IMPORTANT: This rule applies to all business entities that are subject to fiscalization.
The decision on cash desk maximum amount includes the determination of the total amount of the maximum cashier’s amount for a business entity and the determination of the amount of the maximum cashier’s amount for each individual cashier’s office in each business premises.
A business entity can set the maximum amount of the cash register to:
Micro entity: EUR 1,327.23
Small entity: EUR 6,636.14
Medium subject: EUR 10,617.82
If you are a micro-entity or a craftsman, the total amount of all cash register maximum amounts in all business premises you have must not exceed EUR 1,327.23.
Do I need a cash limit decision if I don’t do cash transactions?
Based on the Act on Fiscalization in Cash Transactions, all those subject to fiscalization are obliged to determine the amount of the cashier’s maximum by an internal act.
You can find more about the cashier’s maximum on the website of the Tax Administration.
The decision on the cash desk maximum can be made as a separate document or it can be included in an internal act.
