New rules for cash payments

Cash payments are still a common part of doing business, but legislation regulates them more and more. New rules for cash payments aim to curb the shadow economy and increase transparency. If you accept or make cash payments, it is worth knowing the principles on which these rules are based, so that you avoid fines and unnecessary complications.

Why cash is regulated

Restrictions on cash payments exist to make money laundering and tax evasion more difficult. The law usually sets a maximum limit for a cash payment between parties. The specific amount of the limit, however, may differ depending on whether the payment is between entrepreneurs or between an entrepreneur and an individual, and it may also change – so always check the current threshold in the version of the regulation in force.

What the rules cover

New rules for cash payments usually regulate several areas that you should bear in mind.

• The maximum limit for a single cash payment
• The difference between payments between entrepreneurs and payments to individuals
• The ban on artificially splitting one payment into several smaller ones
• The obligation to keep proper records of cash transactions
• The link with recording sales through a cash register

The ban on splitting payments

An important principle is that the limit cannot be circumvented by splitting one payment into several smaller ones. If a single supply or a single contractual relationship is split into several cash payments only to get it below the limit, this is a breach of the rules. Payments spread over several days are assessed in the same way if together they form a single economic whole. That is why, for larger amounts, it is better to use a bank transfer straight away, which is more transparent, easier to trace and usually also safer for both parties.

Records and documents

With cash payments, honest record-keeping is important. There should be a document for every payment received and, in the case of retail sales, also an entry in the cash register. Keeping your cash records in order will not only make any inspection easier but will also give you a proper overview of the cash in the company and make it easier to reconcile the cash desk with the balances on your accounts.

The risks of non-compliance

Exceeding the limit or circumventing the rules can lead to fines, for both parties to the transaction. That is why it pays to have a clear internal rule on the amount up to which you accept and make cash payments, and to switch automatically to non-cash payments above that threshold. Inform the employees who accept payments about these rules and, ideally, give them a simple procedure for what to do when an amount is approaching the limit. This way you avoid a situation in which well-meant helpfulness towards a customer results in a breach of the regulations.

Final recommendations

The trend is clearly towards non-cash payments, which are transparent, easier to record and reduce the risk of mistakes when handling money. If you are not sure how the new rules for cash payments affect your business, consult an accountant. At Bilvao we will help you set up your cash desk administration, internal limits and document records so that you comply with the current wording of the law and do not have to worry about fines during an inspection.

Current figures (2026)

Transaction tax 2026

Figures valid for 2026; check the current wording.

Related articles: Changes in the subsistence minimum and their impact, Transaction tax: who it applies to and how to optimise it, Amendments concerning eKasa and the recording of sales.

Frequently asked questions

What is the maximum limit for a cash payment?

The law sets a maximum limit, which differs depending on whether the payment is between entrepreneurs or made to an individual. As the amount may change, check the current threshold in the version of the regulation in force before you make the payment.

Can I split a large payment into several smaller cash payments?

No. Artificially splitting a single payment in order to get below the limit is a breach of the rules and is punishable by a fine. For amounts above the limit, use a bank transfer, which is transparent and easier to trace.