The limit on cash payments is not a single figure; it's two figures that depend on the entity. For many businesses and individuals, it is important to understand the cash payment limit, since the limit between two businesses is 100,000 lek, while between a business and an individual it is 500,000 lek, and both will apply from January 30, 2026. Above these limits, payments can only be made through the bank.
This page compiles the limits by subject, the effective date, how much physical cash is allowed to be kept in the cash drawer based on turnover, the POS terminal deadlines, and the fines related to payments. It's the page you read before payment, not after the fine.
Read also: Electronic invoice and fiscalization certificate.
Two borders, two situations
| Payment | Cash limit | From |
|---|---|---|
| Between two businesses | 100,000 lek | January 30, 2026 |
| Between business and individual | 500,000 lek | January 30, 2026 |
The limit is measured on the transaction, not on partial payments. Splitting a payment into parts to stay under the limit doesn't solve the problem, because it's treated as the same transaction.
Invoice of 260,000 lek between two businesses, paid in full with physical cash. The limit is 100,000 lek, so the payment is over the limit. The fine is 10% of the transaction, i.e., 26,000 lek. The same invoice paid by bank transfer does not create any additional obligation.
Caution. The title of Article 120 of Law No. 9920/2008 still mentions 150,000 lekë, whereas its content refers to Article 59 of the same law, namely the 100,000 lekë limit. It is a known editorial discrepancy, and the applicable limit is 100,000 lekë.
The new deadlines take effect on January 30, 2026, not on January 1, 2026. The change stems from Law No. 79/2025, which amended Article 59 of Law No. 9920/2008 “On Tax Procedures.”.
The date carries practical weight, because payments made in January 2026 before the 30th are assessed under the prior rule. This is the only point in this section that a business aligning its year-end with 2026 needs, and it's precisely the one that often gets circulated incorrectly.
Read also: Changes to the year's fiscal package.
In addition to the payment limit, the law also sets how much cash you can keep in the cash register. The limit depends on the business's turnover and is not related to the transaction limit.
Cash limits
| Annual turnover | Cash limits |
|---|---|
| Up to 2,000,000 lek | Up to 150,000 lek |
| 2,000,000 to 10,000,000 lek | Up to 500,000 lek |
| Over 10,000,000 lek | 500,000 lek or 51% of turnover, whichever is higher. |
| Foreign exchange activity | 5,000,000 lekë or 51% of turnover, whichever is higher. |
Business with annual revenue of 30,000,000 lek. Five percent of the revenue, 1,500,000 lek, is higher than 500,000 lek, so the cash limit for this business is 1,500,000 lek. For a business with a turnover of 8,000,000 lekë, 5.1% yields 400,000 lekë, so the limit remains 500,000 lekë.
A business bank account is mandatory and must be opened within 20 days of registration. Failure to do so incurs a fine, and on repeat offense the fine is doubled.
Read also: The business bank account and what the bank requires.
The law has established the obligation to accept card payments via POS terminals, with two deadlines depending on the category.
| Category | Deadline |
|---|---|
| Accommodation facilities, transportation, public institutions | May 30, 2026, expired |
| All other taxpayers | December 31, 2026 |
There are three exemptions: areas with no internet coverage; entities exempt from the invoicing requirement; and the sole proprietor who works alone, is not registered for VAT, and operates from a single location.
The December 31, 2026 deadline is approaching, so for businesses that don't yet have a terminal, signing a contract with a bank or payment institution is a step that should be taken now, not in December when banks are crowded.
Read also: Cash payment limits and POS obligation.
Fines and payments
| Violation | Fine |
|---|---|
| Cash payment over the counter | 10% of the transaction value |
| Not having a business bank account | 25,000 / 50,000 / 37,000 lek according to the case, doubled on recurrence |
| Goods without accompanying documents | 25,000 / 50,000 / 750,000 / 50,000 lek, as the case may be |
| Fine limit for a single obligation | It does not exceed 100% of the obligation value. |
Payment of 1,200,000 lekë between two businesses, made in physical cash. The 10% fine amounts to 120,000 lekë—equivalent to the cost of several months of accounting—for an operation that, with a bank transfer, would have incurred only a small commission.
Caution. The fine for not installing the POS terminal within the deadline and its exact amount have not been verified at the article level. UNVERIFIED; must be confirmed before publication. The obligation and deadlines of Article 59/3 have been verified.
Read also: Tax audit, fines, and your rights.
✔ Payments over 100,000 lek between businesses are made exclusively through the bank.
✔ Payments over 500,000 lek between businesses and individuals are made exclusively through the bank.
✔ A large payment isn't split into parts to stay under the limit.
✔ The cash register is kept within the limit per shift, with a check at the end of each month.
✔ The business bank account is opened within 20 days of registration.
✔ The POS terminal must be installed by December 31, 2026, or an exemption must be documented.
Payments over 100,000 lek between two businesses are made in cash for speed, and the 10% fine turns that speed into a cost.
A large payment is split into several cash payments to stay under the limit, a practice the administration recognizes and treats as a single transaction.
The 500,000 lek threshold for payments to individuals also applies to businesses, while the threshold between businesses is 100,000 lek.
The effective date is read as January 1, 2026, while the new limits are effective as of January 30, 2026.
The cash limit gets mixed up with the transaction limit, and the business keeps in the cash register amounts that exceed both.
The POS terminal is being left until the end of the year, when the banks are swamped and the deadline won't wait.
The business bank account is opened late, even though the deadline is 20 days from registration.
Up to 100,000 lek between two businesses and up to 500,000 lek between a business and an individual, as of January 30, 2026. Above these limits, payments must be made through a bank.
From January 30, 2026, not from January 1, 2026. The change comes from Law No. 79/2025, which amended Article 59 of Law No. 9920/2008.
Ten percent of the transaction value. For a payment of 260,000 lek between two businesses, the fine is 26,000 lek, and for a payment of 1,200,000 lek it is 120,000 lek.
It doesn't resolve it. The threshold is measured per transaction, so separate payments for the same supply are treated as a single transaction.
Up to 150,000 lek for a turnover below 2,000,000 lek; up to 500,000 lek for a turnover between 2,000,000 and 10,000,000 lek; and for turnovers above 10,000,000 lek, 500,000 lek or 51% of turnover, whichever is higher.
Yes, by December 31, 2026, except in three cases: areas without internet coverage, entities exempt from billing, and the sole proprietor working alone, without VAT, at a single location.
You are exempt if you meet all three conditions simultaneously: you work alone, you are not registered for VAT, and you operate from a single location. The absence of any one condition reinstates the obligation.
Within 20 days of registration. It is mandatory, and the fine is doubled on repeat violation.
Read also: Electronic invoice and fiscalization certificate.
Read also: How the self-employed and liberal professions are taxed.
Law No. 9920, dated 19.05.2008 “On Tax Procedures,” as amended by Law No. 79/2025, Article 59 on limits for cash payments and the business bank account, Article 59(2) on the cash register limit, Article 59(3) on the POS terminal.
Law No. 9920/2008, Article 120 on the 10% transaction fine and the bank account fine, Article 121 on goods without accompanying documents, Article 111, paragraph 5 on the 100% fine limit.
Law No. 87/2019 “On the invoice and the monitoring system of turnover,” as amended by Law No. 83/2025, for entities exempt from the invoice requirement, which are also exempt from the POS.
Known editorial discrepancy: the title of Article 120 mentions 150,000 lek, while the content refers to Article 59, i.e., the 100,000 lek limit.
Tax procedures, the General Directorate of Taxes, and the consolidated text of Law No. 9920/2008 in the Official Gazette of the Republic of Albania.