Seasonal fireworks sales in 2026. How to prepare a sales point?

Do you want to open a fireworks point before New Year’s Eve? Or have you been selling them for several years and are preparing for another season? We’ve gathered the rules for seasonal sales: which products you can offer without a license, how much stock you may have at the point, how to prepare the place and what to remember when buying wholesale. Let’s start with the most important thing: trade in fireworks of categories F1, F2 and F3 and pyrotechnic articles T1 and P1 does not require a license. You also do not need the voivode’s permit to acquire, store or use these categories. However, the type of point matters when organizing a sales outlet. For temporary (occasional) sales the regulations specify a limited operating time, a quantity of goods and a narrower range of product categories. Below we discuss these rules with buyers who purchase ready-made goods from wholesalers and sell them to retail customers in Poland. Legal status verified as of 17 September 2026. Where regulations are cited, we provide references to legal acts. Which fireworks may be sold without a license? The exemption covers five categories: - Category: F1 — Very low-hazard fireworks producing an insignificant noise level. - Category: F2 — Low-hazard fireworks with a low noise level, intended for outdoor use in a restricted space. - Category: F3 — Medium-hazard fireworks intended for use in large open spaces. - Category: T1 — Low-hazard pyrotechnic articles for theatrical use. - Category: P1 — Other low-hazard pyrotechnic articles. F1–F3 are the categories you will be working with in typical New Year’s Eve sales. T1 and P1 have specific intended uses and must be offered in accordance with the product’s application. T1 and P1 are exempt from the license requirement, but they are not permitted in the temporary sales room described in § 42 of the regulation. Only F1, F2 and F3 may be present in such a point. The regulation allows T1 and P1 in shop premises and in backrooms. If you want to include them in your offer, the form of the sales point must be adapted accordingly. Legal basis: art. 7 sec. 2 point 1 of the Act of 13 June 2019, art. 9 sec. 2 and art. 62c of the Act on explosive materials intended for civil use, and § 42 sec. 2–3 of the regulation — consolidated text of 2024. Temporary (occasional) sales: 21 days and 300 kg gross For a point opened for the New Year season, two numbers are fundamental: - 21 days per year — the maximum time for operating a temporary sales room; - 300 kg gross — the maximum total mass of F1, F2 and F3 products present in such a room. The 300 kg limit applies to goods present in the point at any given moment. You may restock during the season and sell a larger total quantity overall. When planning deliveries, count the gross mass of products including packaging, not just the mass of the pyrotechnic mixture they contain, which is indicated as NEC or NEM. This also helps with the first order. You can prepare an initial stock for the start of sales and adapt subsequent purchases to customer demand. Agree delivery timing and the possibility of restocking with the wholesaler before the season begins. If you already run a shop and add fireworks to your offer in December, simply calling it “seasonal” does not turn the shop into a temporary sales room. The limit applies depending on the type of room defined in the regulation. This article focuses on organizing a temporary point. Legal basis: § 42 sec. 1–3 of the regulation. Tent, container or a stall inside a retail facility? A tent may be used for seasonal fireworks sales. The regulations allow locating temporary sales rooms in temporary construction objects, and the Building Law lists tent coverings among such objects. This also applies to a properly prepared container or kiosk. When choosing a tent, pay attention to protecting goods from moisture, unauthorized access and theft, and to the ability to install equipment required for such a point. The regulations refer to the structure and conditions of use of the object, so the choice of a specific tent matters. You can also organize such a point on a marketplace or near a shop. Arrange terms of use with the owner or manager, including access to electricity, trading hours and securing the point after closing. Building formalities related to placing the object are a separate issue — they depend on the specific solution and location. If you choose a stall in a supermarket or shopping mall, sales should be conducted at a designated stand with a serving seller, not as self-service. Agree location and organisation of the stand with the facility manager, including maintaining aisles and evacuation routes. Legal basis: § 42 sec. 4 and § 43 sec. 2 of the regulation and art. 3 point 5 of the Building Law. How to equip a temporary sales point? For a temporary point in a temporary object, § 43 sec. 2 refers to specific items in § 44. From that reference the following requirements arise: - at least two foam fire extinguishers, each with a minimum extinguishing medium volume of 6 litres, and a fire blanket; - a temperature not exceeding 30°C, measured at 1 m above the floor, and technical measures to maintain this condition; - protection of products against conditions causing adverse chemical or physical changes; - a construction securing goods against theft and access by unauthorized persons; - functional and safe devices and electrical installations; - a distance of at least 1 m between heating elements and wires and the packaging; their temperature must not exceed 120°C; - space that allows easy movement and handling of packages; - equipment made of materials that are difficult to ignite and that do not release substances harmful to health when burning. In December you will most often need to consider heating, placement of cartons and protection from moisture. Plan the seller’s workspace, the display and the stock so that deliveries do not block passages. The regulation also provides for a protection zone. When the room is not fire-separated, it covers a strip of at least 8 m around it. Restrictions apply there regarding, among other things, smoking, open flames and activities that could create sparks. Take this into account when choosing neighbouring locations, especially in marketplaces. Legal basis: § 43 sec. 2, § 44 points 1–4, 7, 8, 11 and 12 and § 46 of the regulation. Invoices and documents at the sales point Prepare ready access to purchase invoices and supplier data. This way you can quickly establish the origin of a product, account