The government thus opted for the stricter of the two originally mulled solutions, and it brought forward the date of implementation.

The original action plan involved implementation on 1 January and a choice between real-time certification via internet link to the Tax Administration (FURS) or saving of data on special memory sticks.

Under the current plan, every receipt will have a unique ID assigned by the FURS as a means of preventing tax evasion.

The plan is the latest instalment in the increasingly strict supervision of cash-based businesses such as bars, hairdressers and the trades.

A system of virtual certified registers, a much simpler software solution that merely prevents the deletion of receipts, has been in place since mid-2013.

The government hopes to collect an additional EUR 50-100m in VAT, an assessment based on the EUR 100m increase in tax receipts following the introduction of virtual cash registers.

While big businesses have been supportive of the government efforts to crack down on tax evasion, representatives of small businesses raised concern about the cost.

The government says the proposed solution is cheap, as it does not require special software or hardware, only internet access, which the vast majority of businesses already have.

The draft bill on certification of receipts will be in public consultation until 20 March.