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On 1 January 2026, a new Act on the Recording of Sales comes into force, significantly expanding the range of sellers obliged to use a cash register.
Most of the existing exemptions are abolished and the obligation to record sales will apply to many more sellers.
Sales (revenue) include:
- payment for the sale of goods / services
- payment received as an advance / balance payment
Exemptions from 1 January 2026
- Sale of postage stamps and vouchers
- Sale of goods through vending machines
- Sale of goods cash on delivery
- Sales at high-mountain huts, motorway vignettes
- Services provided by an individual with a severe disability (ZŤP)
- Services via vending machines
- Supply of electricity, gas, etc.
From the new year, therefore, any sale apart from the above exemptions must be recorded through a cash register.
This means that even small tradespeople, e.g. bricklayers, must issue a cash register receipt when paid for their services.
From 1 March 2026, businesses will be obliged to allow cashless payment if the purchase exceeds EUR 1. This obligation applies to those who are required to use the e-kasa system.
Postponement of mandatory cashless payments
What is key for business practice is that a postponement of the obligation to allow cashless payment (in practice mainly in retail and services) has been approved, moving it from the original date of 1 March to 1 May 2026.
Cashless payment means payment by card, QR code or online transfer.
In practice, it will no longer be possible to insist on cash payment as is common today. If a customer asks to pay cashless, the seller will have to allow it.