If your annual turnover from sales to private individuals in the previous year exceeded 20 000 zł, you must use a fiscal cash register.
Flat-rate farmers are exempt from the obligation to record supplies of agricultural products and agricultural services on a cash register until 31 December 2027 at the latest.
Providing catering services and passenger transport as part of agritourism strictly requires a fiscal cash register, regardless of the turnover limit.
Wondering if your sales require you to buy a fiscal cash register? Unclear regulations and the threat of penalties can cause sleepless nights, but at Fiskasy.pl, we are here to take this burden off your shoulders. In 2026, the obligation to record sales on a cash register in agriculture depends on your turnover and the specific target group you sell to. Learn how to sell safely and avoid issues with the tax office.
The basic limit of 20 000 zł – how to calculate it?
You should know that the key threshold determining the obligation to have a fiscal cash register is 20 000 zł in annual turnover from the previous year. Only sales to private consumers – individuals not running a business – and sales to flat-rate farmers count toward this limit. Remember that transactions with companies and other businesses are not included in these calculations at all.
If you are an active VAT taxpayer, you calculate the 20 000 zł limit based on net sales value. If you benefit from a VAT exemption, you include the total sales amount. Once you exceed this threshold, you have two months to install a cash register, counting from the end of the month in which the limit was exceeded. For example, if you exceed the limit on 15 May, you must have an operational cash register by 1 August.
Flat-rate farmers and RHD vs. cash register exemption
Are you a flat-rate farmer selling your own products under Agricultural Retail Trade (RHD)? The law is on your side. The supply of agricultural products and provision of agricultural services by flat-rate farmers benefit from a statutory VAT exemption. This means you do not need to install a fiscal cash register, even if your turnover from sales of products from your own farm exceeds 20 000 zł. However, keep in mind that this privilege currently applies only until 31 December 2027.
Standard farmers running an RHD who do not hold flat-rate farmer status must strictly monitor the basic subjective exemption limit of 20 000 zł.
Agritourism – services you need to watch out for
Running an agritourism business requires extra tax caution. Flat-rate farmer status in no way exempts you from having a cash register for agritourism services, as these are not classified as agricultural services. You can only rely on the turnover limit (20 000 zł) or an exemption based on bank transfer payments with a precise transaction description.
However, there are traps. The exemption expires immediately and irrevocably the moment you start offering catering services or passenger transport to your guests. These activities unconditionally require fiscalization. Lacking a cash register in such cases exposes you to penal and fiscal liability.
For broader legal context and further explanations, see the comprehensive article published by ESC SA: Rolnik a kasa fiskalna – kiedy sprzedaż wymaga ewidencji?.
Don't wait for sanctions to catch you by surprise. Contact our advisors at Fiskasy.pl today – we will help you analyze your sales, choose the right device, and guide you stress-free through the installation and registration process.