Major Tax Changes for Small Businesses: POS, Receipts, and New Rules from January 2026

• From January 1, 2026, many small businesses in metropolitan areas and districts with over 30,000 people must switch from simplified to standard taxation.
• Affected sectors include manufacturing, retail, food and beverage, real estate, motor vehicle sales and repair, accommodation, entertainment, and urban passenger transport.
• Businesses must use POS cash registers and issue proper receipts for all sales.
• Market stall sellers and mobile vendors without fixed locations are exempt.
• The changes aim to ensure all sales are recorded, reduce tax evasion, enforce POS use, and increase audit transparency; non-compliance may result in financial penalties.

Source: fiscal-requirements.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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