for purchases and clarify possible questions during inspections. It is also advisable to keep delivery documents, especially if you restock several times during the season. You arrange product compliance documentation with the manufacturer, importer or distributor from whom you buy fireworks. This does not mean you have to keep full technical documentation for each product on the counter. When buying wholesale, agree who to contact about documents and complaints. Purchase documents are one thing, and organising work is another. The regulations impose on the employer trading in pyrotechnics the obligation to have storage instructions, occupational health and safety (OHS) instructions for workstations and emergency procedures. They should describe conditions in your point and be known to persons working there. Practically, this means specifying where to place goods, how to deal with damaged packaging, how to secure the point and what to do in case of danger. The instruction should allow the seller to quickly find needed information. Legal basis: § 49–50 of the regulation. Obligations of individual participants in trade regarding product documentation are set out in the Act on explosive materials intended for civil use. Training the people serving customers A person working at the point should know the products offered, customer service rules and how to handle goods safely. Before the start of sales show them the layout of the equipment, discuss the instructions in force at the point and how to react to a damaged product or other hazard. If employed under an employment contract you must observe ordinary employer duties, including required OHS training and preventive medical examinations. The form of cooperation affects the scope of formalities, but every person serving the point should receive clear rules for safe work. Familiarity with effects and intended uses of products also helps in daily sales. Customers ask about duration, effect height, required space and differences between launchers. Prepare your team for these questions using information about the specific products. Legal basis concerning general employer obligations: art. 226, 229 and 2373 of the Labour Code. Sales only to adults Fireworks F1–F3 and articles T1 and P1 may be sold only to adults, upon presentation of an identity document. This applies also to small F1 items. Set this rule with everyone working at the point. A notice at the stand informing that sales are only to adults will help customers prepare documents and will facilitate service during peak hours. Legal basis: art. 65 sec. 2 of the Act of 13 June 2019. Business activity, cash register and VAT in 2026 If you organise sales as a company, check your business registration and the method of accounting for sales before the season. For a new sole proprietorship registration can be done through CEIDG. If the business was suspended, plan its resumption before trading begins. In 2026 PKD 2025 applies, with a transition period for earlier entries. Adjust selection and update of codes to the actual activity conducted. Legal basis: regulation on PKD 2025. Do you need a fiscal cash register? When selling to private individuals, the rule is to record sales on a cash register, with the possibility of using statutory exemptions. The general exemption for turnover covers a limit of 20,000 PLN of sales to natural persons not running a business and to lump-sum farmers. If you start such sales during the year, the limit is calculated proportionally to the period of activity. The limit applies to the taxpayer, so you must also consider their other sales covered by this limit. Before opening the point agree with your accounting which exemptions you may use and from when you might need a register. For a short sales period the proportional limit may be small. Legal basis: § 2–5 of the regulation on exemptions from the obligation to maintain sales records using cash registers. What is the VAT exemption limit? From 1 January 2026 the VAT registration exemption threshold is 240,000 PLN per year. For starting activity during the year an appropriate proportion is applied. Use of the exemption also depends on meeting other statutory conditions, including the absence of legal exclusions. If you already have a company, consider sales counted toward the limit across your entire activity. Cash register and VAT rules are separate — VAT exemption does not automatically mean exemption from the cash register requirement. Legal basis for the change: Act of 24 June 2025, Journal of Laws 2025 item 896. How to plan purchases for a seasonal point? For the first order start from your budget, selling location and the customers you expect. A small point near a residential store may have a different offer than a large supermarket. Also count space for display and the ability to restock. A well-prepared offer gives customers choice across several price ranges. You can include small items, fountains, rockets and launchers with various durations and effects. Choose specific products from categories allowed in your point. Pay attention to differences you can explain to customers. The number of shots alone does not describe the overall effect. Calibre, duration, firing pattern and types of effects also matter. Knowledge of the assortment makes it easier to recommend a product suited to the buyer’s expectations and budget. Before placing an order agree with the wholesaler on: - availability of chosen products and the size of collective packaging; - total gross weight of the order; - pick-up or delivery date; - possibility and timing of restocking; - payment and complaint terms; - possible return conditions for unsold assortment, if the supplier offers that option. When buying for a company the possibility of returns depends on commercial arrangements. It’s worth knowing them before purchase to plan the end of the season. Prepare the season with Fajerwerki Lider If you plan your first point, tell us where you want to sell, when you start and what budget you allocate for goods. On that basis we can talk about the assortment and prepare a wholesale offer tailored to your plan. If you already have several seasons behind you, tell us what sold best, what customers asked about and what ran out in the last days of December. That is a good starting point for the next order and choosing novelties. We want you to know the products you buy and be able to recommend them freely to your customers. Contact us via fajerwerkilider.pl — we will discuss available assortment, wholesale prices and cooperation terms for the 2026 season.