On 3 December 2025, the Act on Revenue Recording and on Amendments and Supplements to Certain Acts was adopted, which enters into force on 1 January 2026. It replaces the existing Act No. 289/2008 Coll. on the Use of Electronic Cash Registers and the regulation of the e-kasa client system.
In the article, you will find an overview of the changes, those affected, the new rules in Slovakia, the document's format, and key considerations to be aware of.
1) Subject of Regulation
The new regulation is based on four basic areas:
- obligations of the seller when accepting revenue for goods or a service,
- rules for using the eKasa cash register and sending data to the eKasa system,
- certification of the cash register program and the protected data storage,
- competencies of the financial administration (tax offices, customs offices, Financial Directorate of the SR, and Criminal Office of the Financial Administration) in the area of revenue recording.
2) Definitions: Seller and Revenue
Seller
A seller is considered to be a natural or legal person with an authorization for business or another self-employed activity (SZČ) who accepts revenue for goods or a service – regardless of permanent residence or registered seat.
Revenue
Revenue is a payment received at the point of sale:
- in cash,
- or by "cash substitutes" (typically various means of payment),
- including a non-cash payment by a means of payment allowing the scanning of a payment order,
- also an advance or surcharge.
3) Typology of Cash Registers Under the New Legislation
The new act introduces a broader categorization of cash register solutions. An eKasa cash register is understood as:
- Online Cash Register (ORP) – hardware + cash register program + protected data storage, communicating via an integration interface.
- Software Online Cash Register (SORP) – the cash register program and storage can also be in a remote environment (server), while communication takes place via an integration interface.
- Virtual Cash Register (VRP) – a service established by the Financial Directorate of the SR (mobile application or web client environment).
4) Obligation to Record Revenue: Basic Rule from 1 Jan 2026
Basic obligation: The seller must record the revenue in the eKasa system via the eKasa cash register without undue delay after receipt.
When exceeding the statutory response time limit (5 seconds) or in case of connection failure:
- the cash register issues an OFF-LINE document,
- data must be sent additionally to the eKasa system within a period of 96 hours (or within a period according to a deferral decision).
If an internet connection is not available at the point of sale, the entrepreneur may submit a request for permission to defer the sending of data. After approval, they may send the data no later than within 30 days from the date of receipt of the revenue.
5) Exceptions
One of the most significant changes is the cancellation of the existing annex to the act, which contained a list of services exempt from the obligation to use a cash register.
From 1 Jan 2026, the obligation to record revenue in the eKasa system arises when providing all services in Slovakia, if it is received in cash or via payment instruments replacing cash.
The exceptions that the law retains concern mainly specific categories of goods (e.g., stamped values, sales via vending machines, goods on cash on delivery) or objective operational limitations (high-mountain facilities without electricity and access roads, automated services, financial services).
Practical impact: service providers who have so far relied on the exception from the annex to the act will be newly obliged to use an eKasa cash register.
6) Essentials of the Cash Receipt
The document must contain data precisely defined by law, including:
- code of the eKasa cash register,
- identification of the seller (Tax ID - DIČ, VAT ID - IČ DPH),
- identifier of the document,
- date and time,
- itemized breakdown of the goods or service,
- rate and amount of tax,
- total amount,
- QR code and the authentication code of the seller,
- mandatory text "VERIFY THE RECEIPT VIA QR CODE".
7) Obligation to Enable Non-Cash Payment (from 1 March 2026)
From 1 March 2026, every seller incurs the obligation to enable the customer to realize a non-cash payment for every revenue exceeding 1 euro. This obligation applies upon fulfillment of the following conditions:
- the seller does not have a permitted deferral of sending data to the eKasa system,
- an internet connection is available at the point of sale,
- no technical obstacle has occurred that would objectively make the non-cash payment impossible (e.g., service outage of the payment operations provider, terminal malfunction).
The law does not establish a specific technical or technological method for realizing the non-cash payment. Therefore, the seller may choose any non-cash means of payment that is standardly used on the market, especially:
- payment terminals (POS),
- mobile terminals and applications,
- QR payments,
- other modern forms of digital payments.
8) Sanctions
- Violation of eKasa obligations: fine €1,500 – €20,000, for recurrence up to €40,000.
- Failure to enable non-cash payment: fine up to €1,500, for recurrence up to €15,000.
- Ban on activity: ban on sales for up to 72 hours.
- Cancellation of trade license: for repeated and serious violation.
If you are not sure whether the new obligations concern you, or you need help with setting up processes, contact us. We will be happy to recommend the correct procedure and help you with practical implementation.
The content of this article is for informational purposes only and in no way replaces professional legal, tax, or accounting advice. The company Dravecký & Partner bears no responsibility for any decisions made based on the information provided herein, nor for any potential damage that might arise from such actions. Before applying any information to your specific situation, we strongly recommend consulting with a qualified expert.
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