Planning to expand your product range with electronic equipment or launching a new e-commerce store? You need to know that tax offices offer no leniency in this industry. As your guide in the world of fiscal devices, the Fiskasy.pl team makes it clear: you need a cash register from the very first zł earned. Regulations exclude electronic goods from most popular exemptions. Instead of wasting time looking for legal loopholes, you need to secure your sales with the right equipment. See in which situations recording sales is an absolute requirement and what risks you take by trying to bypass it.
When do you need a cash register, and when can you avoid it?
The rule is strict, but you need to know a few precise exceptions. Exemptions such as the turnover threshold or online sales paid via bank transfer do not apply to most electronic assortment. Check out specific scenarios:
Sales to individuals (B2C): Yes, every sale of electronics to a consumer requires a cash register.
20 000 zł threshold: Yes, a cash register is mandatory from the very first zł.
Brick-and-mortar sales: Yes, a pickup point or physical store always requires registration on a cash register.
Mail-order sales (online, e.g., Allegro): Yes, the mail-order exemption does not cover electronics, regardless of the payment method (card, wire transfer, cash on delivery).
Sales exclusively to businesses (B2B): No, if you only issue invoices to other companies, a cash register is not needed.
Sale of a fixed asset or equipment to employees: No, selling company equipment listed in records (e.g., a laptop to an employee) documented with an invoice may be exempt.
Which assortment strictly requires the purchase of a cash register?
Don't think that this issue only applies to expensive TVs. Regulations (including PKWiU divisions 26 and 27) mandate recording even the smallest accessories. You must equip yourself with a fiscal device if you sell:
Computer equipment: laptops, desktop computers, tablets, monitors, printers, and components.
Telecommunications: smartphones, mobile phones, smartwatches.
Consumer electronics and audio/video: TVs, speakers, photo cameras, video cameras, and radios.
Data storage media: flash drives, hard drives, memory cards.
Accessories: cables, chargers, power adapters, converters – as parts of telecommunication equipment, they require a cash register from the very first unit.
Penalties for not having a cash register – what are the risks?
Selling electronics "under the table" carries huge risks. Tax authorities take this obligation very strictly. You should be aware of the consequences:
Painful financial penalties: the tax office may impose an additional tax sanction of 30% of the unrecorded VAT amount.
Fines under the Fiscal Penal Code: sales without a cash register constitute a fiscal offense or fiscal crime punishable by a fine of up to 240 daily rates (a separate penalty applies for failing to issue a receipt).
Loss of tax relief: if you are late with timely installation – you lose the right to the fiscal cash register tax relief.
Entry in the criminal register: persistent avoidance of this obligation may result in criminal proceedings and an entry in the National Criminal Register.
What about invoices for individuals?
Many entrepreneurs believe that issuing a personalized invoice to a retail customer exempts them from using a cash register. You should know that this is a myth. Issuing an invoice to an individual not running a business does not eliminate the requirement to register the transaction on a cash register – you must do both.
Even if you meet the conditions for a rare exemption (e.g., selling used company equipment), you must meticulously maintain non-invoice sales records, issue invoices, and ensure that bank transfers clearly identify the transaction.
For more information on this topic, check out the comprehensive article by ESC SA: Electronics sales and fiscal cash registers.
Secure your business today!
Don't risk hefty penalties for superficial savings. Contact the experts at Fiskasy.pl – we will quickly select a modern online fiscal cash register that integrates with your e-commerce or brick-and-mortar store. We will help you go through the installation process and claim your tax relief from the tax office.