New Regulations for Electronic Cash Registers to Take Effect from 2027

Starting from January 1, 2027, new regulations will apply to receipts from electronic cash registers (ECR). This information is derived from the draft government decision titled 'On Making Amendments to the Government Decision No. 1257-N of October 5, 2017' which has been introduced for public discussion on the unified platform for the publication of legal acts.

The modifications in the issuance of fiscal documents will also affect electronic cash register receipts. The changes are stipulated in Annex No. 1 of Government Decision No. 1257-N from October 5, 2017.

What Is Changing

Under the existing regulations, in certain cases, the number of the ECR receipt provided simultaneously with the tax invoice or accounting document must be indicated in the 'Additional Information' section of the relevant fiscal document. Specifically, if a tax invoice, accounting document, or VAT refund tax invoice is issued, and simultaneously an ECR receipt is provided, the number of the receipt issued for that transaction is indicated in the fiscal document.

The same condition applies when an ECR receipt is issued along with a tax invoice or accounting document, and if the transaction is later adjusted, the corresponding tax invoice or accounting document will also be adjusted.

Inclusion of Electronic ECR

The law HO-309-N adopted on July 3, 2026, stipulates that the existing regulations regarding cash registers will also apply to electronic cash registers. Accordingly, the government decision proposes to clarify in Decision No. 1257-N that the regulations concerning ECR receipts also include electronic receipts from electronic cash registers. Thus, in relevant fiscal documents, it will be necessary to consider the data of the electronic receipt from the electronic cash register.

When Will It Come into Effect?

The change will come into effect on January 1, 2027. The main objective of the change is to align the existing regulations with the new legal provisions concerning electronic cash registers and to clarify the connection between the documents and receipts issued under the same transaction.

This amendment does not eliminate the requirement of indicating the ECR receipt number in the fiscal document but instead clearly includes the electronic receipt from the electronic cash register within that regulation.