Overview on Fiscalisation in Poland

In Poland, a certified cash register must be used to record business transactions. The current generation of cash registers includes so-called "online cash registers" and "virtual cash registers".

Online cash registers

Online cash registers (“kasy on-line”) are so named because they transmit transaction data electronically (online) to the “Central Cash Register Repository” system of the Polish tax authorities (Centralna Repozytorium Kas – CRK). They are often supplied in the form of so-called “fiscal printers”. These devices incorporate all the required functions. Only certified cash registers can issue legally valid receipts (fiscal receipts).

In practice, software-based till systems use certified cash registers to record and process transactions correctly. The (certified) cash register thus completes the till system.

Virtual cash registers

Since 2020, so-called virtual cash register systems or software-based cash registers (kasy w formie oprogramowania) have been permitted in certain sectors as an alternative to online cash registers.

Virtual cash registers are purely software-based systems which, however, just like online cash registers, must undergo certification by the Central Office of Weights and Measures (GUM – Główny Urząd Miar).

Selected sectors

The following sectors and industries are permitted to use virtual cash registers to record transactions.

• Passenger transport services by motor vehicle, including taxis,
• Car hire with a driver,
• Removal services,
• Road passenger transport services using vehicles drawn by human or animal power,
• Passenger transport (rail transport, air transport, cable cars, ski lifts, passenger transport by sea and in coastal waters, ferry services, cruise ships, inland waterway transport, recreational boats, …),
• Hotel services and similar accommodation-related services (including campsites and tent sites, etc.),
• Services provided by restaurants, pubs and catering services (including the preparation and serving of drinks),
• Sale of solid fuels for heating purposes,
• Car wash and cleaning services,
• Delivery of goods and provision of services by voluntary fire brigades and rural women’s associations.

The tax authority regularly expands the list of sectors to include new areas. For example, in April 2026, the following were added, which are also permitted to use virtual cash registers:

• The supply of goods via self-service machines which, in an unattended system, accept payments in the form of coins, banknotes or other (cashless) means of payment and dispense the goods,
• Provision of services via self-service devices, including ticket machines, which, in an unattended system, accept payments in the form of coins, banknotes or other (cashless) means of payment,
• The electronic provision of parking services for cars and other vehicles, including via a mobile app or a web browser.

Offline scenarios

The use of certified cash registers is a key component of Polish regulations. The question arises as to whether (temporary) cash register operations are possible and permitted even without this component, for example in the event of faults, breakdowns, etc.

With regard to the unavailability of the certified cash register, the Polish VAT Act stipulates the following:

Section 111(3): “If, for reasons beyond the taxpayer’s control, sales records cannot be kept using a cash register, the taxpayer is obliged to record sales using a replacement cash register. If it is impossible to record sales using a replacement cash register, the taxpayer must not carry out the sale.”

This means that, in the event of a cash register failure (in this case, the certified component, e.g. the fiscal printer), a business may continue to operate using a replacement cash register. However, there is no requirement stipulating that a replacement cash register must be available. Furthermore, if no replacement cash register is available, the business operator must not carry out any sales that are subject to recording.

A sale without a "cash register" – whereby a handwritten receipt is issued and subsequently entered into the system – is not permitted.

This is also supported by Article 111(3a)(1), which stipulates that a fiscal receipt must be issued for every sale and handed over to the purchaser.

For these reasons, subsequent batch transmission is not permitted.

A fiscal receipt must be issued no later than upon receipt of payment (and this can only be generated by a "fiscal cash register").

In 2022, a parliamentary question was put to the Minister of Finance addressing precisely this issue. This was prompted by widespread power cuts caused by severe weather, which meant that cash registers were unable to record sales (https://sejm.gov.pl/sejm9.nsf/InterpelacjaTresc.xsp?key=CCHC3D). 

The Ministry’s response merely refers to the existing requirements and to the possibility that the Minister of Finance may order a temporary and geographically limited suspension of these requirements, for example in the event of disasters or other incidents. To date, there has been no further discussion of this issue (https://bdpmilek.pl/brak-pradu-co-z-kasa-fiskalna/).