- As of 2026, most businesses selling to individual consumers and flat-rate farmers must use cash registers and provide receipts, unless exempt.
- Businesses are exempt if annual sales to private individuals and flat-rate farmers do not exceed PLN 20,000; for new businesses, this limit is calculated proportionally.
- Sales to other companies (B2B), real estate, and depreciated fixed assets (with invoice) are excluded from the turnover calculation.
- Certain industries (e.g., financial, insurance, postal, courier, waste management, electricity supply, notarial, and some educational services) are always exempt from cash register requirements.
- Additional exemptions apply for businesses with over 80% sales in exempt categories, as well as for mail order sales, services paid only by bank transfer, land leasing, and sales to employees.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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