Changes to ppk and pik rules
From 1 May 2025, the rules on the use, issuance and accounting of cash receipts (CRRs) and cash payment slips (PIKs) are amended.
Key changes:
- Receipts, like other cash documents, must state:
- Total amount due before rounding;
- Rounding amount;
- the total amount due after rounding;
2. The person issuing the voucher must sign the voucher and state his/her name (or the first letter thereof) and surname.
3. Legal entities enter their company number and natural persons enter their individual or business certificate number.
4. There is no longer any requirement or option to enter the buyer/seller’s residence or code on receipts.
5. Removal of redundant requirements and deletion of the model forms for the PPC and PIC.
6. Clarified data processing requirements – personal data must be processed in accordance with the GDPR.
Tip: It is a good idea to set prices in such a way as to avoid rounding, which will make it easier to issue receipts and reduce the risk of mistakes.
