Tax customs & excise

Cash registers in Poland

Cash registers: what to know?

Entrepreneurs starting their business in Poland in the field of selling goods and services to individuals and planning to buy cash registers for this purpose should face a number of obligations related to their application.

Notification of cash register

According to par. 13 sec. 1 p. 1) and 2) of the Regulation of the Minister of Finance of 14 March 2013 on recording cash registers (hereinafter: the Regulation):
1. Before using the cash register, the entrepreneur should report the number and place of using the cash registers to the head of the relevant tax office (application form is in Annex 1 to the Regulation).
2. The next stage is fiscalisation, ie the synchronization of the fiscal module with the fiscal memory of the cash register. Fiscalisation can only be carried out by a service technician authorized by the manufacturer or importer of cash register.
3. After the fiscalization, the entrepreneur reports the fiscal cash registers to the head of the relevant tax office within 7 days of fiscalisation (Annex 2 of the Regulation). A similar report is also provided by a service technician who has been in charge of fiscalisation.
4. Upon receipt of the application, the tax office issues a cash register number that must be applied to the unit on a permanent basis.
In the case of buying a used cash register, the entrepreneur should also be aware with the need to exchange fiscal memory and ask the seller for a readout protocol prepared in the presence of the previous owner, the tax office representative, and the technician. In addition, the device should have the current manufacturer’s approval, i.e. homologation.

Tax relief to buy cash

Entrepreneur who buys cash registers may take advantage of the purchase of the cash register on the basis of art. 111 sec. 4 of the Law on tax on goods and services (the so-called VAT law). It grants the ability to deduct from the tax the amount spent on the purchase of each of the cash registers declared on the day of commencement of the registration of 90% of its purchase price (excluding tax), but not more than 700 zł.
In order to benefit from the allowance, the trader must submit a VAT-7 or VAT-7k declaration (in the case of exempted taxpayers – the application to the appropriate tax office head). Note: refund is available only if the tax office is properly registered with the tax office and entrepreneur has the proof of payment for the cash register.

What are the dates for cash registers technical review?

According to par. Section 33 of the Regulation, a mandatory technical review of the cash register shall be performed periodically every two years by the authorized service technician.

What data should the fiscal receipt be on?

The fiscal receipt should contain at least:

1) the name or business name of the taxpayer, the address of the point of sale, and for sales conducted in non-fixed places – the seat or of the place of residence of the taxpayer;

2) taxpayer identification number (NIP);

3) consecutive number of the printout;

4) date, hour and minute of sale;

5) indication „PARAGON FISKALNY”;

6) the name of the product or service that allows for unambiguous identification;

7) the unit price of the product or service;

8) the quantity and the aggregate value of the sales of the goods or services concerned with lettering of the assigned tax rate;

9) the value of discounts or overheads, if any;

10) gross sales value and amount of tax according to each tax rate, including discounts or overheadss;

11) sales value of tax-exempt sales;

12) total amount of tax;

13) gross sales amount;

14) indication of the currency in which the sale is recorded, at least at the total gross sales amount;

15) consecutive fiscal receipt number;

16) number of cash register and cashier’s number – if there more than one cash register;

17) buyer’s tax identification number (buyer’s NIP) – at the request of the purchaser;

18) fiscal logo and unique cash register number.

Is it expected in the coming years to replace cash registers for online cash registers?

According to the current version of the Regulation of the Minister of Finance on cash registers, ordinary cash registers can be used until at least 2032. But in some industries, the list of which has not yet been presented, the obligation to exchange cash registers for online cash registers may be introduced in the coming years.
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