Cash register

If as an entrepreneur you perform transactions with consumers — individuals not conducting an economic activity, almost certainly you must have a cash register to keep records of turnover. 

Whether or not you will be exempt from using a cash register depends on the nature of a buyer (your customer) and the scope of the goods or services offered. What is also important  is the amount of the turnover made to specific customers.  Before you carry out first activity using the cash register you will need to purchase and register it(notification to the tax office). 

Here you can read some useful guidelines concerning the purchase of a cash register.

If you don't know whether you should use the cash register and how to register it, we can help you. See additional information in an interactive guide — Registration of a cash register.

Please note that after purchasing a cash register, you are able to recover the funds either in cash or by deducting from tax the part of the amount spent on the purchase of a cash register. Find out how to recover the money for the purchase of a cash register.

Each available product must be duly described on a receipt. Receipt, which is printed out by the cash register must meet the requirements laid down in the legislation.

If you don't know what elements must be included on a receipt, we can help you. Read the article Elements of receipt and the description of the product on a receipt.

Printed copies of receipts or a fiscal memory module (depending on the model), must be stored in order to present it during the inspection.

Read the information on storage of cash register receipts/memory modules.

Find out what you should do when you make a mistake while issuing a receipt.

Please note that you cannot freely transfer cash registers between the places of business. Change of place of use of cash registers in general necessitates the implementation of a series of activities.

Find out how to change the place of use of cash registers.

If you have to register transactions using a cash register, you must bear in mind that its breakdown in practice implies a ban on sales to consumers until the repair.

Find out what you have to do in case of breakdown of a cash register and who can repair it.

Since the use of a cash register is subject to strict control, also replacement of a memory module and its storage is subject to restrictions.

Similarly, if you change the legal form of your company (e.g. transform into another company) or merge with another entrepreneur, you need to take additional actions.

If you wish to suspend business activities or to close it,  you must also complete the relevant formalities.

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