As of January 1, 2026, an amendment to Act No. 289/2008 Coll. on the Use of Electronic Cash Registers (ERP) comes into effect, significantly changing the rules for recording sales. If you run a business, now is the time to prepare for these new obligations.

What applied until the end of 2025?

Until now, the obligation to record sales through eKasa applied only to selected services listed in Annex No. 1 of the Act, namely:

Services that had to record sales via ERP in 2025:

1. Repair and maintenance of passenger motor vehicles
2. Other passenger land transport (e.g., cable cars, ski lifts outside urban systems)
3. Ancillary activities in land transport (operation of parking facilities)
4. Canteens
5. Other institutional catering
6. Meal delivery
7. Other catering services
8. Hospitality services
9. Photographic activities
10. Rental and leasing of cars and light motor vehicles (excluding operational leasing)
11. Rental and leasing of recreational and sports equipment
12. Rental of videotapes and disks
13. Rental and leasing of other personal and household goods
14. Operation of sports facilities – swimming pools
15. Fitness centers
16. Activities of amusement parks and funfairs
17. Laundry and dry-cleaning of textiles and furs (including cleaning at the customer’s premises)
18. Hairdressing and beauty services
19. Services related to physical well-being
20. Other personal services (e.g., dog grooming)

What changes from January 2026?

From January 1, 2026, this obligation is extended to all service providers who accept payments in cash or other payment instruments substituting cash.

In short: if you accept cash for any service, you must record sales through eKasa.

New obligation from March 2026

From March 1, 2026, another change will apply:

Every entrepreneur must allow customers to pay cashless (by card, mobile, QR code) for any payment exceeding €1. This is a step toward modernizing payment options and increasing transparency.

How to prepare for eKasa?

If you have not used eKasa so far, you have two options:

1. Virtual Cash Register (VRP)

1. A free solution provided by the Financial Administration.
2. Works online – you only need a computer, tablet, or mobile device with internet access.
3. After registration, you gain access to the eKasa system and can start recording sales without purchasing a physical cash register.
4. To obtain a virtual cash register, you must apply via the Financial Administration portal. Contact your accountant for assistance.

2. Online Cash Register (ORP)

1. A traditional cash register connected to the internet, communicating directly with the Financial Administration.
2. Suitable for businesses with a higher number of transactions.
3. The entrepreneur must purchase the ORP from a certified supplier and insert identification and authentication data. These must be requested via the Financial Administration portal. Contact your accountant for assistance.

Why to start now?

1. Registering for VRP or purchasing and installing ORP takes time.
2. From January 1, 2026, you must be ready to record sales.
3. From March 2026, you must enable cashless payments.