A draft bill regarding electronic payments has been presented to the parliament on 12th December 2016. The term “electronic payments” states to payments via debit, credit or prepaid cards but also to other means of payment, e.g. digital wallets. All enterprises as well as freelancers will be progressively obliged to use a card and accepting device for their transactions with customers (B2C transactions). The threshold for electronic payments of B2C transactions will be dropped from EUR 1,500 to EUR 500 and note that cash payments will not be permitted for B2C transactions exceeding EUR 500. Only taxpayers (i.e. employees and pensioners) making electronic payments will be suitable for tax reduction. Therefore, such taxpayers will be obliged to spend part of their income through electronic payments in order to be granted the applicable tax reduction. Some incentives are granted to taxpayers doing their transactions electronically. If adopted, these provisions will be applicable from 1st January 2017.