From March 31, 2026, new amendments to the Poland’s national regulation on cash register exemptions provide targeted relief for housing cooperatives, housing communities, and operators of non-electric vending machines. In accordance with the amending regulation published in the Journal of Laws, parking services provided by housing cooperatives and housing communities, as well as the sale of goods in self-service devices that do not have an electrical power supply and the goods are issued mechanically without the use of electricity, are also exempt from the obligation to keep records of sales using cash registers.

The Ministry of Finance introduced these updates to the 2025–2027 regulatory framework to address technical hurdles and administrative burdens identified during public consultations.

The most notable change concerns the "absolute obligation" to record parking sales. While car parking services generally remain subject to fiscalization "from the first zloty," the new rules introduce a critical exemption for residential entities.

Therefore, housing cooperatives and communities are exempt from using cash registers for parking services provided to:

• Members and residents with cooperative ownership rights.
• Property owners within managed buildings.
• Tenants residing on the premises under formal lease or rental agreements.

Technological limitations have also led to a new "objective exemption" (Item 59 of the Annex). Sales made through self-service devices that lack a constant power supply—where goods are dispensed purely through mechanical action after inserting a coin—are now exempt.

Despite these new reliefs, the 2025–2027 regulation continues to tighten oversight on other sectors. Business owners should keep the following timeline in mind:

• General Parking Services as fiscalization subjects are mandatory since April 1, 2026.
• Attended Vending (Electric)           will be mandatory from April 1, 2027
• Public Transport Ticket Vending is exempted from obligation-(under specific conditions)

The general "subjective exemption" remains at PLN 20,000. Businesses with annual sales to non-business individuals below this limit are generally exempt from using a cash register.

The Ministry reiterated that certain goods must be recorded on a cash register from the very first sale, including:

• Vaping products (e.g., e-cigarettes and inhalation liquids).
• High-strength alcohol (over 50%, including solvents and disinfectants).
• Coal and solid fuels (except for specific municipal/mining distributions).

To summarize, the Ministry of Finance has clarified a major distinction regarding unattended parking lots.

While general parking services are now under mandatory fiscalization, services provided through unmanned vending devices (such as automated ticket machines where the customer pays at a kiosk without staff intervention) fall under a different transitional provision.

Therefore, from 1 April 2026, parking services for cars and other vehicles must be recorded at cash registers.

The obligation does not apply to the rental of own or leased real estate – including the rental of parking spaces.

The following car and other vehicle parking services are exempt from keeping sales records using cash registers:

• taxpayer for the benefit of his employees,
• housing cooperatives for the benefit of members or other persons who have a cooperative ownership right to premises or who are owners of premises located in buildings administered by housing cooperatives, as well as by housing communities for the benefit of owners of premises,
• housing cooperatives and housing communities for the benefit of entities residing on their premises on the basis of:
• lease agreement or
• lease agreements, or
• another agreement of a similar nature concerning residential premises for residential purposes
• residential premises for residential purposes