- The cash limit is the maximum amount of money a business can hold in cash without depositing it in the bank.
- For transactions up to 2,000,000 lek, the limit is 150,000 lek; for transactions from 2,000,000 to 10,000,000 lek, it is 500,000 lek.
- For a turnover of over 10,000,000 lekë, the limit is 500,000 lekë or 51% of turnover, whichever is higher.
- The cash payment limit is another matter. As of January 30, 2026, it is 100,000 lekë between two businesses and 500,000 lekë with an individual.
- The cross-border fee is 0.101% of the transaction value.
The cash register limit and the cash payment limit are two different rules that are constantly confused. The first specifies how much money you can keep in the cash register. The second specifies how much you can pay or receive in cash in a single transaction.
Both are in effect at the same time, and each carries its own fine.
Read also: Cash payments and fines 10%
Cash register limit per shift
| Annual turnover | Cash limits |
|---|---|
| Up to 2,000,000 lek | 150,000 lek |
| 2,000,000 to 10,000,000 lek | 500,000 lek |
| Over 10,000,000 lek | 500,000 lek or 51% of annual turnover, whichever is higher. |
Any excess over the limit is deposited into the business's bank account. When the business has multiple units, the limit is divided among the units and not held in full at each.
Cash payment limit
| Case | Limit in effect |
|---|---|
| Between two businesses | 100,000 lek, from January 30, 2026 |
| Business with individuals | 500,000 lek, from January 30, 2026 |
| Fine for crossing the border | 10% of the transaction value |
| POS terminal | Mandatory for everyone until December 31, 2026. |
This is the part that has recently changed. The previous 150,000 lek limit no longer applies to payments between businesses.
How is it checked in practice?
During an inspection, the cash register is counted and compared with the book records. Any variance above the limit is treated as a violation and also raises questions about undeclared transactions.
Therefore, the practical rule is simple. Receipts are deposited regularly, not once a month, and payments over the limit are transferred from the bank account. Other account obligations are on our website. Declaration in e-Filing.
Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.
Send me free notificationsFrequently asked questions
Is the vault limit the same as the cash payment limit?
No. The first limits the account balance; the second limits the value of a cash transaction.
How much is the fine if I pay with cash over the limit?
10% of the transaction value, in accordance with Articles 120 and 121 of Law No. 9920/2008.
Is the vault limit divided by units?
Yes. When a business has multiple units, the limit is split among them and not retained in full in any one.
Most problems with the cash register don't come from a lack of order, but from delayed deposits. A regular weekly deposit solves the whole issue.
Previous page text
The cash register limits shown below—150,000 lekë, 500,000 lekë, and 51 TP3T of turnover—remain in effect. What has changed is another rule: the limits for cash payments. As of January 30, 2026, the maximum is 100,000 lekë between two businesses and 500,000 lekë between a business and an individual, and POS terminals become mandatory by December 31, 2026.
The obligation to deposit the money (banknotes and coins) into the bank account.
1. The taxpayer who issues an invoice is required to deposit the funds (bills and coins) collected during the day for the supply of goods or services, which exceed the maximum cash limit, into his own bank account or into his account opened with other non-bank financial institutions that may accept deposits in accordance with the relevant law, the cash (banknotes and coins) collected during the day for the supply of goods or services that exceeds the maximum cash-in-hand limit, in accordance with Article 59(2) of the Law No. 9920, dated May 19, 2022, on tax procedures, On the next business day, after the day the vault's maximum was exceeded.
- The taxpayer who issues an invoice, whose business bank accounts have been blocked for failure to pay obligations, may not pay in cash or keep cash in the till, but must deposit those funds into the business's regular bank account immediately or on the next business day.
Cash limits
- The taxpayer who issues an invoice, except in cases specified in point 2 of Article 59/1 of the No. 9920, dated May 19, 2022, on tax procedures, may keep cash (bills and coins) in its cash register at the beginning of each business day up to the maximum cash limit. The cash amount is the initial sum of money (banknotes and coins) that the taxpayer may have in his cash register at the start of the workday or at the beginning of each operator's shift. The taxpayer issuing the invoice independently determines the maximum cash amount by issuing an internal act, in accordance with needs and security requirements, but it cannot exceed the maximum set out in paragraph 2 of this article.
- The criterion for determining the maximum amount of cash a taxpayer may hold in their cash register is the taxpayer's annual turnover. The maximum allowed amount of cash in the register for taxpayers is scheduled as follows:
a. For taxpayers with annual turnover, during the previous tax year, of up to 2 million lek, the maximum allowed amount of cash in the cash register is up to 150,000 lek.;
b. for taxpayers with annual turnover in the previous tax year exceeding 2 million lek but not exceeding 10 million lek, the maximum allowed cash amount in the cash register is up to 500,000 lek.;
The threshold for turnover over 10 million lek
c. For taxpayers with annual turnover in the previous tax year exceeding 10 million lekë, the maximum allowed cash amount in the cash register is up to 500,000 lekë or 51% of the previous year's annual turnover, whichever is higher.
In cases where a taxpayer commences operations during the calendar year, the maximum allowable cash limit in the cash register is determined in accordance with paragraphs (a), (b), and (c) of this point, based on the amount of turnover projected through the end of the year.
Breaking down the limit by units
- The maximum cash limit is set for the taxpayer issuing the invoice overall, and within that limit the taxpayer issuing the invoice may determine the maximum amount of cash in the cash register for each organizational unit or business location.
- The maximum cash amount in the cash register, as provided in paragraph 2 of this article, does not apply to banks and other non-bank financial institutions.
- The taxpayer issuing an invoice who carries out currency exchange transactions, notwithstanding the provisions of paragraphs 2 and 3 of this article, may set the maximum cash limit at 5,000,000 lekë or 5% of the previous year's annual turnover, whichever is higher.
- The taxpayer issuing an invoice is required, at the beginning of each business day and before issuing the first invoice, to submit information via an electronic link (internet) established with the central tax administration, which is used to implement the fiscalization procedure, to submit information on the initial cash balance in the register for each electronic invoicing device.
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Source: Official Gazette
