Selling online? You can avoid the obligation to install a fiscal cash register if you meet several conditions at the same time: you accept non-cash payments into your bank account, ship goods by mail/courier, and do not sell "sensitive" merchandise (e.g. electronics or perfumes). However, if you trade in such products or exceed the 20 000 zł turnover limit from retail customers – you must equip your store with a fiscal device. At Fiskasy.pl, we will make sure that choosing a cash register is smooth and perfectly tailored to your e-commerce business.
The Polish e-commerce market is growing exceptionally fast, with its value in 2024 estimated at 140–152 billion zł. According to the Gemius report, as many as 78% of internet users shop online. The most popular categories include clothing, electronics, cosmetics, books, and grocery products. Marketplaces such as Allegro and Amazon play a key role, and the share of mobile shopping is also on the rise. According to experts, the Polish e-commerce market will be worth 187 billion zł in 2027. When launching or scaling online sales, you must immediately settle the matter of fiscal recording.
When Is an Exemption from a Cash Register Your Privilege?
Under the VAT Act, sales to private individuals not running a business and to lump-sum farmers require the use of a fiscal cash register. As an online seller, however, you can benefit from an exemption if you meet all four requirements jointly:
You do not sell goods from the list subject to mandatory fiscalization (e.g., electronics, perfumes, car parts, fuels).
Payments are made exclusively in non-cash form, e.g. by bank transfer or the BLIK system.
You deliver the goods to the customer via shipping/courier.
The transaction is documented, and the proof of payment clearly identifies the buyer and the specific subject of the transaction.
If you conduct B2B sales, you issue invoices to companies, so a fiscal cash register does not apply to you. In the case of international sales to consumers, the solution is the VAT OSS procedure, which exempts you from recording transactions on a Polish fiscal cash register.
Unregistered Business and the Key Turnover Limit
An unregistered business is an excellent start, but you must keep an eye on the limits. The primary condition is not exceeding a monthly revenue of 75% of the minimum wage, which in 2025 is approximately 3 499,50 zł. Exceeding this amount triggers an immediate obligation to register a company.
With such an activity, you must document transactions in a non-invoiced sales record. It should contain:
the date of sale,
the revenue amount,
a description of the good or service,
the VAT rate, if applicable to you.
Remember the most important threshold from a fiscal recording perspective that exempts you from a cash register – it is 20 000 zł per year. As soon as your turnover with retail customers exceeds this amount, you must start recording sales on a fiscal cash register. Additionally, all revenues – whether you sell through your own online store, Allegro, or OLX – must be reported in your annual PIT tax return.
How to Document Sales Instead of a Receipt?
When the buyer is a company, the basis is a VAT invoice. In the case of retail customers for whom you use the cash register exemption, proof of sale is the sales record supported by a bank transfer confirmation or a report from a payment gateway (such as PayU or Przelewy24). For transparency, many sellers also issue personalized name invoices – this builds trust between the store and the customer.
For more information on this topic, see the comprehensive article by ESC SA: Sprzedaż internetowa a kasa fiskalna - czy przy sprzedaży online potrzebna jest kasa fiskalna?
Need to Buy a Cash Register? We Are Here for You
If your product range requires you to have a fiscal device or you are approaching the 20 000 zł turnover threshold, visit Fiskasy.pl. We will help you efficiently choose a modern online cash register tailored to the specifics of e-commerce. Contact us, choose proven solutions, and grow your store with peace of mind, leaving the fiscal recording to our devices.