Online Cash Register 2026 — Who Is Required
The obligation to have an online cash register progressively covers more industries. In 2026 the list is the broadest in history; exemption limit remains PLN 20,000 annual turnover with private individuals.
Industries required regardless of turnover
Regardless of turnover, a register is required for: mechanics, hairdressers, beauticians, doctors, lawyers, sales of LPG, fuels, electronics, perfumes, tobacco and alcohol. From 2026 IT repairs, pet grooming salons and food service (excl. B2B catering) joined the list.
Exemption limit PLN 20,000
Other entrepreneurs are exempt up to PLN 20,000 annual B2C turnover (prorated in year one). After exceeding you have 2 months to install. B2B invoiced sales don't count toward the limit.
Costs and refund
Online register: PLN 1,200-2,500 net + PLN 15-30/month CRK subscription. Tax office refunds 90% of purchase cost, max PLN 700, if registered on time. No register = 30% VAT penalty on undocumented sales.
Summary
Check whether your industry is covered regardless of turnover. If approaching PLN 20,000 B2C sales, plan the register a month ahead.