New Act on Sales Recording and Mandatory Cashless Payments
As of January 1, 2026, the new Act No. 384/2025 Coll. on Sales Reporting has entered into force, replacing the previous Act No. 289/2008 Coll. on the Use of Electronic Cash Registers. Most existing exemptions have been abolished, and the obligation to record sales now applies to a wide range of additional sellers.
The Act on Sales Recording newly defines the person obliged to record sales through the eKasa cash register system. The term “entrepreneur” is replaced in this Act by the designation “seller,” which refers to a natural person or a legal entity authorized to conduct business or perform other self-employed activities and who receives payments for the sale of goods or the provision of services.