As a VAT-exempt business (non-VAT payer), you must program only the "ZW" (exempt) rate on your fiscal cash register. Under no circumstances should you use the 0% rate or other percentage rates – this is an error that risks heavy fines from the tax office. You should assign the ZW rate to letter E in the cash register matrix. If you ring up the wrong VAT on a receipt, correct it immediately in a separate error log. Ensure proper configuration right from the start to safely claim up to 700 zł refund for purchasing the device.
As a non-VAT payer, you must be absolutely certain that your fiscal cash register operates in accordance with the law. Errors in rate configuration are the easiest way to run into trouble with the tax office. At Fiskasy.pl, we know how stressful regulations can be, which is why we prepared a ready-made solution for your problem. See what you need to know and how to correctly configure your device in 2026.
Step 1: Make sure you already need to use a cash register
Do not install a cash register until you are obliged to, but keep an eye on the limits. You must purchase a fiscal device in three specific situations:
You exceed the 20 000 zł limit: This applies to sales to natural persons and flat-rate farmers. Are you a new company? You must calculate this limit proportionally to the time of operation in a given year.
Example: Mr. Marek started selling handicrafts on July 1, 2026, so there are 184 days left until the end of the year. His proportional limit is: (20 000 × 184) / 365 = 10 082,19 zł. If he exceeds it, he must install a cash register within 2 months.
You conduct activities with an absolute obligation: You must have a cash register from the very first transaction if you sell, among others, car parts, electronics, fuels, perfumes, or provide services such as mechanics, tire service, taxi, medical, legal, tax advisory, hairdressing, beauty, or catering.
You change your sales structure: If your exempt sales (e.g., educational services) drop to 80% or below of total turnover, you lose the right to exemption and must install a device.
Step 2: Set the only correct rate – "ZW"
Remember the most important rule: you do not calculate or charge VAT to customers. A symbol indicating exempt status must appear on your receipt. Program the "ZW" (exempt) rate on your cash register. In accordance with applicable standards, you must assign this rate to letter E in the cash register matrix.
What must you absolutely avoid? You are not allowed to use percentage rates: 23%, 8%, 5%, and especially 0%. The 0% rate does not mean no tax for you – it is reserved exclusively for active VAT payers on specific transactions (e.g., export). Collecting VAT that you are not entitled to charge is a violation of the law.
Step 3: Incorrect VAT charged on a receipt? Act immediately
If you accidentally ring up the 23% rate instead of ZW, you will show undue tax in the daily report. What do you need to do about it?
Do not try to reverse it on the cash register – records in the fiscal memory cannot be altered.
Make an immediate entry in a separate log of obvious errors.
Attach the original faulty receipt and a brief description of the incident.
Ring up the sale on the cash register again – this time with the correct rate.
If the error results from a return or complaint, use the returns and recognized claims log (you must provide the date, gross value, and attach the return report).
Ignoring an error is treated by the Fiscal Penal Code as keeping unreliable accounting records. This carries a fine of up to 240 daily rates, and up to 180 rates for issuing a defective document. Do not risk it.
Step 4: Claim the 700 zł relief for purchasing a cash register
As a non-VAT payer, you have full entitlement to the tax relief for purchasing a fiscal cash register. You can recover 90% of the device's net price, up to a maximum of 700 zł. You simply need to submit an application to the head of the tax office. The tax office has 25 days to transfer the funds directly to your bank account. It is great support to get started, provided that all formalities and cash register configurations are completed without errors.
Want to explore the topic from a legal and technical perspective? You can find more information in the comprehensive article by our partner business solutions provider, ESC SA: VAT rates on a fiscal cash register for a non-VAT payer – how to set them?.
Don't risk errors and tax penalties!
Your peace of mind is our job. At Fiskasy.pl, we will select the right device for your industry, take care of correctly programming the ZW rate, and advise you on how to recover the 700 zł tax relief from the tax office as quickly as possible.
Contact us today and entrust your cash register configuration to experts!