Yes, you must record a bank transfer payment on a fiscal cash register if your sales are subject to the recording obligation. The payment method (transfer, BLIK, cash) is merely additional information on the receipt – for the tax office, what matters is the fact of making a sale to an individual or a lump-sum farmer. The exception is strict exemptions, which, however, do not cover many popular industries, such as hairdressing services or electronics sales.
The law is clear: it is the sale that requires a receipt, not the payment method
Pursuant to Article 111(1) of the VAT Act, as an entrepreneur you must record sales to natural persons not conducting business activities and lump-sum farmers. It does not matter how the customer settles the payment. If your company is subject to the obligation to have a fiscal cash register, you must register every transaction – paid by transfer, card, or cash – on the device.
When exactly do you need to issue a receipt?
The recording principle depends on the moment you receive payment. Stick to these two rules:
Advance payment to account: You must issue the receipt immediately after the funds are credited to your company account, at the latest by the end of the month in which the payment was received. However, if you deliver the goods to the customer earlier, you must register the receipt at the moment of the sale itself at the latest. On the receipt, select the payment method as "transfer".
Deferred payment (after fulfillment): Issue the receipt at the moment of releasing the goods or performing the service, marking it with bank transfer payment. Do not wait for the funds to physically hit your account before printing.
Online payment gateways and cash-on-delivery shipments
Selling online? You need to know how to categorize modern delivery and payment methods:
Online payments (PayU, Przelewy24, PayPal): Treat them exactly like direct payments to a bank account. Mark the payment method as "transfer" or "cashless settlement".
Cash-on-delivery shipments: Print the receipt at the moment the goods are released from the warehouse for dispatch to include it physically in the parcel. Indicate the payment method as "transfer" or "cash on delivery". Never select "cash", because you do not physically accept it into the register at the time of sale – the funds reach your account with a delay from the courier.
When does a transfer actually exempt you from a cash register? Watch out for pitfalls
Payment by transfer alone will not protect you from the obligation to have a cash register. According to the Regulation of the Minister of Finance of 17 December 2024, you can benefit from an exemption only in two cases:
Your annual turnover from sales to individuals and lump-sum farmers does not exceed 20 000 zł.
You conduct mail-order sales or provide specific services, receive full payment via bank (or postal/credit union), and your records clearly show what and whom the payment concerned.
However, you must know: The above exemptions become completely void if you sell goods or services listed under the so-called § 4 of the regulation. If you sell, for example, perfumes, electronic equipment, engine parts, or provide hairdressing, legal, or auto repair services, you must record every transaction, even if the customer pays 100% by transfer.
What to do with mixed payments and mistakes?
Customers increasingly split bills. If a buyer pays part in cash and the rest by transfer, use the "mixed payment" or "split payment" option on your cash register. The system will allow you to assign specific amounts to different payment methods on a single document.
And what if you make a mistake and select the wrong payment method during printing?
Do not record the transaction again with the correct method.
An erroneous receipt cannot simply be cancelled directly from the device.
Instead, enter an annotation into a separate register of errors, attach the original erroneous receipt to it, and forward it to your accounting.
Want to explore the broader legal context and tax interpretations regarding this topic? You will find more detailed information in a comprehensive article prepared by ESC SA experts: How to record a bank transfer on a fiscal cash register?.
Choose equipment that makes recording easy
At fiskasy.pl, we know very well that the flood of regulations can be overwhelming. Need a reliable fiscal cash register that intuitively handles mixed payments, transfer recording, and integrates with your sales system? Contact us – we will help you choose a modern device to run your business safely and flawlessly.