Parking services providers, including ticket machines, will be required to use cash registers beginning April 1, 2026, ensuring accurate payment records and regulatory compliance.
When will vending machines and cash registers in parking lots be subjects of fiscalization in Poland?
Public
Poland
Author: Nikolina Basić
Category:
Fiscal subject related
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28
Content accuracy validation date:
19.11.2024
Content accuracy validation time:
08:18h
This year, a couple of announcements on VAT-related topics have been introduced. One of them is the obligation to use cash registers in vending and similar activities, and the question is when that will be applied. It was not clear from the Draft Act.
Finally, the Ministry of Finance has decided to postpone the deadline for mandatory fiscalization for standard vending machines to April 1, 2027, as stated in the new draft regulation.
Also from April 2026, all parking services providers will have to use cash registers, and by that time, cash registers will also have to be installed in ticket machines.
To be more precise, activities such as:
- delivery of goods using automatic sales devices that accept payment and issue goods in an unattended system, and
- provision of services using devices, including ticket issuing devices, operated by the customer, which also accept payments in coins or banknotes in an unattended system or in another (non-cash) form, if the records and evidence documenting the payment or activity clearly indicate what specific activity the payment concerned
These activities will be subject to an absolute obligation to keep records from 1 April 2027, with the exception of mechanical machines that do not have an electrical power supply, as well as services provided using the above-mentioned devices in the field of public transport, as well as services provided to their employees.
Also, parking services for cars and other vehicles will be subject to an absolute obligation to record information from 1 April 2026. Taxpayers who provide passenger transport services in road transport, excluding the transport listed in items 19 and 20 of the annex to the regulation, and provide car and other vehicle parking services using devices, including ticket issuing devices, operated by the customer, which also accept payments in coins or banknotes or in other (non-cash) forms in an unattended system, will be subject to an absolute obligation to record from 1 April 2026.
Importantly, as part of the new regulations, it was decided to completely exclude from fiscalization vending devices operating on the mechanical principle—those that operate without electrical power, dispensing goods, or providing a service only after inserting a coin and operating the lever. The reason for this decision is the technical difficulties related to the integration of such devices with cash registers.
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