FISCAL SOLUTIONS...

Key documents

General

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The General section provides a high-level overview of fiscalization and retail compliance requirements in each country. It may include country information, type of fiscalization model, main obligations and practical compliance context. This section helps users quickly understand how the country’s fiscal system works.

Legal

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The Legal section covers the rules and official information needed to understand fiscalization and related compliance obligations in each country. It includes official laws, draft regulations, tax authority guidance, public consultations, legal interpretations, and updates on upcoming regulatory changes. This section helps users identify the legal basis of each requirement and follow the regulatory context behind fiscal, e-invoicing, e-reporting and retail compliance obligations.

Technical

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The Technical section provides practical information on how fiscal, e-invoicing, e-reporting and other compliance requirements apply to POS, ERP, middleware and other business systems. This section may include details on technical integrations, data formats, communication with tax authorities, fiscal devices, electronic documents, archiving, offline mode, certification and mandatory system functionalities. Its purpose is to give users clear and implementation-oriented guidance for operation in a specific country.

Last news published on: 13.10.2026 | News: 215

Last document published on: 30.09.2026 | Documents: 35

Highlight

The fiscalization system in Slovakia is a specific mix of the fiscalization requirements in relation to hardware devices and software solutions. It is obligatory to use certificated fiscal devices, as well as to establish an obligatory online connection of all cash registers to the eKasa system. The country adopted the euro (€) on 1 January 2009.

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Slovakia

The core feature of the fiscalization process is the real-time transmission of transaction data to the Tax Authority and the authorization of each individual transaction.

Type of fiscalization: Hardware/Software

Slovakia introduced mandatory fiscalization gradually from 2019, requiring all retailers to use electronic cash registers connected online to the Financial Administration, with every transaction reported and authorized in real time via the e-Kasa system. The framework defines who is subject to fiscalization, the types of permitted cash registers (electronic, POS with fiscal printer, online and virtual cash registers), and establishes e-Kasa as the central system that assigns unique receipt identifiers and manages real-time responses, including offline and timeout rules. It also sets strict technical and certification requirements for cash registers and POS solutions, including certification by authorities, protected data storage, internet connectivity, and defined procedures for exemptions and delayed data transmission 

Latest news for Slovakia

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Slovakia’s Financial Administration identified more than €24.6 million in tax irregularities during August 2026. Inspections also found 480 eKasa violations, while undeclared sales, unjustified VAT exemptions and unreported income remained key enforcement areas.

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Slovakia is moving into the practical preparation phase for eFaktúra from 1 January 2027. Businesses are being urged to check accounting-system readiness, select a certified digital postman and test sending, receiving and archiving before the mandatory stage begins.

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Slovakia’s eFaktúra mandate starts on 1 January 2027 for prescribed domestic B2B and B2G transactions. Businesses must prepare structured E-Invoices, certified digital postmen and system integrations, while proposed reporting and penalty relief remains pending.

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The purpose of this document is to explain the fiscalization of self-service devices, otherwise known as Vending machines in Slovakia.  

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The purpose of this document is to provide the most important information regarding the procedure of ficalizing fiscal devices in Slovakia.

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Slovakia has reminded taxpayers that September 30, 2026 is the final deadline for deferred 2025 income tax returns involving foreign-source income and for 2025 EU VAT refund applications. The notice confirms existing obligations rather than introducing new tax rules.

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Most important documents for Slovakia

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The purpose of this document is to provide the most important information regarding the procedure of ficalizing fiscal devices in Slovakia.

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This document outlines the legislative framework and implementation timeline for the introduction of mandatory electronic invoicing in the Slovak Republic. The measures arise from amendments to the VAT Act and implementing regulations issued by the Ministry of Finance and the Financial Directorate of the Slovak Republic (“Financial Directorate”).

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This document represents a comparison between two types of cash register system solutions that retailers in Slovakia can use. It explains the obligatory usage of the cash registers, the structure of the communication with the Tax Authority, etc.

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This highly important document defines the certification proceedings, the responsibility of the manufacturers, the deadlines, etc.
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The Slovakian Value Added Tax (VAT) Law is a document that outlines the legal framework for the imposition and collection of VAT in Slovakia. The VAT law is an essential document for businesses operating in Slovakia, as it provides a clear understanding of their obligations and rights under the tax system. Failure to comply with the provisions of the law may result in penalties, fines, or even criminal prosecution.
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This document is Slovak Act No. 384/2025 Coll. on Sales Records, effective from 1 January 2026, which establishes the legal framework for recording sales through the eKasa system in Slovakia. It defines the obligations of sellers when accepting payments, regulates the use of online, software-based, and virtual cash registers, and sets detailed technical and certification requirements for cash register software and protected data storage.
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