Vending sales are retail sales. Tax rules decide how they are recorded.
As a rule, vending machine sales must be recorded on a cash register – the PLN 20,000 turnover limit does not apply here. The exemption covers only machines without a permanent power supply that accept coins only and dispense goods mechanically. Confirm the details, including the type of register, with an accountant or tax adviser.
What to Agree with Your Accountant
- Whether sales must be recorded on a cash register.
- Whether an exemption applies and on what terms.
- How to record cashless and cash payments.
- Which reports to keep.
- How to show the packaging deposit – it is not included in the taxable amount (Article 29a(11a) of the VAT act).
Further Information
The FAQ section (publisher's site) answers common questions about machines.
FAQ
Does every machine need a cash register? As a rule, yes. The exception is machines without a permanent power supply that accept coins only and dispense goods mechanically. Cash-register exemptions are temporary and change from time to time – check the current rules.
Is this article tax advice? No. It is a general overview.
This article is general information only and is not legal or tax advice. Rules and interpretations change – consult your accountant or tax adviser before deciding.
Basis: the Polish Act of March 11, 2004 on goods and services tax (consolidated text Dz.U. 2026 item 1263), Article 111; Regulation of the Minister of Finance of December 17, 2024 on exemptions from the obligation to record sales using cash registers (Dz.U. 2024 item 1902, as amended); Regulation of the Minister of Finance of June 25, 2025 on cash registers (Dz.U. 2025 item 845).
Legal status: based on the regulations in force at the time of the last editorial review; this article is reviewed periodically.