Online sales provide huge opportunities for reaching customers and scaling a business. However, in addition to creating an attractive offer, implementing an online store or integrating with payment systems, you must ensure compliance with tax regulations.
One of the key questions that many entrepreneurs ask themselves is:
Do I need to have a cash register when conducting online sales?
The answer is not as obvious as it may seem – and this is why it’s worth understanding the regulations well.
1. When is a cash register in online sales obligatory?
In Polish regulations, the principle is that the sale to individuals who are not engaged in economic activity and farmers on flat-rate basis requires registration of turnover on a cash register.
This means that if you run an e-commerce store and sell products to consumers, you should theoretically record sales on a cash register.
However, there are several exemptions – and it is these that make the cash register not always necessary in e-commerce.
2. Exemption from cash registers in online sales – under what conditions?
The most popular exemption applies to entrepreneurs who meet two conditions simultaneously:
* All payments for goods are made through a bank, post office or SKOK (including internet payments: transfers, BLIK, payment cards, PayU, Przelewy24, etc.).
* From the records and invoices of payment it is clear what transaction the payment relates to and who was its recipient (customer data).
This means that if:
* You do not accept cash or “cash on delivery” payments for couriers,
* Each payment ends up in your company’s account and is assigned to a specific order,
You can use the exemption from having a cash register.
3. When is a cash register in e-commerce inevitable?
You need to install a cash register if:
* You accept cash payments (e.g. “pick-up” with cash payment),
* You sell goods on the list of excluded items, such as:
+ Spare parts for engines,
+ Radio and TV equipment,
+ Perfumes and toilet waters,
+ Data storage devices (CDs, DVDs) – with some exceptions.
4. Cash register traditional or online?
From 2021 onwards, many industries require cash registers online – devices that send sales data directly to the Central Cash Register Repository.
Internet sales are not a sector subject to obligatory transition to online cash registers, but if a cash register is required (e.g. due to the type of goods or failure to meet exemption conditions), you can consider purchasing an online model instead – it simplifies management and prepares your company for future changes.
5. Most common mistakes made by entrepreneurs in e-commerce
* Excessive reliance on assumptions – many people assume that since sales are online, a cash register is “definitely not needed”.
* Failure to verify the product range – selling certain goods automatically eliminates the right to exemption.
* Inadequate documentation of payments – lack of full customer data may invalidate exemption.
6. Why it’s worth consulting an expert on cash registers in e-commerce?
Regulations regarding cash registers for internet sales are changing and can be complex.
Self-interpretation based on “heard advice” from forums may lead to costly mistakes – including financial penalties for failing to have a required cash register.
An expert:
* Will analyze your sales model and product range,
* Check if you meet the conditions for exemption,
* Advise whether it’s better to implement a traditional or online cash register,
* Point out how to properly document transactions to maintain the right to exemption.
This guarantees that from day one of operation, you will be acting legally and without risk of unpleasant surprises.
7. Summary
Online sales do not always require a cash register – but the absence of obligation depends on meeting specific conditions, particularly with regard to payment forms and product types.
A conscious approach to the issue allows for avoiding costs and formalities, as well as ensuring legal security for your business.
Therefore, before starting operations or introducing changes in the way you sell, consult an experienced expert who will accurately assess the situation and choose a solution best suited to your e-commerce model.
