For a payment terminal – this tax relief is too rarely used
This is a proposal for entrepreneurs settling taxes in 2025 according to the tax scale, with a flat tax and a lump sum tax on recorded income. A non-cash taxpayer will deduct up to 200%!
In 2025, 69 percent all payments in Poland were made electronically – according to a study conducted by POLASIK Research for the Polska Bezgotówkowa Foundation. 30 percent of the newly installed devices operates in the beauty industry (hairdressing, cosmetics, spa services) and gastronomy. The largest number of terminals appeared in the following voivodeships: Masovia, Silesia, Lesser Poland and Greater Poland – in total, over 46 percent were installed there. all devices last year.
The most popular payment methods in retail and service outlets included payment cards (41%), cash (31%) and mobile NFC payments (18%). In other words – without a payment terminal, you can’t do anything. Especially since it can be deducted from the tax base.
Who is entitled to terminal relief?
An entrepreneur who purchased a terminal in 2025 can deduct this expense from his income along with the costs of its operation. Expenses related to processing payment transactions include the interchange fee, the merchant fee and the system fee.
The status of a small taxpayer (gross revenues did not exceed EUR 2 million in the previous year), and the right to a VAT refund within 15 days (monthly settlement for seven months or quarterly settlement for two quarters), entitles you to a 200% deduction. costs of purchasing and operating the terminal – up to PLN 2,000 PLN per year. The relief applies in the year the expense is incurred and in the following year.
If a small taxpayer does not meet the conditions for a faster VAT refund, standard limits apply: PLN 1,000 (with the cash register obligation) or PLN 2,500 (without the cash register obligation). If the deduction exceeds the income, the remaining amount can be deducted in the following six years.
Unregistered activity excludes
Those who have already deducted the same expenses in another tax return or received their refund in any form will not benefit from this relief. The third reason is that you have used the payment terminal for 12 months immediately preceding the month in which you started accepting payments using the payment terminal again. Interestingly, this last limitation does not apply to non-cash taxpayers.
Unfortunately, if you run an unregistered business, you cannot deduct the payment terminal fee.
