• Which payments are covered by sales records?

Sales records often apply to both cash and non-cash payments, that is, payments made using all common payment methods.

In particular, these are payments:

Gift cards, tokens, vouchers, meal vouchers, a prepaid card issued by a shopping center, a card for using sports services (such as "multisport" cards), cashless transfers of funds (by payment card, payment made using a QR code, classic bank transfer, direct debit), virtual assets (such as tokens, cryptoassets), checks, bills of exchange, or traveler's checks, or in other comparable ways.

However, the law redefines "contact payments" because it has additional (narrowing) requirement that must be fulfilled for such a payment to be subject to registration.

Non-cash payments that do not meet the requirements of a contact payment, meaning they are not recorded in sales records; these are usually "contactless" purchases made "remotely," such as through a payment gateway or QR code on an online store.

With one exception, cash payments received outside of the taxpayer's business premises or personal contact will still be subject to sales records:

If an intermediary receives the cash payment from the customer (for example, when ordering goods on delivery) and then transfers it to the taxpayer's account, the cash payment is not considered a contact payment and the taxpayer is not required to record it.

The offsetting of a deposit or comparable security that was deposited by contact payment is also included in the recording, just like in the former system of recording sales (e.g., the use of a refundable deposit deposited in cash to compensate for damage to a borrowed item). Both this subsequent withdrawal and payments meant for a later withdrawal or settlement are recorded (if their form satisfies the standards for recorded sales).

• Are cash advances documented?

Indeed, cash advances are subject to sales registration if they are associated with income that satisfies the requirements of recorded sales and are not exempt from registration (cash payments are legally subordinated to so-called contact payments, even if they were not made in a contact manner). For instance, the business owner files a cash advance made at the hotel reception when booking a room. If the additional payment is made at the establishment or in person with the business owner, the taxpayer then records it as well.

Even if the additional cash payment was made outside of the taxpayer's establishment or without direct contact with him, it would still need to be registered.

The sales data given does not discriminate between the deposit and the additional payment.

• Will businesses need to produce a receipt that includes information about the sales that were recorded?

No, a receipt does not need to be issued or printed with the EET 2.0 system. There is no requirement to provide a receipt under the Sales Registration Act. However, under the Consumer Protection Act, an entrepreneur may be required to provide a tax document (if he is a VAT payer) or a document attesting to the acquisition of a good or the rendering of a service at the customer's request. This system is not altered by the Sales Registration Act.

• Where will the seller be able to see the sales that are submitted to the EET system?

Yes, after logging into their Tax Information Box Plus (DIS+) on the MY TAXES site, the taxpayer will see a summary of the sales received into the EET system. The tax administration will generate and make available data on individual sales reported in a given period via DIS+ upon request, and aggregated monthly data will be provided directly.

• What kind of cash register is required for an entrepreneur to keep track of sales?

Sales can be recorded using a variety of devices. The seller can utilize a computer, laptop, tablet, or smartphone with the right software in addition to traditional cash registers. For the smallest taxpayers, the Financial Administration will offer a free web application (responsive website) that allows them to record sales.

The taxpayer has the choice between a straightforward solution and a sophisticated system with additional features. He can select the gadget that best fits his business activity, sales frequency, and other factors (e.g., battery life, weather resistance, etc. for field work).

• Will certification be required for systems that transmit sales data?

No, neither the hardware nor the software that will guarantee the transmission of data reports on recorded sales from cash registers or other devices will be certified by the financial administration or any other governmental authority. In addition to potentially distorting the market environment, this would be an unreasonable bureaucracy for cash register system users. The maker and the entrepreneur themselves are accountable for their correct operation, and the regulations are comparable to those for accounting programs, which are also uncertified.

• How may a sale be corrected or canceled?

When a transaction that has previously been registered is canceled or corrected, the taxpayer follows the same procedures as when the sale was first registered, with the exception that it is registered as negative (a minus item is indicated). This process is specifically applicable to the return of products, the resolution of a complaint, an accidentally registered sale, or situations where a non-cash payment was registered but later did not occur, such as when the money was not credited to the recipient's account. Technically, the cancelation is unrelated to the data transmission that was initially transmitted.

• What occurs if there is a disruption in the internet connection?

In this situation, the business owner must make sure that, within 48 hours of the recorded sales being made, the data on the recorded sales is provided by data message to the tax administrator following the restoration of the internet connection. Cash registers are typically configured to automatically send sales that were not able to be sent during a connection failure after the connection has been restored.

• How may reaction time be set and what does it mean?

The response time is the time duration between the cash register device's attempt to submit data on recorded sales and the receipt of confirmation from the financial administration server to the taxpayer's cash register device.

The entrepreneur determines the response time limit by considering the nature of the activity and the quality of the Internet connection. It must, however, always be more than 2 seconds. If the response time limit is exceeded when registering a sale, the entrepreneur must give the tax administrator information about the registered sale via data message as soon as the reason (such as a connection failure) that caused the response time limit to be exceeded has vanished, but no later than.

The information is based on the draft Act on Sales Records as of 5 March 2026. The legislative process is not yet complete, so changes may occur.