| Effective date | Type of transaction |
| 1 September 2020 | Cash transactions by taxpayers subject to VAT and corporate income tax (CIT) with an annual turnover exceeding ALL 8 million |
| 1 January 2021 | Cash transactions by taxpayers subject to simplified CIT with an annual turnover not exceeding ALL 2 million; and Cashless transactions between taxpayers and public government bodies |
| 1 July 2021 | Cashless transactions between taxpayers |
Source:
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