Fiscal memory exchange prohibited from July 1, 2027. What to do with a cash register with an electronic copy?

What exactly changes on July 1, 2027?

From July 1, 2027, fiscal memory replacement will no longer be possible at any old-style cash register—either paper or electronic. This does not apply to online cash registers. Until now, the ban only applied to cash registers with paper copies.

The new regulations result from the Act of 4 September 2026 amending the Act on Value Added Tax and the Act on the principles of recording and identifying taxpayers and payers (Journal of Laws of 2026, item 1270). The new wording applies to Article 145a, paragraph 5 of the VAT Act.

Why does the legislator do this?

Cash registers with paper and electronic copies do not transmit data to the Central Cash Register Repository, a system run by the Ministry of Finance. The ban on memory replacement is intended to gradually phase out such devices from the market. The government followed the same approach with paper cash registers several years ago, and now the same rule will apply to another group of cash registers.

How to check if you have a cash register with electronic copy recording?

The easiest way is to check where the copy of the receipts goes and whether the cash register is connected to the Ministry of Finance system.

If you have a cash register with a paper copy record, the copy of the receipt goes to the second roll of paper in the cash register, then the data is not automatically sent to CRK.

In a cash register with electronic copy storage, a copy of the receipt is saved to an electronic medium at the register—for example, a memory card. In this case, data is not automatically transferred to CRK. For these two types of cash registers, memory exchange will not be possible from July 1, 2027.

Some additional tips:

• Model Name. Online cash registers usually have the word "Online" in their name. If yours doesn't, it's worth checking the type more carefully.
• Date of purchase. New cash registers with electronic journals could not be introduced into circulation after 2022. If you purchased the cash register after that date, it is most likely an online cash register.
• Cash Register Book. You'll find the exact model and type in your cash register book and purchase documents.
• Service technician. The surest way is to ask at your next service. We'll check it out right away at the Checkout Center.

What happens when the fiscal memory becomes full or fails?

After July 1, 2027, if the fiscal memory is full or fails, the electronic cash register will cease to function. It cannot be restored by replacing the fiscal memory, so it must be closed and replaced with a new one.

In practice it looks like this:

1. The service technician will read the fiscal memory and prepare a report.
2. Within 5 days of preparing the report, you must submit an application to the tax office to deregister the cash register.
3. Then you buy and fiscalize a new cash register – an online cash register.

Please note that as of January 1, 2027, late registrations will incur a fine of PLN 300. We described the entire process in our article on deregistering a cash register and the PLN 300 fine. However, the biggest risk is business-related. If your memory fills up during peak season and you don't have a new cash register on hand, you may be faced with the problem of recording sales. Therefore, it's better to plan your cash register replacement rather than resort to an emergency procedure.

How to check how much memory space is left?

Fiscal memory has a limited capacity. You close each sales day with a daily report, which is permanently stored there. The number of reports available depends on the cash register model. Many cash registers signal when the memory is about to fill up with a message. However, the most accurate information will be provided by a service technician during a technical inspection.

Can the cash register with an electronic copy still be used?

Yes. The ban applies to memory replacement, not the use of the cash register itself. If your cash register with an electronic journal is working properly and has free memory, you can still sell on it after July 1, 2027.

However, there is one important exception. Certain industries are required to use online cash registers regardless of the device's age. This includes restaurants, short-term accommodations, hair and beauty services, and vehicle repair. Check who should use online cash registers before deciding what to do next.

Replace memory before July 2027 or buy cash online right away?

Until June 30, 2027, replacing the fiscal memory in a cash register with an electronic journal is still possible. However, this is an economic decision, not just a technical one. The choice depends primarily on the condition of your cash register. To better illustrate the situation, let's analyze a few scenarios.

Scenario 1: The memory is almost full and the cash register is working fine

In this case, replacing the fiscal memory is still possible, but it's an investment in a device that will eventually need to be retired. Compare the cost of replacement with the price of a new online cash register. In many cases, purchasing a new cash register proves more reasonable – especially if you qualify for a cash register purchase discount.

Scenario 2: There is plenty of memory space

In this situation, you can safely use the cash register for a long time to come. Keep an eye on maintenance schedules and budget for the purchase of an online cash register in the future.

Scenario 3: The cash register breaks down frequently

Any memory failure after July 1, 2027, will terminate the cash register's operation. If your device is regularly serviced, have it replaced on a scheduled basis—ideally during the off-season, when downtime is least costly.

What do you gain by switching to online checkout?

Above all, online cash registers offer greater peace of mind for businesses, as the ban on memory replacement does not apply, and regulations explicitly allow for its continued use. There are also practical benefits:

• E-receipts. Online cash registers can issue receipts in electronic form.
• Integrations. Easily connect your cash register with your payment terminal and sales program.
• Automatic data transfer. The cash register automatically sends data to the Central Cash Register Repository.

2027 also brings other changes. As of January 1, 2027, you can no longer issue invoices using a cash register – invoices are sent to the KSeF (National Securities and Exchange Commission). If you've been working this way, check out our KSeF guide for entrepreneurs.

Relief up to PLN 700 for the purchase of an online cash register

When purchasing a cash register online, you can deduct 90% of the device's net price, up to a maximum of PLN 700. Eligibility for this tax relief depends on meeting certain conditions, so before purchasing, check the article about the PLN 700 tax relief for the purchase of a cash register or ask your accountant.

Which online cash register should I choose?

Choosing the right cash register depends on your industry, the number of transactions, and whether you work with a computer. Here are some of the models from our cash register range that customers choose most often:

• Posnet Temo Online – one of the most frequently purchased cash registers in our store.
• Novitus Nano Online – a compact cash register for smaller points of sale.
• Posnet Vero – a cash register recommended for, among others, catering businesses.
• Novitus ONE cash register with payment terminal – a set for companies that want to immediately accept card payments.
• Posnet Thermal HX Online – fiscal printer for companies working with a computer or POS system, with e-receipt support.

Not sure what to choose? Read our guide to help you choose a cash register for your business, or give us a call – we'll advise you based on how your business operates.

Cash register exchange at the Cash Register Center – Warsaw, Łódź, Gdańsk

Replacing a cash register involves a few formalities that must be completed. At the Cash Register Center, we'll guide you efficiently through the entire process:

• we will check the type of your cash register and its memory status,
• we will read the old cash register and help you deregister it,
• we will select a new online cash register, deliver it, fiscalize it and train employees in its use,
• we will provide service care and remind you about inspections.