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Cash register obligation 2026 - who must have one, who is exempt?
In 2026, the regulations regarding cash registers remain stable—but a surprising number of businesses still don't know whether the obligation applies to them. New entrepreneurs ask about turnover limits, experienced owners confuse B2B and B2C sales, and they only hear about the absolute obligation for certain industries from the tax auditor. This article answers one question: does your company have to have a cash register?
Who does the cash register requirement apply to? The basic rule
The obligation to record sales at the cash register arises from Article 111, Section 1 of the VAT Act. This covers sales to individuals who do not conduct business activity (consumers) and flat-rate farmers. Simply put: if you sell to private customers, the obligation may apply to you.
- Do you sell to private customers (B2C)? → check further - possible obligation
- Do you only sell to companies with invoices (B2B)? → no obligation, regardless of turnover
- Do you sell a mix (B2B + B2C)? → only turnover from private customers counts
Example: you run a marketing agency and serve only companies - no cash required.
But if you sell a service to even one private person, you come within the scope of the regulations.
Cash register exemption limit in 2026 - PLN 20,000
If you sell to private customers, but your annual sales turnover does not exceed PLN 20,000, you may be exempt from the cash register requirement. This is known as a subjective exemption.
How to calculate the PLN 20,000 limit?
- Active VAT payers: the net sales value (excluding VAT) is what counts
- VAT-exempt taxpayers: the gross sales value is what counts
- The limit includes: all sales to consumers and flat-rate farmers
- Up to the limit NO includes: sales to companies (B2B), sales of fixed assets, sales of real estate
What happens when you exceed the limit?
You have 2 months to install a cash register - counted from the end of the month in which the limit was exceeded.
Example: you exceeded PLN 20,000 in March 2026. Deadline for installing the cash register: May 31, 2026. The cash register must be operational from June 1, 2026.
Have questions? Ask our expert!
New company - how to calculate the limit in the first year?
If you started your business during the year, the limit of PLN 20,000 is calculated proportionally to the number of days of business activity.
Formula: PLN 20,000 × (number of days of operation ÷ 365).
When is cash required regardless of turnover?
For selected industries and types of business, the cash register requirement applies from the first transaction with a private customer, regardless of turnover. This is stipulated in § 4 of the Regulation of the Minister of Finance, and there are no exceptions.
|
Industry / activity |
Duty |
Comments |
|
Hairdresser, beautician, beauty salon |
YES - from the 1st transaction |
Absolute obligation |
|
Car repair shop, mechanic |
YES - from the 1st transaction |
Absolute obligation |
|
Vulcanization, tire service |
YES - from the 1st transaction |
Absolute obligation |
|
Doctor, dentist (private practice) |
YES - from the 1st transaction |
Absolute obligation |
|
Lawyer, notary |
YES - from the 1st transaction |
Absolute obligation |
|
Gastronomy (restaurant, bar, cafe) |
YES - from the 1st transaction |
Absolute obligation |
|
Sale of alcohol or tobacco products |
YES - from the 1st transaction |
This also applies to online stores. |
|
Sales of perfumes and toilet waters |
YES - from the 1st transaction |
This also applies to online sales. |
|
Taxi driver, passenger transport |
YES - from the 1st transaction |
Absolute obligation |
|
Physiotherapist, psychologist |
Limit 20,000 PLN |
No absolute obligation |
|
Mail order sales (transfer + records) |
Possible dismissal |
Check the terms of the Ministry of Finance Regulation |
The table above is a simplified summary. The full list of industries with an absolute obligation can be found in § 4 of the Regulation of the Minister of Finance. If in doubt, consult a tax advisor.
Who does NOT need to have a cash register in 2026?
Exemptions from the cash register requirement apply to companies that meet strictly defined conditions. The most important:
- Companies selling exclusively to other companies (B2B) - no obligation regardless of turnover
- Companies with B2C turnover below PLN 20,000 per year - subjective exemption
- Mail order sales paid exclusively by bank transfer - exemption if records allow the buyer's details to be established
- Online services paid by transfer or card - provided that the conditions of the Regulation of the Minister of Finance are met
Important: exemption from using a cash register does NOT exempt you from keeping sales records.
You are still required to issue invoices or keep sales records.
How to install a cash register? First steps
If you already know that cash is mandatory for you, here's how to go about it smoothly:
- Choose a cash register that suits your industry – the Cash Register Center will recommend the right model for your company. Check out our cash register offer
- Buy from an authorized dealer - fiscalization requires an authorized service technician.
- Report the cash to the tax office - you have 7 days from the fiscalisation date.
- Apply for the PLN 700 tax relief. The application must be received by the Tax Office within three business days of fiscalization. After this deadline, the right to the relief expires.
- Start recording sales and issuing receipts from the day you launch your cash register.
More details about the entire process: first cash register - checklist for a new entrepreneur.
Relief for the purchase of a cash register - can you deduct PLN 700?
Businesses purchasing a cash register for the first time can take advantage of a tax relief of up to PLN 700 (maximum PLN 90% of the device's net price). This relief is available to both active and exempt VAT payers.
- Active VAT payers: deduct the VAT relief in their current declaration
- VAT exempt taxpayers: can apply for a cash refund from the tax office
- Deadline for submitting the application: 3 business days from the fiscalization date - the deadline is strict
