1.  Please give details of any existing national legislation in your country that is specifically relevant regarding the obligations and limitations for shop assistants dealing with cash payments?
  2. Are there any changes or developments expected in the near future?
  3. Is there a maximum amount of cash a customer may use to purchase items in a store in your country? If yes, what is the amount?
  4.  Are there any limitations in your country with regard to the acceptance of denominations of [euro] banknotes?
  5.  Are there any rules in your country on partial and/or related cash payments and is it clear what can or will be seen as a partial and/or related payment?
  6.  Is there a duty to report to an authority if a customer would like to pay in cash above the maximum amount and/or with a denomination of a banknote which is forbidden?
  7.  What are the competent authorities which oversee the enforcement of the relevant legislation?
  8.  If there is a duty to report, what is the competent authority to report to and what are the relevant responsibilities in that respect?
  9.  What sanctions do the authorities have at their disposal to make sure that companies comply with the rules?
  10.  Are there any other relevant developments or issues regarding this matter (e.g. privacy issues)?

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Czech Republic
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1. Please give details of any existing national legislation in your country that is specifically relevant regarding the obligations and limitations for shop assistants dealing with cash payments?

The relevant legislation in the Czech Republic are the following Acts:

  1. Act No. 253/2008 Coll., the Anti-Money Laundering Act, as amended;
  2. Act No. 254/2004 Coll., on limitations of payments in cash.

2. Are there any changes or developments expected in the near future?

Act No. 253/2008 Coll., the Anti-Money Laundering Act, as amended, is expected to be further amended in the near future (likely from 1 January 2021). In respect to companies obliged to follow the Czech AML Act when dealing with a cash transaction of EUR 10,000 or higher, the new Act will limit certain obligations of a company to the relevant transactions. Companies will not be obliged to follow certain general obligations, such as assessment of risks or the training of employees.

Companies dealing with works of art will now be obliged to follow the AML Act in the same way as companies dealing with cash transactions of EUR 10,000 or higher.

3. Is there a maximum amount of cash a customer may use to purchase items in a store in your country? If yes, what is the amount?

Yes, the maximum amount of cash a customer may pay is CZK 270,000 (approx. EUR 10,000) per one calendar day.

4. Are there any limitations in your country with regard to the acceptance of denominations of [euro] banknotes?

No, but the shop assistant may refuse to accept bank notes that are damaged, incomplete or appear forged.

No, there are currently no such rules in the Czech Republic. The maximum amount of cash payment is limited for the same payer and the recipient per one calendar day. 

6. Is there a duty to report to an authority if a customer would like to pay in cash above the maximum amount and/or with a denomination of a banknote which is forbidden?

No, unless the transaction is assessed as a suspicious transaction under the AML Act, in which case the AML reporting duty arises. In any event, the shop assistant must refuse to accept the payment of cash that is above the limit.

7. What are the competent authorities which oversee the enforcement of the relevant legislation?

The enforcement of the AML Act is carried out by a specific authority, the Financial Analytical Authority.

The relevant Tax Office and Custom Office enforces cash-payment limitations.

8. If there is a duty to report, what is the competent authority to report to and what are the relevant responsibilities in that respect?

There is no duty to report a cash transaction over the limit (unless it is a suspicious transaction under AML Act).

9. What sanctions do the authorities have at their disposal to make sure that companies comply with the rules?

A fine of up to CZK 5,000,000 (approx. EUR 186,000) can be imposed.

10. Are there any other relevant developments or issues regarding this matter (e.g. privacy issues)?

There are currently no such developments, apart from the anticipated changes in the AML Act as described below under point 2 above.