Ing. Viktória Horáčiková
Tax Advisor
In the context of combating illegal financial flows and further tightening of the rules, Act No. 394/2012 Coll. on the restriction of cash payments is being amended. These changes take effect on 1 January 2026 and mean a renewed tightening of the limits, so for most transactions we are returning to the stricter threshold known from the past. In fact, the limit that applied in the past, i.e. until 30 June 2023, is being reinstated. We remind you that a cash payment is understood to mean the transfer and receipt of banknotes or coins, whether in euro or another currency.
The aim of the Act is to prohibit the transfer and receipt of cash (banknotes or coins) for payments whose value exceeds the threshold laid down by law.
Key changes to cash payment limits as of 1 January 2026
- Business relationships (B2B, B2C): limit EUR 5,000
• The amendment again introduces a general ban on cash payments whose value exceeds EUR 5,000.
• This stricter limit applies to all transactions in which at least one entrepreneur participates (whether in B2B or B2C relationships). - Consumer relationships (C2C): limit EUR 15,000
• The limit of EUR 15,000 is maintained, but exclusively for transactions carried out between natural persons who are not entrepreneurs.
| Type of relationship (Cash payment) | New limit (from 1 Jan 2026) |
| B2B (Entrepreneur – Entrepreneur) | EUR 5,000 |
| B2C (Entrepreneur – Non-entrepreneur) | EUR 5,000 (general limit) |
| C2C (Non-entrepreneur – Non-entrepreneur) | EUR 15,000 |
What does this mean for you?
The ban on cash payments applies to any transfer and receipt of cash. In the case of split payments, the value of the payment is the sum of the individual amounts, if these payments arise from a single legal relationship.
If you are an entrepreneur (a natural person–entrepreneur or a legal person) and the value of the payment exceeds EUR 5,000, such payment in cash is not permitted. This also applies to other transactions, not only the ordinary sale of goods or services.
Practical examples of tightened limits (where EUR 5,000 is exceeded)
- Repayment of a loan in cash: If a legal person (entrepreneur) repays a loan to another person and the total amount of repayments arising from a single legal relationship exceeds EUR 5,000, it will no longer be possible to make the repayment in cash.
- Payment of dividends in cash: If a company (legal person/entrepreneur) pays dividends to a shareholder and their value exceeds EUR 5,000, this transaction must be carried out in a non-cash form.
Change to exemptions in times of crisis
The amendment also brings an important change to the provision on exemptions from the restriction of cash payments relating to crisis states. From the original list of states in which the ban on cash payments under Section 4 did not apply – that is, in a time of crisis situation, war, state of war, state of exception, state of emergency and extraordinary situation – the term “extraordinary situation” is being removed.
Impact of this deletion
Once the amendment takes effect on 1 January 2026, the mere declaration of an extraordinary situation will no longer constitute a statutory exemption from the ban on cash payments. This change is important because, in the past, an extraordinary situation could be the reason for not applying the ban under this Act. However, with effect from 2026, this exemption for an “extraordinary situation” will no longer be included in the Act and, therefore, even though the extraordinary situation in connection with the war in Ukraine is still ongoing, the limits restricting cash payments will apply.
If the ban on cash payments is breached by a legal person or a natural person–entrepreneur, you are committing an administrative offence. A fine of up to EUR 150,000 may be imposed for such an administrative offence.
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