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Dr Michał Masłowski
ORCID: 0000-0002-6687-5454

Attorney at law, PhD in law, assistant professor on the Faculty of Administration and Social Sciences at Warsaw University of Technology.

 
DOI: 10.33226/0137-5490.2025.1.4
JEL: K12, K15, K20

As of 5 November 2021, regulations came into force in the Polish legal system, the aim of which is to "regulate the legal status of acceptance of banknotes and notes issued by the National Bank of Poland", tied by the legislator to the common acceptance of them by entrepreneurs from consumers. The article discusses the issues relating to this regulation, the analysis of which should ultimately allow for an answer to the question whether the goal set by the legislator has been achieved. Thus, the study aims to determine whether there is currently in Polish law a clearly defined obligation of entrepreneurs to accept cash for settlements conducted in legal relations with consumers, combined with the right of consumers to demand cash acceptance by entrepreneurs, in particular those having the status of merchants.

Keywords: cash; merchant; payment instrument; acquiring; cash settlements