Online Cash Register for Short-Term Rental 2026: When Is It Mandatory?

Online Cash Register for Short-Term Rental 2026: When It Becomes Mandatory

The cash register exemption limit for short-term rental is PLN 20,000 of annual turnover from private individuals not running a business. Once the threshold is exceeded, the host must have an online cash register (KFO) and issue a receipt for every night sold on Airbnb. See when the obligation kicks in and what penalties apply.

An online cash register (KFO, kasa fiskalna online) is an internet-connected electronic device that transmits sales data in real time to the Central Cash Register Repository of the Polish National Revenue Administration. The obligation to use a KFO is governed by Article 111 of the Polish VAT Act of 11 March 2004 and the Regulation of the Minister of Finance of 22 December 2021 on exemptions from the obligation to keep records using cash registers.

Who the Cash Register Obligation Applies To in STR

The obligation applies to hosts who:

• Run a business activity (JDG (sole proprietorship), civil partnership, sp. z o.o. (Polish LLC)) within the scope of short-term rental
• Receive payments from private individuals not running a business (B2C)
• Have exceeded the PLN 20,000 B2C turnover threshold in a calendar year
• Or have been operating less than a year and expect to exceed the threshold

Private rental on ryczalt (Polish flat-rate tax) outside of business activity is exempt indefinitely, but only if it is genuinely occasional private rental, not a systematic business disguised as private rental.

The PLN 20,000 Limit: When the Exemption Ends

The personal exemption from the cash register obligation for new businesses is PLN 20,000 of B2C turnover in a calendar year. The limit is proportional to the number of days of operation if you start mid-year. Example:

• You start a JDG STR on 1 March 2026, operating until 31 December (305 days)
• Proportional limit: 20,000 x 305/365 = PLN 16,712
• After exceeding this threshold in 2026, you have 2 months to install a KFO

Only B2C Sales Count, Not B2B

A very important distinction: only sales to private individuals not running a business count toward the PLN 20,000 limit. Sales on VAT invoices to companies (B2B) are not included. Example:

• Total annual turnover: PLN 65,000
• Of which from private individuals (Airbnb): PLN 35,000
• Of which from companies on invoices (Booking for Business): PLN 30,000
• B2C limit of PLN 20,000 EXCEEDED, cash register is mandatory

In practice, most STR turnover is B2C, so the limit is reached quickly.

Table: When You Need a Cash Register

Settlement form	Status	Limit	KFO obligation
Private rental on ryczalt	No business activity	none	NO (indefinite exemption)
JDG STR first year	New business	PLN 20,000 B2C	After exceeding
JDG STR subsequent years	Continuation	PLN 20,000 B2C	Yes, if exceeded in previous year
Sp. z o.o. STR	First year	PLN 20,000 B2C	After exceeding
Hotel/guesthouse	Regardless	none	Always, from the first zloty

Penalties for Lacking a Cash Register

Failing to have a cash register after the threshold is exceeded is a serious fiscal offence:

• KKS fine up to PLN 33,600 (Article 60 paragraph 1 of the Polish Fiscal Penal Code)
• VAT penalty of 30% on the additional assessed tax (Article 111 paragraph 2 of the VAT Act)
• Loss of 90% VAT exemption if the host was personally exempt from VAT (PLN 200,000)
• Fiscal criminal proceedings if arrears exceed PLN 5,000
• Entry into the Central Register of Unreliable Taxpayers

How to Issue a Receipt for an Airbnb Stay

Every night paid for by an Airbnb guest triggers a receipt obligation. Procedure:

1. After receiving the Airbnb payout (usually 24h after check-in) check the gross amount and commission in the panel
2. Issue the receipt for the full gross amount (the amount from the guest, not net after commission)
3. VAT rate: 8% for accommodation services (PKWiU 55.20)
4. Receipt content: "Accommodation services, [start date] to [end date], [property address]"
5. The receipt may be issued up to 7 days after the check-out date
6. Keep the receipt in the cash register archive for 5 years

