Main rule: Selling computers and IT equipment (PKWiU ex 26) to natural persons always requires recording on a fiscal cash register.
No exceptions: You are not covered by the 20 000 zł turnover limit exemption or the mail-order sales exemption.
Action: If you plan to serve private consumers, you must purchase and fiscalize an online cash register before the first transaction to avoid fines.
Why do you need a fiscal cash register when selling computers?
In the IT industry, there is no room for bypassing regulations – trying to avoid buying a recording cash register is a direct path to serious consequences. Pursuant to the VAT Act (Art. 111 item 1) and the Regulation of the Minister of Finance of 17 December 2024 (§ 4 item 1 point 1 letter h), selling computers to private individuals is subject to an absolute obligation of recording. This is because goods from the PKWiU ex 26 group are completely excluded from exemptions. You must record every such transaction on an online fiscal cash register.
Which equipment requires mandatory recording?
The regulations specify exactly what is included in the group of goods excluded from exemptions. You must use a cash register if you sell to consumers:
Desktop computers, laptops, and tablets.
Peripheral devices (e.g. keyboards, mice, printers, scanners).
Computer parts.
Gaming consoles.
Forget the 20 000 zł limit and the e-commerce exemption
As an electronics seller, you cannot use the popular subjective exemption up to 20 000 zł in annual turnover. For the listed equipment, this limit simply does not exist. The situation is similar for mail-order sales to consumers or flat-rate farmers – even if you send the equipment by courier and the customer pays via bank transfer, you still have to document it with a receipt from a fiscal cash register.
Selling a computer to an employee – what you need to watch out for
When you sell company equipment to your employee for their private use, you treat them as an individual not running a business. Such a transaction also requires recording on a cash register. Although there are strict, very narrow exceptions with full documentation and non-cash payment, in the case of computers, the only 100% safe practice is using a cash register.
The situation is different only in the B2B sector. If you sell computers to other companies, you do not need a cash register – a properly issued VAT invoice is enough.
What are the penalties for not having a cash register?
Tax authorities make no compromises on goods subject to the absolute recording obligation. The lack of a cash register means for you:
Imposition of an additional tax liability equal to 30% of the hidden tax.
A fine under the Fiscal Penal Code depending on the scale of the offense.
Personal fiscal penal liability.
You can find more information on this topic in a broader article by ESC SA: Selling computers and a fiscal cash register – when is it required?.
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