On 6 October 2026, the Director of the National Tax Information (KIS) issued an interpretation stating that a retailer informing customers that only electronic receipts (e-paragony) are issued, and making the visual e-receipt available only after scanning a QR code with a smartphone, does not comply with legal requirements for documenting sales. The tax authority emphasized that customers must have a genuine choice between paper and electronic receipts, and the e-receipt must be accessible without technological barriers. This ruling protects consumer rights and sets clear standards for businesses implementing the mandatory e-receipt system.
Key Takeaways
- Customer Choice Mandatory: Retailers cannot impose e-receipts as the sole option; paper receipts must remain available.
- Accessibility Required: E-receipts must be directly accessible, not locked behind QR-code scans or apps.
- Compliance Deadline Looms: Businesses must adjust POS systems to meet these requirements before full e-receipt rollout.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement