Poland extends VAT fiscal cash registers
From 1 July 2025, Polish businesses selling certain goods will be required to use cash registers regardless of turnover. This applies to sales of:
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Electronic cigarettes and related products (CN 2404, 8543 40), including tobacco, nicotine, substitutes, and hemp (Cannabis genus) products for smoking or inhalation without combustion.
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Products containing over 50% ethyl alcohol not intended for human consumption — e.g., solvents, disinfectants, paint thinners, de-icing fluids.
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Coal, briquettes, and similar solid fuels from coal, lignite, coke, and semi-coke for heating purposes (unless sold by mining enterprises with full invoice documentation).
See more in our Polish VAT guide.
Sales of these items must be recorded “from the first złoty,” meaning no threshold applies.
This change is part of the Minister of Finance’s regulation on exemptions from the obligation to record sales using cash registers (Journal of Laws 2024, item 1902). The regulation came into force 1 January 2025 and will apply for three years, until 31 December 2027 (originally planned until end-2026). Transitional provisions stagger the application of certain requirements.
Unchanged PLN 20,000 limit
The subjective exemption from using a cash register still applies when:
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Annual sales to private individuals and flat-rate farmers in the previous year do not exceed PLN 20,000.
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New suppliers expect pro-rated sales below PLN 20,000 for the portion of the year they operate.
An 80% rule also remains: if at least 80% of sales to individuals and flat-rate farmers come from activities already exempt from recording obligations (e.g., utilities, certain transport or accommodation services), a business may continue to avoid using a cash register.
Future phases of mandatory fiscalisation
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From 1 April 2026: Cash registers will be mandatory for parking services, including parking machines, and for most ticket machines.
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From 1 April 2027: Obligation will extend to vending machines.
The broadened list of activities requiring cash registers — regardless of turnover — targets products prone to grey-market sales or public-health concerns. While the PLN 20,000 exemption remains for most businesses, sellers of the listed products will lose that relief and face immediate compliance obligations. Over the next two years, more service sectors (parking, ticket sales, vending) will be brought into the fiscalisation net.
