10 July 2025

Cash registers from July 1st – important changes

Two new regulations issued by the Minister of Finance regarding cash registers will take effect on July 1st, 2025. They replace the previous regulations from 2019 and 2020. While most regulations remain unchanged, several significant new provisions have been introduced that impact both the method of recording sales and the obligations of businesses.

New regulations regarding cash registers

The new regulations have been adapted, among other things, to reflect changes in the VAT Act, which allow the transmission of e-receipts – documents in electronic form, sent with the purchaser’s consent. Businesses can now choose between paper and electronic receipts using the so-called “receipt hub,” the National Tax Administration’s system that acts as an intermediary for the transmission of e-receipts.

The regulation also regulates:

• data transfer between online cash registers and the Central Cash Register Repository (CRK),
• requirements for special cash registers (e.g., vending machines),
• and emergency procedures in the event of a cash register failure or loss.

Cash Registers and E-Receipts

One of the most important changes is the introduction of the option to issue cash register receipts in electronic form (so-called e-receipts). This allows sellers, with the buyer’s consent and after prior agreement on the method of transmission, to send receipts in digital format instead of paper. The so-called “Receipt HUB” – an IT system of the National Revenue Administration – will be helpful in this regard, as it facilitates the transmission of e-receipts without the need to provide the customer’s data.

The new regulations also outline the technical and organizational principles for operating online cashiers. These cash registers can automatically or on-demand transmit data to the Central Cash Register Repository (CRK). Detailed rules have also been introduced for special cash registers, such as those installed in self-service machines, as well as procedures in the event of a malfunction or loss of the cash register.

Virtual Cash Registers and Their Requirements

The second of the new regulations pertains to software-based cash registers, also known as virtual cash registers. As with physical cash registers, they can be used to issue e-receipts. A requirement for valid certificates issued by the manufacturer (for 5–10 years) and an automated fiscalization process for devices has also been introduced. The new regulations also regulate what should be done when a cash register is no longer in use, for example, due to business closure.

New Obligations for Selected Businesses

From July 1, 2025, the obligation to record sales using cashiers will also apply to businesses that previously benefited from exemptions. This applies, among others, to sellers of non-combustible nicotine products, technical alcohol, and solid fuels for heating purposes. This ends the transitional period specified in the December 2024 regulation.

The Ministry of Finance indicates that the new regulations are intended to improve the efficiency of the tax system, reduce VAT irregularities, and reduce unfair competition. They are particularly beneficial for micro, small, and medium-sized businesses, for whom the simplification and digitization of sales processes mean greater convenience and transparency.