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Understand this route

What to do

1. Identify the sale type, purchaser and payment method.
2. Check the official exemptions before starting sales without a register.

Cash register

Sales to consumers and flat-rate farmers are generally recorded through a cash register. Under the general exemption, sales to those customers must not exceed PLN 20,000 in a year (proportionally for a part year), but the activity type can exclude the exemption. Check the sale type, customer, payment method and current exclusions before the first sale.

Action

Use the official cash-register page for your transaction type; where the duty applies, set up sale recording and retain the required records.

Updated: 2026-08-28