Missed the deadline for the mandatory technical inspection of your cash register? You must commission it immediately. Tax offices find out about delays automatically thanks to the Central Repository of Cash Registers (CRK). You face a fixed penalty of 300 zł (which can be imposed cyclically), and if less than 3 years have passed since fiscalisation – also the irrevocable loss of the 700 zł cash register purchase relief. Active regret will not work in this situation.
Act immediately, CRK already knows
In the era of online cash registers, missing an inspection deadline is an immediate signal to the tax authorities. If an inspection is submitted late, officials easily spot the discrepancies, making avoiding sanctions virtually impossible. As the Fiskasy.pl team, we know this is a stressful situation, but you need to know exactly what you are facing and how to resolve it quickly.
How much does being late cost? Know the specific numbers
An oversight will hit your pocket in two ways:
Administrative penalty: Under Art. 111(6ka) of the VAT Act, the head of the tax office will impose a fixed penalty of 300 zł on you for each cash register without a valid inspection. Worse still, this sanction can be imposed cyclically (even monthly) until the overdue service is performed. You must pay the decision within 14 days.
Return of the relief for the purchase of a cash register: This is a much more painful blow. If you forgot about the inspection within the first 3 years of starting recording, you irrevocably lose the right to the relief. You must return the full 700 zł along with statutory interest calculated from the date of its receipt.
In 2026, market prices for the statutory biennial inspection alone range from 290 zł to 450 zł gross (approx. 370 zł on average). Your minimum cost of delay is therefore around 670 zł (inspection + penalty), and in the worst-case scenario well over 1370 zł plus interest.
Understand, this is your responsibility
The regulations leave no illusions: full responsibility for tracking deadlines rests with the cash register owner. Pursuant to Art. 111(3a)(4) of the VAT Act, you must submit the device for inspection no less frequently than every 2 years. Do not blame service technicians. The service center has no legal obligation to remind you of the approaching deadline. Moreover, an authorized service technician is not obliged to perform the service overnight, as schedules are planned in advance.
Why will active regret not work here?
Do not waste time looking for active regret templates on the Internet. This mechanism protects against penalties under the Fiscal Penal Code (KKS), while the 300 zł for lack of inspection is an administrative penalty under the VAT Act. Submitting active regret does not cancel this financial sanction.
Your 3-step rescue plan:
Perform the inspection immediately: An overdue inspection does not block the operation of the cash register (the device still registers sales and connects to the CRK). Find an authorized service center with the appropriate qualifications (you cannot do this yourself) and schedule a visit. After the service, you will receive a report protocol, an entry in the service book, a report from the cash register, and an invoice.
Pay the penalty: When you receive the decision from the tax office, pay 300 zł within 14 days.
Return the relief: If you are late within the first 3 years of cash register operation, do not wait – return 700 zł to minimize accruing statutory interest.
You can find more information on this topic in a broader article by ESC SA: Overdue fiscal cash register inspection.
Entrust it to us and regain peace of mind
Lost service book? Uncertainty regarding the date on the printout or message from the cash register? As the Fiskasy.pl team, we will solve this problem. We will check the date of the next inspection in the database based on the serial number, issuing a duplicate book if necessary.
Contact us now, arrange an authorized technical inspection, and stop risking further penalties. In the future, we will strive to remind you of the upcoming deadline!