Do you offer personal training? Find out when you need to install a fiscal cash register. We explain the 20 000 PLN limit, record-keeping exemptions, and payment rules.
As a personal trainer, you must install an online fiscal cash register when your turnover from services for individuals exceeds 20 000 PLN per year or when you start accepting cash. You are only eligible for an exemption if payments are made directly to your bank account or through B2B cooperation with gyms. At Fiskasy.pl, we will help you choose a mobile POS cash terminal and assist in reclaiming 700 PLN from the tax office.
Does every personal trainer need a fiscal cash register?
Polish law requires a fiscal cash register for transactions with individuals not conducting business activities. This means that when providing services to individual clients, you are generally subject to this obligation. However, lawmakers have provided specific exemptions for the current year, allowing many trainers to run their business legally without a fiscal device.
Fiscal cash register exemptions in 2026 include:
Subject exemption based on turnover limit – when your annual sales to individuals do not exceed 20 000 PLN.
Objective exemption based on payment method – when 100% of payments are received into your business bank account.
B2B cooperation – providing services to other businesses (e.g., fitness clubs) does not require a cash register.
How to calculate the 20 000 zł limit for fiscal cash register exemption?
The 20 000 PLN limit is a key relief for many trainers starting out. You should know that if you start your business during the year, this threshold is calculated proportionally to the remaining months. For example: if you launch your business in July, your limit until the end of the year is 10 000 PLN (20 000 PLN / 12 months * 6 months).
You need to monitor your finances continuously. If you exceed this amount, you have exactly two months to purchase, fiscalize, and register the cash register.
Do bank transfer payments exempt a trainer from fiscal recording?
Yes, this is the most convenient solution, especially for online training. According to regulations, you can avoid a fiscal cash register if all payments are made via post, bank, or credit union (SKOK) directly into your business account.
For this exemption to apply, you must meet two strict conditions:
No cash – accepting even a single payment in cash or by card on a traditional terminal immediately voids your right to the exemption.
Precise documentation – bank transfer records must clearly state who is paying and for what (e.g., “package of 10 personal training sessions, Jan Kowalski”).
When is a fiscal cash register mandatory immediately?
There is a list of services for which a cash register is required from day one. Personal training – classified as physical fitness facility services (PKWiU 93.13.10.0) – is fortunately not on that list.
However, you need to watch out for related services. If you start selling passes or entry tickets to a gym or swimming pool (selling access to a facility) to clients, exemptions no longer apply and you must record such sales regardless of the turnover limit.
B2B cooperation with a gym vs. fiscal obligation
If you work for a gym or hotel in a B2B model (business-to-business), you are not required to record sales on a cash register. In this situation, you are not serving individuals directly, but billing the business using a VAT invoice or bill.
Which online cash register to choose and how to reclaim 700 zł?
Exceeded the limit or clients want to pay contactless at the gym? Invest in a mobile online fiscal cash register or a modern POS cash terminal. Look for lightweight equipment with a built-in battery, Wi-Fi/SIM connectivity, and compact dimensions that will not take up space in a gym bag.
Remember that when purchasing your first online cash register, you can claim back up to 90% of its value from the tax office (up to 700 PLN). Just install the device on time and submit an application to the relevant Tax Office head.
For more information on this topic, check out the comprehensive article by ESC SA: Trener personalny a kasa fiskalna - czy usługi treningowe trzeba rejestrować?
Get in touch with the Fiskasy.pl team. We will help you choose reliable equipment for on-the-go work, take care of tax office formalities, and show you how to issue receipts in seconds between workout sets.
