The revenue limit for unregistered business in 2026 is 10 813,50 zł gross per quarter.
The subject exemption from the cash register requirement is 20 000 zł annually, calculated proportionally to the days of active sales.
To activate a fiscal cash register, you must obtain a NIP by submitting the NIP-7 form.
Selected services (e.g., cosmetology, gastronomy) and goods require recording on a cash register from the very first transaction.
As a novice entrepreneur, you should know that having your own fiscal cash register is not just an unpleasant obligation, but above all, peace of mind and organized documentation. At Fiskasy.pl, we will advise you on how to smoothly implement an intuitive device that will secure your sales and facilitate any potential audit conducted by the National Revenue Administration.
When is a fiscal cash register strictly required?
Pursuant to Article 111 of the Goods and Services Tax Act, sales to consumers and lump-sum farmers require recording on a cash register. Regardless of turnover volume, you must purchase a device immediately if you provide hairdressing, beauty, legal, entertainment, or catering/gastronomy services. The same obligation applies to goods: fuels, alcohol, tobacco products, perfumes, and from July 1, 2025, also e-cigarettes, coal, and certain chemicals.
Exemption limits – how to calculate them correctly?
If your industry qualifies for an exemption from having a cash register, you are subject to the 20 000 zł annual sales limit. If you start during the year, you must calculate this amount proportionally. For example: Mr. Marek started selling handicrafts on July 1, 2026, so his limit for the remaining 184 days is approximately 10 082,19 zł. Once exceeded, you have exactly 2 months to install and fiscalize the device.
You must monitor the limit for the unregistered business itself just as strictly, which in 2026 is 10 813,50 zł gross per quarter. Remember that this counts your due revenue, not net income. Craftswoman Anna, selling ceramics for 3000 zł and spending 1000 zł on materials, counts the full 3000 zł towards the monthly limit. Exceeding 10 813,50 zł gross per quarter forces you to immediately register a full business.
When using a cash register exemption, you must maintain revenue records, keep bank transfer confirmations, and issue invoices upon the buyer's request. Legal online sales without a cash register are possible provided the payment is credited entirely to your bank account, you ship the goods, and the buyer's details are fully identified.
How to launch a cash register with Fiskasy.pl?
To launch a cash register, your PESEL is not enough – you must hold a NIP number. After applying for a NIP, our authorized service technician will officially register the device, perform fiscalization, and program it for your sales. Online fiscal cash registers generate automatic reports and instantly print receipts, saving your time.
Secure your business today and do not wait for official notices. Contact the experts at Fiskasy.pl – we will select the ideal equipment for your business and guide you through all formalities from A to Z!
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