However, if you accept even a single cash payment or the transfer lacks a description, and your turnover exceeds 20 000 zł net per year, installing a cash register becomes your obligation.
As a landlord, you want to avoid problems with the tax office and run your rental safely. You need to know that while regulations allow renting without a cash register, even a small mistake – such as an imprecise transfer description from a tenant or accepting cash just once – can expose you to severe penalties. At Fiskasy.pl, we are your partner and ensure you have full control over your settlements. Find out when a fiscal cash register is strictly required in private rentals, how to legally avoid it, and why buying one in advance sometimes simply means peace of mind.
When is a fiscal cash register mandatory for rentals?
As a general rule, rental services provided to private individuals must be recorded on a cash register. This obligation arises from the first transaction if you meet all three conditions:
The rental applies to a natural person not engaged in business activity.
You accept rent payment in cash (or in a form other than a bank transfer).
You do not issue an invoice and lack a transfer description that clearly confirms which property the payment concerns.
Example: If a tenant sends you money titled "Rent ul. Adama Mickiewicza 1/2, Kraków", you are safe. However, if they only enter "Rent" in the title or hand you cash – you must register the transaction on a cash register.
After exceeding the limit of 20 000 zł net in rental revenue during the year (without adhering to precise transfer descriptions), you have exactly two months to purchase and install the device. If you start renting during the year, you must calculate the 20 000 zł limit proportionally to the number of days the service is provided, using the formula: (number of operating days) x 20 000,00 zł / 365.
Remember: Owning multiple apartments does not increase your limit – revenue from all privately rented properties adds up to a single total of 20 000 zł per year.
Two ways to legally avoid a fiscal cash register
The legislator provides two practical specific exemptions under the Regulation of the Minister of Finance of December 17, 2024 (items 29 and 30 of the annex). To avoid buying a cash register, you should implement one of them:
Transfers with a precise title: Ensure that every single złoty from rent goes directly into your bank account (or SKOK). The transfer title must strictly and unequivocally indicate which property the tenant is paying for.
Full invoicing: If you choose to issue a VAT invoice for every rent payment received and take payment via bank transfer, this automatically exempts you from the obligation to own a fiscal device.
Even if you take advantage of the cash register exemption, as a landlord you are legally required to keep records of lump-sum revenue.
Private rental vs. business activity – what do you need to know about record-keeping?
The way you settle your rental determines your paperwork obligations. In private rentals taxed under the lump sum (8,5% or 12,5%), this process is simplified to the maximum – you only keep a register of payments (referencing invoices or transfers) and submit the annual PIT-28. You do not need to keep PKPiR or VAT records.
The situation gets more complicated when rentals are part of your business activity.
Obligation / Feature | Private rental | Rental in business activity |
Form of records | Lump-sum revenue records | PKPiR / KPiR + JPK_V7 (VAT) |
VAT records | None | Required (if you are an active VAT payer) |
Fixed assets | Not applicable | Register of property and equipment for depreciation |
Revenue recognition | Cash basis – upon receipt of payment | Accrual basis (due) or cash basis |
Claim a 700 zł relief to start
If, for various reasons (convenience, accepting cash from tourists, short-term rentals), you decide to get a cash register, the state makes this step easier. You can benefit from a tax relief for purchasing the device of up to 90% of its net price, but not more than 700 zł. The condition is the timely registration of the register with the tax office and keeping up with mandatory technical inspections. At Fiskasy.pl, we will help you take care of these formalities.
For more information on this topic, including detailed references to the VAT Act (Art. 111) and Regulations of the Minister of Finance, check out the comprehensive article by ESC SA: Private rental and cash registers.
Have you exceeded the turnover limit, prefer accepting cash, or simply value transparency and peace of mind? Contact the Fiskasy.pl team. As your trusted partner, we will select the simplest and most cost-effective online cash register dedicated to landlords, program it, and guide you through the process of claiming back 700 zł from the tax office.