Fiscal Cash Register for Sole Proprietorships (JDG) in Poland 2026

Who needs a fiscal cash register?

Mandatory:

1. Sales to private individuals (B2C — consumers who do not run a business)
2. Cash sales (cash or payment card)
3. The 20,000 zł threshold — above this annual B2C sales limit

Who is exempt?

1. B2B sales only (only to businesses — invoices with NIP)
2. Online sales (online payments — no cash)
3. VAT-exempt services (Art. 43)
4. Non-registered activity (below the threshold)

The 20,000 zł Threshold

How to calculate the threshold?

• Annual limit: 20,000 zł in B2C sales (to private individuals)
• The limit applies to sales to individuals who do not run a business
• The limit covers taxable sales (VAT-exempt sales are not included)

Exceeding the threshold

When B2C sales exceed 20,000 zł per year:

1. You must purchase a fiscal cash register
2. Register it with the tax office (US — Urząd Skarbowy) (form ZF-01)
3. Start recording sales (receipts)

Refund of 700 zł for the cash register

You can recover 700 zł for the purchase of a fiscal cash register:

• Refund for new cash registers (not used)
• Condition: registration with the tax office on time
• Limit: up to 700 zł per single cash register

Types of Fiscal Cash Registers

1. Traditional cash register (DRS)

• Simplest — prints receipts on paper
• Cost: 1,000–2,500 zł
• Requires paper and servicing (every 2 years)

2. Cash register with electronic copy

• Printed receipt + electronic copy
• Cost: 1,500–3,000 zł
• Fewer failures (less paper)

3. Online cash register (e-receipt)

• Since 2020: mandatory for new cash registers (from 2021)
• Transmits receipts directly to the tax office (online)
• Cost: 2,000–3,500 zł
• No need to print copies (everything online)

Online Cash Register — New Regulations

Since January 1, 2021, new cash registers must be online — they transmit data to the tax office in real time.

Who needs an online cash register?

• All new taxpayers (from 2021)
• Replacement of existing cash registers with online ones (in phases)

Benefits:

• Fewer formalities (no readings)
• Automatic reports to the tax office
• Fewer errors

How to Start Using a Cash Register?

Step 1: Purchase the cash register

• Online cash register (approved by the tax office)
• The seller performs fiscalization (activation)

Step 2: Registration with the tax office

• Form ZF-01 — notification of the cash register installation location
• Deadline: before starting to record sales
• Free of charge

Step 3: Recording sales

• Every B2C sale → receipt
• Receipt must include: customer's NIP (optional), date, amount, VAT rate
• Daily and monthly reports

Step 4: Refund of 700 zł

• File a refund application in PIT
• You deduct it in the VAT return (up to 700 zł)

FAQ

Do online sales require a cash register?

No — if payment is online (bank transfer, PayU, BLIK). But if a courier collects cash on delivery — a cash register is required.

Do VAT-exempt services require a cash register?

No. The VAT exemption (Art. 43) means no cash register obligation.

Do I have to replace my old cash register with an online one?

Yes, if the schedule requires it (depends on the industry and the purchase date of the old cash register).

Can I deduct VAT on the purchase of a cash register?

Yes. VAT on the purchase of a cash register is deducted in JPK_V7 (if you are a VAT taxpayer).

Need Help?

I provide sole proprietorship (JDG) accounting — fiscal cash registers, records, JPK_V7, VAT. From 89 zł + VAT per month.

Reply to [email protected] or visit oxyok.com/en.

Note: Fiscal cash register is mandatory above 20,000 zł in B2C sales. Online cash registers since 2021. Refund of 700 zł for purchase. Before making a decision, consult an accountant.