Setup
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Retail POS Mac/PC
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Retail POS product CSV template
Answer
The only mandatory field is the "name".
The SKU and handle will be automatically created and assigned by Retail POS. Tax will be auto-filled with the default tax you have set up in your store. Inventory tracking will be enabled by default.
However, it is strongly recommended to customise as many of the files as possible to cater to the needs of your store.
Additional Information
You can find you customised Retail POS product CSV template here:
How do I Create and Import a Product List for Retail POS using a CSV?