For many people setting up a sole proprietorship, the cash register (kasa fiskalna) is one of the first thresholds that raises doubts: must I buy one straight away, or can I wait? The answer depends above all on whom and what you sell and what turnover you generate. In 2026 the rules are based on the Minister of Finance's regulation in force for 2025–2027, which kept the existing exemption limit. Below we explain who is subject to the obligation to record sales on a cash register, how to calculate the limit, and what to keep in mind after buying one.
Who must record sales on a cash register at all
The obligation to have a cash register applies to entrepreneurs who sell goods or provide services to natural persons not running a business and to flat-rate farmers (rolnicy ryczałtowi). In other words, the cash register is used to record consumer sales. If your clients are exclusively other companies and institutions to whom you issue invoices, a cash register is generally not needed. It is only the appearance of sales to individual customers that triggers the question of the recording obligation — and of whether you can use the exemption.
The PLN 20,000 limit and how to calculate it
The basic exemption is based on the level of turnover. If your sales to private individuals and flat-rate farmers did not exceed PLN 20,000 in the previous year, you can use the exemption and do not need a cash register. The same limit applies to firms starting out, with one important difference: it is calculated in proportion to the number of days of sales in the given year. An entrepreneur who starts mid-year therefore has a correspondingly lower amount available, calculated using the formula PLN 20,000 × (number of days from the start of sales to the end of the year ÷ number of days in the year). Only sales to consumers count towards the limit — turnover from invoices to companies is irrelevant here.
Industries that must have a cash register from the first sale
The PLN 20,000 limit does not protect everyone. The regulation lists goods and services for which a cash register is mandatory regardless of turnover — that is, from the very first złoty of consumer sales. Among the services these include, among others, hairdressing, beauty and cosmetology services, catering provided by stationary establishments, motor vehicle repair, passenger transport by taxi, and tax advisory services. On the goods side, the obligation applies from the start to, for example, the sale of fuels, car parts, radio and television equipment, and perfumes and toilet waters. If you plan to operate in one of these industries, the cash register must be ready before the first transaction.
When the exemption expires and what to do then
When using the exemption based on turnover, you have to keep an eye on the limit on an ongoing basis. After it is exceeded, the exemption ceases to apply after two months, counting from the end of the month in which turnover exceeded PLN 20,000. This is real time to choose and buy the device, complete fiscalisation, and start recording — it is worth not missing, because selling without the required cash register entails sanctions. In practice, most entrepreneurs today buy an online cash register, which transmits data on an ongoing basis to the Central Register of Cash Registers (Centralne Repozytorium Kas). Before first use, every cash register must undergo fiscalisation, carried out by an authorised service technician.
Relief for buying a cash register and obligations after fiscalisation
You can partly recover the cost of your first cash register thanks to a relief. It is available only for an online cash register and amounts to 90% of the device's net price, but no more than PLN 700. To use it, you must start recording within the required deadline and meet the formal conditions. Owning a cash register also brings ongoing obligations: issuing and handing over receipts for every sale, preparing daily and monthly reports, keeping the cash register logbook, and carrying out a mandatory technical inspection at least once every two years. Neglecting the inspection risks a financial penalty and the obligation to return the relief if you previously used it.