POS terminals mandatory for businesses, final deadline 31 December 2026

Businesses must equip themselves with POS terminals for electronic payments by 31 December. Through these devices they must give customers the possibility to pay by card as well, while the Tax Administration also sets out the categories exempted from this obligation.

Businesses have three months to equip themselves with terminals for electronic payments. The Tax Administration recalls that the deadline for taxpayers not included in the categories with earlier deadlines is 31 December 2026.

The obligation provides that businesses must have a POS at every point of sale when they carry out cash sales. The measure aims to increase the use of electronic payments and reduce the circulation of physical money.

But not all taxpayers are obliged to equip themselves with terminals. Exempted are businesses operating in areas without internet coverage, as well as those who, under the legislation, have no obligation to issue invoices.

Some self-employed persons are also exempt. These include those who are not subject to VAT, are liable for personal income tax from business, have only one business location and hold the status of “sole self-employed”.

According to the Tax Administration, the use of POS terminals aims to facilitate transactions, offer more convenience to customers and increase the transparency of payments.