Receipts for Selling Used Items in Poland: Private vs Business

Do you need a receipt? A decision flow

Selling your own used items

If you are selling personal belongings that you bought and held for your own use, the tax rules are straightforward from one official source: private items held more than 6 months (counted from the end of the month of purchase) and sold occasionally are not subject to income tax. The line between a private seller and a business seller can blur — see our guide on when a private seller becomes a business for the details. This is confirmed by the Polish tax authority (podatki.gov.pl).

However, the official guidance — both biznes.gov.pl on cash registers and podatki.gov.pl on sales records — address taxpayers running a business activity. They do not mention any receipt requirement for private persons selling their own items. This is a gap in the official guidance: the question of whether a private seller must issue any form of receipt is simply not addressed.

If you sell your own used items occasionally and the 6-month rule applies, you do not need to issue a fiscal receipt (paragon). Whether you should give the buyer any form of confirmation is a practical question — see the section on sale confirmations below.

Resellers and unregistered activity

If you buy items with the intention of reselling them, you are likely running a business activity. The threshold matters:

Unregistered activity (działalność nierejestrowana) lets you run a small business without formal registration, as long as your revenue stays below 10,813.50 zł per quarter in 2026 (225% of the minimum wage). You must keep a simplified sales record and file an annual PIT-36 return. Consumer rights apply, including the 14-day withdrawal right for distance sales.

If your sales exceed this limit, you must register in CEIDG within 7 days and comply with full business obligations — including the cash register requirement if your turnover exceeds the 20,000 zł threshold.

For a full explanation of unregistered activity, see our guide: Unregistered business in Poland explained.

Cash register rules and the 20,000 zł threshold

Polish law requires taxpayers selling to natural persons not running a business (and flat-rate farmers) to record sales on a cash register (kasa rejestrująca). The exemption applies if your sales to individuals did not exceed 20,000 zł in the previous tax year.

For a new business, the 20,000 zł limit is proportional to the period of activity in the tax year. This is confirmed by the regulation: Rozporządzenie Ministra Finansów z 17 grudnia 2024 r.

Important: The official pages do not describe a separate exemption for online sales paid by bank transfer. Don't assume one applies: if your online sales come close to the threshold, confirm with your tax office (urząd skarbowy) or an accountant before you skip the cash register.

Goods that always require a cash register

Regardless of your turnover, certain goods and services are always excluded from the cash register exemption. You must use a cash register from the first sale of:

• Fuel (paliwo)
• Cigarettes and tobacco products
• Alcohol above 1.2%
• Perfumes
• Vehicle parts (części samochodowe)
• Computers and electronics (sprzęt komputerowy, elektronika)
• Precious metals (metale szlachetne)

This list comes directly from the official pages. Do not extend it with items not explicitly listed.

What to give a buyer: a simple sale confirmation

If no fiscal receipt is required, a written sale confirmation is a practical record for your files. It should include:

• Date of sale
• Description of the item
• Sale price
• Names and, optionally, contact details of both parties

This is our suggestion — it is not a fiscal receipt (paragon), which requires a registered cash register. It serves as proof of transaction if a dispute arises or for your own record-keeping.

A handwritten note with the above details, signed by both parties, is sufficient. For marketplace sales, the platform's order history and payout statement already serve as records.

Records to keep either way

Whether you sell privately or as a business, keeping records protects you:

• Marketplace order history — your sales on Vinted, OLX, Allegro Lokalnie
• Payout statements — bank transfers from the platform
• Purchase proof — receipts or invoices for items you bought to resell
• Sales records — for unregistered activity, a simplified record is required

For more on what records to keep, see Reseller bookkeeping essentials and DAC7 reporting — platforms report your sales to tax authorities under EU DAC7 rules.

If you sell used goods, product safety rules also apply — see our guide on GPSR for second-hand sellers. For a broader view of reselling in Poland, see Reselling in Poland overview.