Poland’s Finance Ministry has clarified rules regarding fiscal recording requirements for parking services, with exemptions for rented parking spaces, effective April 2026.
Parking Service Fiscalization Requirements
From April 1, 2026, parking services must be recorded on fiscal cash registers. However, this obligation does not apply to the rental of parking spaces, as clarified by the Ministry of Finance on its website.
The changes regarding the recording of parking services were introduced by a regulation of December 17, 2024, concerning exemptions from the obligation to keep sales records using fiscal cash registers. A last-minute amendment to this regulation, dated March 27, 2026, introduced certain exceptions.
Definition and PKWiU Classification of Parking Services
The Ministry of Finance defines parking services as the short-term provision of a space for parking a vehicle, available to anyone interested. These spaces are not assigned to a specific person or vehicle, and use is subject to acceptance of the regulations. Each designated space, offered for a fee dependent on parking time, is considered a parking service.
Parking services fall under the following PKWiU classifications: PKWiU 52.21.24.0 – Parking services, and PKWiU 96.09.19.0 – Other diverse services not classified elsewhere (as a parking service for hotel/restaurant guests).
Fiscal Cash Register Deadlines: 2026 and 2027
Generally, parking services must be registered on a fiscal cash register from April 1, 2026, regardless of turnover (except for exceptions listed in the annex). The obligation to fiscalize parking of cars and other vehicles sold using vending machines will come into effect on April 1, 2027, as clarified by the ministry in response to a media inquiry.
Exemptions from Fiscal Recording for Parking Services
Certain parking services are exempt from fiscal recording. The amendment of March 27, 2026, expanded the exemption outlined in the annex to the regulation of December 17, 2024.
Consequently, parking services provided not only by a taxpayer to their employees, but also by housing cooperatives to members or those with cooperative ownership rights, and by housing communities to owners, are exempt. This also applies to services provided to tenants on the basis of rental or lease agreements.
Parking Space Rental: With or Without Fiscal Recording?
The Ministry of Finance clarified that the rental of parking spaces is and remains exempt from fiscal recording if it constitutes a real estate lease. This means the space is dedicated to the exclusive use of a specific tenant, a lease agreement exists, there is no rotation of users, and the fee is fixed (not dependent on parking time). These principles also apply to private property leased for parking.
Conditions for Exemption in Parking Space Rental
To qualify for the exemption, the service must be fully documented by an invoice or recorded in a manner that clearly identifies the specific service provided, with full payment received via postal, bank, or cooperative savings and credit union channels, and proof of payment must clearly specify the service.
The Ministry also announced that previously issued individual interpretations in this area will be reviewed.