Find out who in 2026 must have an online cash register, which industries are subject to the obligation, and how to account for the device purchase relief.
The online cash register is a topic that has been keeping entrepreneurs selling to natural persons on their toes for several years. Successive industries are gradually being brought under the obligation to use devices with data transmission functionality to the Central Cash Register Repository. In 2026, the regulations are fully established and tax authorities are conducting active inspections. In this article we explain who must have an online cash register, what deadlines apply, how to carry out fiscalisation, and how to deduct the device purchase relief.
An online cash register is a sales recording device that — unlike older registers with a paper or electronic receipt copy — transmits transaction data in real time (or at specified intervals) to the Central Cash Register Repository managed by the Head of the National Revenue Administration. Data transmission takes place automatically over the internet. This means that the tax authority (US) has constant access to daily and monthly reports without the need to conduct on-site inspections. Online cash registers also eliminate the obligation to print receipt copies — instead, data is stored in the repository. Virtual cash registers (applications on a tablet or smartphone) are also available on the market — a solution particularly popular among couriers, mobile service providers, and the beauty industry.
The obligation to use online cash registers applies to entrepreneurs selling goods or services to natural persons not conducting business activity (consumers) and to flat-rate farmers — unless they benefit from an exemption from recording. Industries subject to the obligation to have an online cash register include, among others: • fuel stations and tyre repair services, • car repair shops and mechanics, • medical, dental and physiotherapy practices, • hairdressing, beauty and tattoo salons, • hotels, guesthouses and accommodation facilities, • catering establishments (restaurants, bars, cafés), • legal and advisory services provided to consumers. If your industry is not on the above list, it is worth checking the current regulation of the Minister of Finance — the catalogue of obligated entities has been systematically expanded.
Not every entrepreneur selling to consumers must immediately install a cash register. Exemptions from recording are granted in two ways: 1. Subjective exemption — available if turnover from sales to natural persons and flat-rate farmers in the previous tax year did not exceed PLN 20,000. In the case of a new business, the limit is calculated proportionally to the period of operation. 2. Objective exemptions — apply to specific activities listed in the regulation (e.g. certain postal services, financial services, delivery of goods via the internet provided that documentary conditions are met). Please note: even if you are generally entitled to the subjective exemption, performing activities from the so-called negative list (e.g. supply of tobacco products, taxi services) results in an absolute obligation to have a cash register — regardless of the level of turnover.
Registering an online cash register requires completing several formalities: 1. Purchase of the register from an authorised entity — the device must have a valid decision of the President of GUM (Central Office of Measures) approving it for use. 2. Conclusion of a service agreement — mandatory before fiscalisation; the service technician is responsible for the technical commissioning and notification of the register. 3. Fiscalisation — carried out by the service technician; once completed, the register receives a unique registration number. 4. Notification of the register to the tax authority (US) — in most cases carried out electronically by the service technician or the taxpayer via the e-Urząd Skarbowy application. 5. Configuration of data transmission — the device must have internet access and connect correctly to the Central Cash Register Repository. The entire process usually takes from a few days to two weeks — it is worth planning it well in advance.
Entrepreneurs installing an online cash register for the first time may benefit from the cash register purchase relief amounting to 90% of the net price of the device, but no more than PLN 700 per device. How to account for the relief? • Active VAT taxpayers — deduct the relief in the JPK_V7 declaration (the line relating to the cash register purchase relief). If the amount of output tax is lower than the relief, the surplus is refunded to the bank account. • VAT-exempt taxpayers — may deduct the relief from the advance payment on income tax (PIT or CIT). If the advance payment is insufficient, the relief is settled in the annual return. Conditions required to benefit from the relief: • commencement of recording within the applicable deadline, • possession of the cash register purchase invoice, • notification of the cash register to the tax authority (US) in the prescribed manner.
Conducting sales without a required cash register or using it incorrectly carries serious financial risk. Tax authorities may impose sanctions, including: • an additional tax liability of 30% of VAT on unrecorded turnover, • penal and fiscal fines for the person responsible. The most common mistakes made by entrepreneurs: • delay in installing a cash register after exceeding the exemption limit, • lack of a service agreement or its expiry, • interruptions in data transmission to the Central Cash Register Repository not recorded in emergency mode, • failure to print receipts during stationary sales, • failure to retain service documentation for the required period (5 years). Regular service inspections and systematic verification of the correctness of data transmission are the basis for safe use of an online cash register.
An online cash register in 2026 is not only a legal requirement, but also a tool that, when properly implemented, can be treated as part of a company's digitalisation. The key is to determine whether your business is subject to the obligation, to meet the registration deadlines, and to take advantage of the available tax relief. If you have any doubts regarding the recording obligation, the settlement of the cash register relief, or the integration of the cash register with accounting software — contact the Danexis accounting office. Our experts will help you through the entire process without stress. Call us on +48 780 760 666 or write to kontakt@danexis.pl.