All businesses accepting cash and non-cash items from the public will have to use cash registers with a security module or virtual fiscalisation.
It will also be possible to use mobile apps for checkout. Each customer will be issued with a cash register receipt (paper or virtual) only after the data has been fed into the i.ECA subsystem.
What will change?
- Cash registers with a security module or virtual fiscalisation will become the main tool businesses will need to record any cash payments.
- A receipt will be obligatory for each customer – it can be paper or virtual, but it must be transmitted to the i.ECA subsystem.
From 1 May 2025, the exception allowing the issue of a financial accounting document instead of a cash register for cash payments will no longer apply.
What will stay the same?
- The cash register will be mandatory at the point of sale where the activity is actually carried out, i.e. when the customer arrives, buys, pays and takes the goods away.
- The KPO (cash receipt order) will only be used for advances, deposits or when the buyer pays for goods (debts) already purchased.
- A PPK (money receipt) is only valid when the goods are delivered to the buyer at a specified location or in the open air (off-site) trade.

