You can legally bypass this obligation by accepting payments exclusively to a bank account with precise transfer titles, or by taking advantage of the exemption for educational services. Regardless of the chosen path, as the Fiskasy.pl team we recommend considering a mobile fiscal cash register – this is the simplest way to maintain full control, build student trust, and enjoy peace of mind in the event of a tax audit.
When must you have a fiscal cash register for tutoring?
By conducting classes, you sell services to natural persons, which in principle imposes on you the obligation to record sales on a fiscal cash register. The key criterion for you is the amount of 20 000 zł net – this is the annual turnover limit in 2026. Once it is exceeded, you have exactly two months to install the device. Remember that this rule applies regardless of whether you conduct stationary classes or provide online tutoring.
If you work as a tutor under a mandate contract or a specific-task contract (e.g., for a language school), you do not have to worry about a cash register – the obligation of fiscalisation, paying contributions, and taxes rests on your contracting party. Your only obligation is to perform the service and settle the annual PIT return.
3 ways to obtain a legal exemption from a fiscal cash register
The regulations allow you to operate without a fiscal device if you meet specific conditions. However, you must watch the details:
Watch the 20 000 zł limit – If your annual revenue from sales to individuals does not exceed this amount (calculated proportionally to the period of conducting business activity in a given year), you are exempt from having a cash register.
Use the educational exemption – Teaching services (including tutoring classified under PKWiU 85) in principle benefit from an objective exemption. Individuals with a degree in a relevant field hold a particularly strong position here, as the law further reinforces this exemption if the services are provided by a qualified teacher.
Accept bank transfers only – Give up cash. If all payments go to your bank account, you can avoid a cash register. However, you must strictly ensure that records and proofs of payment clearly show what service the payment applies to. Require precise transfer titles from clients, e.g., "Jan Nowak, English tutoring on 03.05.2026".
Document income to sleep soundly
The lack of a fiscal cash register does not exempt you from paperwork. In case of an audit, you must prove the legality of your earnings. Take care of these four pillars:
Set up a separate bank account: This will facilitate the verification of precisely described payments.
Keep records: For unregistered activity, simple sales records are sufficient, but as a sole proprietor you must keep a KPiR.
Gather evidence: Collect emails and text messages from clients that confirm the dates, amounts, and scope of your services.
Archive documents: Store records and transfer confirmations for a minimum of 5 years.
What are the risks of not having a cash register? The consequences are severe
In 2026, tax authorities announce tighter audits. If you should have a cash register and do not possess one, you risk a heavy financial hit. The Tax Office will impose on you:
A tax sanction in the amount of 30% of the unrecorded VAT.
A fine under the Fiscal Penal Code, which may range from several hundred zł to several tens of thousands of zł.
The obligation to pay overdue tax along with penalty default interest.
The loss of the right to the relief for the purchase of the first fiscal cash register.
More information on this topic can be found in a more comprehensive article by ESC SA: Korepetycje a kasa fiskalna - co warto wiedzieć?.
Build a professional image with a mobile cash register
Even if you qualify for exemptions, owning a fiscal device is an investment in your brand. A receipt handed to a student is a clear signal: you are a reliable professional, not someone earning extra in the grey economy. What is more, it gives you the freedom to accept cash payments directly after classes, which is convenient for many parents and students.
As your partner, at Fiskasy.pl we will help you choose the ideal solution. Compact, mobile fiscal cash registers will fit in any laptop bag and allow you to focus on what you do best – on teaching.