Sales at festivals and the use of a cash register


Entities that sell at various types of fairs should consider whether such activities do not constitute economic activity. In some cases, it may turn out that it is necessary to record sales with a cash register. Do you know how to record sales at a festival?

Sales at festivals and business activity

Pursuant to the Act on Personal Income Tax, economic activity is considered to be gainful activity, e.g. manufacturing, construction, trade or service.

Moreover, in accordance with the VAT Act, VAT payers are natural persons who independently conduct business activity.

Economic activity includes activities consisting in the use of goods or intangible assets on a continuous basis for commercial purposes.

In connection with the above, it would be necessary to determine whether the sale at the festival meets the above conditions in order to be considered as an economic activity.

Sale to natural persons not conducting business activity

It should be borne in mind that sales made to natural persons who do not conduct business activity and flat-rate farmers are subject to registration at the cash register. However, in some situations it is possible to take advantage of the exemption from the cash register.


The delivery of goods and the provision of services are exempt from the cash register if the sales turnover in the previous year did not exceed PLN 20,000.

On the other hand, when the business activity was started during the year, the limit applicable to the cash register is set proportionally.

When does the cash register exemption not apply?

Not every type of business may benefit from the exemption from recording sales at the cash register, despite not exceeding the turnover amount of PLN 20,000.

In accordance with the regulation of the Minister of Finance on exemptions from the obligation to keep records with the use of cash registers, the absolute obligation to register sales at a cash register applies to, inter alia, delivery:

  • parts and accessories for motor vehicles,

  • recorded and unsaved digital and analog data carriers,

  • tobacco products or alcoholic beverages with an alcohol content above 1.2%,

  • perfumes and toilet waters.

Sales at festivities and the obligation to have a cash register

In a situation where the sale at the festival is made by a person running a business and the sale is made as part of the business, the entrepreneur must also have a fiscal cash register at the festival. Therefore, sales at the festival must be stamped on the cash register.

However, if the entrepreneur uses the exemption from the cash register, the exemption also applies during the sale at the festival. Of course, this exemption is valid until the turnover amount of PLN 20,000 is exceeded.

Entrepreneurs should, however, bear in mind that in the case of the sale of certain goods or the provision of services, there is an absolute obligation to register the sale at the cash register. This obligation applies to the activities and goods listed in Article 4 of the abovementioned Regulation.

Therefore, an entrepreneur who provides catering services or supplies alcoholic beverages with an alcohol content above 1.2% or sells tobacco products, is excluded from the exemption. It does not matter whether it is a sale at a festival or at a permanent place of business. Therefore, the sale of the above-mentioned items must absolutely be counted on the cash register.