service technician's visit, and the removal from the register are usually three different dates.
In practice, it's worth following this rule: submit your claim the same day the service technician delivers the report. This way, you have all your documents at hand and don't have to keep an eye on your calendar.
How to deregisterć cash registerę fiscalą – step by step
Deregistering a hardware cash register involves six steps. Most of them take a few minutes. It's best to set aside the most time to schedule a service appointment. Here's what you need to do:
- Print reports on the last day of sależy. Prepare a daily fiscal report, and a monthly report via the online cash register. Don't turn off the cash register before printing them.
- Umóin memory readingęfiscal one. The hardware cash register reading is performed by a certified service technician – you can't do it yourself. Book an appointment in advance, especially around the turn of the year when service centers are most busy. We will perform the fiscal memory reading at the Cash Register Center.
- Receive the protocolół and settlement report. The service technician will read the data from the memory, prepare a reading report, and print a fiscal settlement report. From this date, you'll count 5 days.
- Zbed application to deregister the cash register. You should submit an application to deregister a cash register from the cash register to the head of the tax office responsible for your company, using the form specified in the regulations. Along with the application, you should submit the protocol and settlement report.
- Keep your documents. Keep the reports, minutes and confirmation of application submission for at least 5 years, counting from the end of the year in which you stopped using the cash register.
- Checkź reliefę to purchase cash. If you used a tax relief when purchasing a cash register, check whether you need to return it. The rules are described in the article about the PLN 700 tax relief for purchasing a cash register.
Virtual cash register – what's going onłand otherwise?
The virtual cash register does not have a physical fiscal memory, which is read by a service technician. You issue a fiscal settlement report in the app, and the 5-day application period is counted from the date of issue. The exact process for closing the cash register depends on the software. Therefore, before canceling, ask your supplier for instructions. More practical information about in-app cash registers can be found in our guide – you'll learn who can use the virtual cash register and read about the new rules for the virtual cash register service.
Fine of 300 PLNł – who isą nakłAda and How to Avoid Itto eat
A fine of PLN 300 can be imposed by the head of the tax office. The law stipulates a fixed amount of PLN 300, regardless of company size. While this amount won't break the bank, it's an easily avoidable expense. Remember, deregistration isn't the only formality related to the cash register. Upon company closure, you may be required to repay the tax relief, and regulations already provide for a separate penalty for late technical inspections of the cash register.
How to avoidto eat penalties in practice? Enoughą three habits:
- Plan your reading in advance. Schedule a service appointment before you close your business or turn off your old cash register.
- Zbed application on the day of the protocolłat. Don't wait until the last of the 5 days.
- Entrust your appointments to the service. The service that maintains your cash register records will remind you about inspections and formalities.
Mostęstsze bmeadowdy when deregistering the cash register
Our service experience shows that problems with register deregistration are the result of several repetitive situations:
- Youlachecking the cash register before printing the reportóIn. Once fiscal mode is complete, you will not be able to print reports.
- Old cash register „in the drawer”. After purchasing a new cash register, the owner forgets that the previous one is still registered at the office.
- Counting 5 days from zły date. What counts is the protocol (or the report in the virtual cash register), not the closure of the store or the entry in CEIDG.
- One reading for several cash registers. Each cash register requires a separate reading, protocol and application.
- Forłożenie, że virtual cash register „yourselfę deregister”. The application must be closed with a report and the application submitted in the same way as with the device.
Deregistrationuj cash registerę from the Cashier's Center – Warsaw, Beddź, Gdańsk
You don't have to go through this process alone. At the Cash Register Center, we have been servicing cash registers for nearly 30 years and maintain daily documentation of the devices for tax offices.
When deregistering a cash register:
- we will read the fiscal memory and prepare a report,
- we will help you collect the documents for the application,
- when replacing the device, we will select and fiscalize a new online cash register,
- We will train you and your employees to use the new cash register.
Have questions? Ask our expert!
Do you run an accounting office?
Are your clients closing their businesses or replacing their cash registers? Take advantage of our referral program for accounting and bookkeeping firms – we'll handle the readings and documentation, and you'll gain a service partner.
Cash registers 2027–2028 – ważne dates
The penalty for failing to deregister a cash register is one of several changes that await users of fiscal devices in the coming months.
Here are the most important dates:
- January 1, 2027. - Fine of PLN 300 for failure to submit an application for deregistration of a cash register (hardware and virtual) on time.
- January 1, 2027. - No more issuing invoices using cash registers – invoices are sent to KSeF (KSeF guide).
- July 1, 2027. - Ban on replacing fiscal memory, also in cash registers with electronic recording
- January 1, 2028. - The basis for new regulations on the virtual cash register service.
Frequently asked questions
This article is for informational purposes only and does not constitute tax advice. For individual matters, please consult an accountant or tax advisor.
