Cash Registers in 2026: Which Documents Entrepreneurs Are Required to Generate and Store
Business entities conducting settlement operations in the fields of trade, public catering, and service provision using cash registers (RRO) are obliged to comply with the legislative requirements regarding the generation, accounting, and storage of the relevant documents.
Which documents must be generated daily
If settlement operations are conducted during the working day or shift, the business entity must ensure:
- generation of fiscal cash receipts in paper and/or electronic form;
- creation of control tapes in electronic form;
- compilation of Z-reports after the cashier's or seller's working shift ends.
What is the document retention period prescribed by law
The Tax Service notes that control tapes must be stored in the fiscal memory of the cash register throughout the entire period of its use as determined by the manufacturer. The minimum retention period cannot be less than seven years. The only exception to this rule applies to vending machines for goods or services.
Additionally, at the place of settlement operations, the business entity must have and store:
- the registration certificate for the cash register or its copy;
- a valid certificate of sealing of the cash register.
At the same time, in practice, the documents that must be stored directly at the place of settlement primarily include documents confirming the accounting of goods inventory in cases provided by law, as well as the original certificate of sealing of the cash register.
Regarding documents related to the registration and accounting of cash registers, the information about them is already available to the controlling authorities, so copies are sufficient for confirmation. In turn, the generated fiscal reporting documents are automatically stored in the fiscal memory block of the cash register and/or on the server of the controlling authority, ensuring their proper accounting and preservation.
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