Cash register obligation from July 2025 for certain industries

From July 1, 2025, Polish businesses selling items like e-cigarettes, alcohol-based disinfectants, and heating fuels must use cash registers from the first złoty, regardless of turnover. While the PLN 20,000 exemption still applies to small or specific businesses, further obligations will extend to parking services in 2026 and vending machines in 2027.

Starting July 1, 2025, Polish businesses selling specific products will face mandatory cash register use, regardless of turnover. This is part of updated regulations introduced by the Ministry of Finance, valid from January 1, 2025 to December 31, 2027.

Mandatory cash registers from July 2025 : businesses must use cash registers from the first złoty if they sell:

·          E-cigarettes and hemp-based smoking/inhalation products

·         Disinfectants and fluids containing over 50% ethyl alcohol

·          Coal, briquettes, and similar fuels for heating

Importantly,  PLN 20,000 exemption still applies. small businesses may still be exempt if:

·         Sales to private individuals and flat-rate farmers were below PLN 20,000 last year

·         Projected sales for new businesses won’t exceed PLN 20,000 in the current tax year

Exemption also applies if over 80% of sales fall under activities excluded from recording obligations.

Furhter changes are:

·         April 1, 2026: Cash register use required for parking services and ticket machines

·         April 1, 2027: Vending machines must register sales, except purely mechanical devices (e.g., coin-operated rubber ball machines).

Special cases excluded:

·         Coal deliveries by mining enterprises with full invoices

·         Tickets sold via automatic machines for public transport

·         Parking provided to employees

·         Electric vehicle charging stations via dispensers (electricity exempt)