If you are setting up a company in 2026, you don't always have to install a fiscal cash register right away. You are entitled to an exemption if your turnover from sales to private individuals and lump-sum farmers does not exceed 20 000 zł per year, you accept only bank transfers (properly documented), or you conduct mail-order sales exclusively. However, you must know that representatives of certain professions (including doctors, lawyers, hairdressers, or mechanics) must record sales on a cash register from the very first złoty earned.
Your sales and the fiscal cash register – what do you need to know?
You are starting a business and want to optimize costs. At Fiskasy.pl, we make sure you purchase a recording device exactly when the law requires it, giving you plenty of time. In accordance with the regulation of the Minister of Finance of 17 December 2024 (Journal of Laws 2025, item 1902), you can take advantage of specific exemptions. Both natural persons and companies can benefit from these reliefs.
The 20 000 zł limit – the main condition for exemption
Your primary safety buffer is the annual turnover limit.
In principle, this limit is 20 000 zł and applies exclusively to sales to natural persons not conducting business activity and lump-sum farmers.
If you start a business during the tax year, you must calculate this limit proportionally to the number of months of operation.
You benefit from the exemption right up to the moment the specified amount is exceeded.
You are also entitled to the exemption if the share of exempt supplies of goods and provision of services in your sales exceeds 80% (or is projected at such a level for newly opened companies).
Additionally, remember unregistered activity – in this case, you are limited by two parameters: the quarterly revenue limit (10 813,50 zł gross) and the aforementioned 20 000 zł limit on sales to private individuals.
Online sales and cashless payments
Regardless of turnover, the law exempts you from a cash register if you opt for fully cashless turnover and meet strict documentation requirements.
You must accept payment exclusively to a bank account (e.g., by traditional transfer or BLIK).
The records maintained must clearly show who the buyer was and what the paid transaction was specifically for.
In the case of online stores, goods must be delivered exclusively by mail order – any personal pickup by the customer automatically excludes the possibility of using this option.
Even if you do not have a cash register, you are required to keep simplified sales records in the form of daily or monthly statements. You must also issue invoices or bills upon explicit customer request and retain all proofs of cashless payments.
Industries excluded from the exemption
There are situations where the 20 000 zł limit does not protect you at all. The following goods and services require the installation of a fiscal cash register from the very first złoty:
alcohol, tobacco products, liquid gases, perfumes, and toilet waters.
parts for internal combustion engines and bodies for motor vehicles.
catering and restaurant services provided by stationary establishments – including those opened exclusively seasonally.
hairdressing, beauty, and cosmetic services.
passenger and luggage transport by taxi.
repair of motor vehicles and mopeds, car washes, and tyre fitting services.
legal services (lawyer, advocate, legal counsel) and tax advisory.
medical services (doctor and medical facilities).
Pay attention to the form of services provided. A photographer conducting a commissioned session and delivering files on media owned by the client can operate without a cash register. However, if they sell finished photos on their own USB drive, they are selling goods and lose the right to the exemption. Also keep in mind that as of 1 July 2025, the list of industries subject to the immediate recording requirement was expanded.
The exemptions specified in the law are generally valid until 31 December 2027; however, transitional regulations may shorten this period for specific industries, as was the case with previous regulations.
For more information on this topic, see the comprehensive article by ESC SA: Fiscal cash register exemption – who does it apply to?
Don't wait until the last minute
Are you approaching the 20 000 zł threshold? Introducing new goods subject to fiscal obligations into your offer? Act in advance. The tax office is constantly pushing for the digitization of sales and transition to online fiscal cash registers. Visit Fiskasy.pl, check out our selection of modern devices, and consult with us. We will select equipment that streamlines your business and guide you through the fiscalization process before old regulations cease to protect your turnover.