Does an online store need an online fiscal cash register?
The mail-order exemption is broad but conditional — a single cash-on-delivery parcel can break it. The conditions come from the Finance Minister's regulation on cash-register exemptions.
Short answer
- Mail-order sales by post or courier are exempt if the payment arrives in full, cashlessly, in the seller's bank account.
- Records and payment evidence must clearly show what the transaction was and for whom, including the buyer's address.
- For mail order this exemption is not capped by the PLN 20,000 turnover threshold.
- Cash on delivery destroys the exemption for that transaction.
- Some goods, such as alcohol or tobacco, require a register regardless of payment method.
When the exemption holds
Conditions for the mail-order exemption
| Condition | Met when | Risk |
|---|---|---|
| Shipment by post or courier | Goods are not collected in person | Pickup at your own point breaks it |
| Fully cashless payment | Transfer, BLIK, card, pay-by-link | Cash on delivery breaks it |
| Payment linked to the order | Records with order number and buyer data | Bulk payouts with no breakdown |
| Type of goods | Goods outside the excluded catalogue | Alcohol, tobacco and other exclusions |
A real example
Example: a toy store ships 400 parcels a month to parcel lockers, paid by BLIK and pay-by-link. It needs no register, because every payment maps to an order number with the buyer's address. Add cash on delivery and the exemption stops applying to those orders — which is why many stores allow card-only payment at the courier.
Common mistakes
- Taking cash at in-person pickup and treating it as mail order.
- Booking aggregated payout batches without a per-order breakdown.
- Omitting the buyer's address, which the regulation requires.
- Assuming the exemption covers every product — the exclusion list must be checked.
How 4shopy helps
- Every payment is tied to an order number and buyer data, satisfying the descriptive condition.
- Card through Stripe and bank transfer are cashless payments that meet the exemption condition.
- The payment method is stored on every order, so cashless payments are easy to tell apart from cash on delivery.
- You can enable cash on delivery in the payment settings (it is on by default); to keep the register exemption, switch it off — cash-on-delivery sales need to be recorded on a register.
Check with your accountant
The list of goods excluded from the exemption is set by regulation and is revised every few years. Before giving up a register, confirm with your accountant that your assortment is not on it.