The aim of this article is to identify the barriers to the payment cards acceptance among trading and service enterprises in Poland. The attitudes towards payment cards have been presented from the viewpoint of entrepreneurs as people managing the company as well as consumers. The foundation of the article is the qualitative study consisting of in-depth interviews (IDI) conducted with the entrepreneurs at the turn of 2018 and 2019. The starting point of these interviews were the results of quantitative surveys conducted with the use of CATI method in 2013 and 2016. The outcome and linking the results of the study allow to determine the anti-terminal factors among micro-enterprises and to develop guidelines for overcoming them.