Poland mandates receipts for all private parking services

Private property owners who charge for parking will now be required to use fiscal cash registers and issue receipts, according to new guidelines from Poland's Ministry of Finance. The ministry clarified that any organized, commercial service offering parking spaces must be registered and documented through a fiscal cash register.

This directive specifically targets private parking lots often found near popular tourist destinations like lakes, mountain trails, and ski lifts. Previously, some operators did not consistently issue receipts for collected fees. The Ministry of Finance has deemed this practice incorrect for services that are repetitive, organized, and profit-driven.

Under the new regulations, which align with changes effective April 1, 2026, parking services are no longer exempt from using cash registers, regardless of the operator's turnover. This means that even a single transaction requires immediate registration and a corresponding receipt. Furthermore, income generated from parking fees is subject to taxation, whether declared as business income, private rental income, or income from unregistered activities, with VAT obligations arising if annual sales exceed 240,000 PLN.

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From April 1, 2026, exemptions from the obligation to use cash registers do not apply to the parking of cars and other vehicles. Consequently, taxpayers providing such services are obliged to keep sales records on a cash register from the moment they start their activity, i.e. from the first transaction (the first fee collected), regardless of the amount of turnover.