Choosing an Online Cash Register: Types and Prices

In 2026 there are three main types of KFO available for STR:

1. Stationary cash register with buttons

• Manufacturers: Posnet, Elzab, Novitus
• Price: PLN 1,200 to 2,500
• Plus: works at a stationary reception desk/office
• Minus: not suitable for a virtual host

2. Virtual cash register in a mobile app

• Operators: SerwisFiskalny, KasoFiskalna, eParagon
• Price: PLN 49 to 89 per month (subscription)
• Plus: full mobility, works from a phone, automatic Airbnb integration via API
• Minus: no physical receipt, the guest receives an e-receipt by email

3. POS terminal with cash register function

• Operators: PayU, Tpay, eService, Polskie ePlatnosci
• Price: PLN 0 to 50 per month (often free with turnover above PLN 5,000/month)
• Plus: simultaneous card payment acceptance
• Minus: only works with physical guest contact

For most STR hosts we recommend a virtual cash register in an app.

Cash Register Purchase Relief (90%)

Article 111 paragraph 4 of the VAT Act provides relief for the purchase of the first cash register. Relief amount: 90% of the cash register value, no more than PLN 700. The relief is granted by the tax office as a reduction of VAT due or a refund to the account. Conditions:

• The cash register was purchased after 1 May 2019
• It was assigned a unique registration number
• It was reported to the US (Polish tax office) within 7 days of fiscalisation
• You use the cash register from the moment the recording obligation begins

E-receipt vs Paper Receipt

Since 1 January 2024 the e-receipt (electronic receipt) has the same legal force as a paper one. The host can choose to:

• Send the e-receipt to the guest's email (most convenient for STR)
• Send via SMS with a link to the receipt
• Display a QR code at check-in for the guest to scan with a phone
• Traditionally print on the cash register printer

The choice of format is up to the host, but the guest may request a paper version and cannot be refused.

Questions and Answers

Does private rental on ryczalt require a cash register?

No. Private rental settled on ryczalt at 8.5%/12.5% as PIT-28 of a private individual not running a business is indefinitely exempt from the cash register obligation. The PLN 20,000 limit does not apply to you. Caution: if the tax office concludes that you are actually running a business under cover of private rental (e.g. many flats, intensive operations, marketing), it will reclassify you as a JDG and impose the cash register obligation.

What if I exceed PLN 20,000 only 3 days before year-end?

You have 2 months from the day the threshold was exceeded to install and fiscalise the cash register. If you exceeded it on 28 December 2026, you must have a cash register by 28 February 2027. During this period you record B2C sales above the threshold on the cash register, but it is treated as a transitional period.

How do I fiscalise an Airbnb payment that arrives weeks after the stay?

You issue the receipt on the day the service is performed (the guest's check-out date), not on the day the payout arrives from Airbnb. In practice: every evening you check who has checked out and you issue receipts for the previous 24h. Maximum deadline: 7 days from the end of the stay.

Can one cash register serve 5 flats?

Yes, one cash register can serve multiple properties of the same business. The only requirement is that the receipt content shows the specific address of the property (e.g. "Apartment Wola, ul. Mlynarska 45/12"). A virtual cash register in an app is especially convenient here, since you enter the address data with each receipt.

Does the receipt have to be in Polish?

Yes, a receipt in Poland must be in Polish in accordance with paragraph 6.1 of the Cash Register Regulation. If the guest is a foreigner, you may add a translation, but the fiscal receipt is always in Polish.

What about VAT, does an STR host pay 8% or 23%?

Accommodation services in lodging facilities are taxed at the 8% VAT rate (PKWiU 55.20.11.0 to 55.20.19.0). If the host provides additional services (e.g. bicycle rental), these are subject to the 23% rate. Cleaning services as a separate item: 8% if related to accommodation, 23% if separate.

To avoid penalties and have full fiscal documentation in STR, use the Standard Package HostReady, where you will receive cash register selection instructions, an STR receipt template, the PLN 20,000 B2C limit calculator, and a template application for cash register purchase relief.