Selling car parts to individuals (B2C) strictly requires a fiscal cash register from the very first złotówka.
The general exemption limit of up to 20 000 zł in annual turnover does not apply to you.
Even mail-order sales paid via bank transfer must be registered on the cash register.
You must equip yourself with an online device (an online fiscal cash register or an online fiscal printer).
You are entitled to a tax relief of up to 700 zł on the purchase of your first device.
Planning to open an auto parts store or start selling parts online? You need to know that the tax office offers no leeway in this industry. Instead of wondering if you can avoid buying a fiscal cash register, you should prepare for its implementation right away. As the Fiskasy.pl team, we know how to optimize this process. We are here so you do not have to worry about the regulations – with us, you will start selling legally, quickly, and with maximum financial support.
No More Illusions – No 20 000 zł Limit
Many new entrepreneurs assume they can test their business without fiscal register records until they exceed the general limit of 20 000 zł in annual turnover. In the automotive industry, this is the quickest path to severe penalties. The retail sale of most car parts is unconditionally excluded from any exemptions. This is required by Article 111(1) of the VAT Act and the Regulation of the Minister of Finance of December 17, 2024, which sets the rules also applicable in 2026.
What Exactly Must You Record on the Cash Register?
If you sell goods at retail to individual customers (B2C), the obligation to have an online fiscal cash register arises immediately. The regulations precisely specify the Combined Nomenclature codes that require mandatory fiscal recording:
Parts for internal combustion spark-ignition engines (CN codes 8409 91 00 and CN 8409 99 00) – including pistons, valves, rings.
Parts and accessories for motor vehicles (excluding motorcycles) under heading CN 8708 – including brake pads and discs, gearboxes, clutches, shock absorbers.
Bodies for motor vehicles (heading CN 8707) – e.g. bumpers or bodies themselves.
You must carefully verify the CN codes of the products you sell. This is the only way to ensure that you are 100% compliant with your tax obligations.
Online Sales Are No Excuse
Do you sell exclusively by mail order and all customers pay in advance by bank transfer? Unfortunately, the specific nature of the goods (car parts) means you cannot benefit from the cash register exemption for mail-order sales. Regardless of the delivery method, you must register every such transaction on a fiscal cash register.
What About Invoices for Businesses (B2B) and VAT Exemption?
The situation is different when you sell parts to other businesses – B2B sales do not require recording on a fiscal cash register. In that case, you issue a standard VAT invoice.
You should also know that the obligation to have a cash register for retail sales does not exclude the possibility of using a VAT exemption. As long as you do not exceed the turnover limit (which in 2026 is 240 000 zł annually) and do not perform other activities that exclude this exemption, you can be VAT-exempt. In this scenario, you are required to issue receipts with the "ZW" (VAT-exempt) note on your online cash register.
Invest in Equipment That Pays for Itself
By law, new entrepreneurs or those replacing equipment in this industry must use online fiscal cash registers that automatically transmit data to the Central Repository of Cash Registers (CRK). You can choose a compact fiscal cash register with a powerful battery, ideal for workshops, or an integrated fiscal printer designed for dynamic e-commerce businesses and wholesalers.
For more information on this topic, including additional hardware context, read the detailed article by ESC SA: Sale of car parts and fiscal cash registers – rules.
Do not wait and do not risk penalties. Contact the experts at Fiskasy.pl now! We will help you select the ideal online fiscal device and guide you smoothly through the process of claiming up to 700 zł in tax relief for your first equipment.