Key documents
General
iThe 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
iThe 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
iThe 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.
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
Latest news for Slovakia
See moreSlovakia Intensifies Tax and eKasa Controls
Slovakia
Author: Mirko Bijeljanin
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. Slovakia’s Financial Administration has published the results of its August 2026 tax inspections, showing continued inte... Read more
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.
Slovakia
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13.10.2026.
08:36H
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Author: Mirko Bijeljanin
Slovakia eFaktúra 2027: Financial Administration Clarifies How Businesses Should Prepare and Choose a Digital Postman
Slovakia
Author: Mirko Bijeljanin
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. Slovakia’s Financial Administration is increasing its practical support for businesses preparing for eFaktúra fro... Read more
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.
Slovakia
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02.10.2026.
08:30H
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Author: Mirko Bijeljanin
Slovakia eFaktúra 2027: What Businesses Need to Prepare for Mandatory B2B and B2G E-Invoicing
Slovakia
Author: Mirko Bijeljanin
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. Slovakia is moving from preparation to implementation of its mandatory eFaktúra regime, which will apply from 1 Januar... Read more
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.
Slovakia
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01.10.2026.
08:27H
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Author: Mirko Bijeljanin
New document was uploaded: Vending machines in Slovakia
Slovakia
Author: Mirko Bijeljanin
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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Already subscriber? LoginThe purpose of this document is to explain the fiscalization of self-service devices, otherwise known as Vending machines in Slovakia.
Slovakia
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30.09.2026.
14:00H
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Author: Mirko Bijeljanin
New document was uploaded: Device fiscalization procedure in Slovakia
Slovakia
Author: Mirko Bijeljanin
The purpose of this document is to provide the most important information regarding the procedure of ficalizing fiscal devices in Slovakia.
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginThe purpose of this document is to provide the most important information regarding the procedure of ficalizing fiscal devices in Slovakia.
Slovakia
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30.09.2026.
13:57H
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Author: Mirko Bijeljanin
Slovakia: September 30 Deadline for Deferred Income Tax Returns and EU VAT Refund Claims
Slovakia
Author: Mirko Bijeljanin
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. The Slovak Financial Administration has reminded taxpayers that September 30, 2026 is the final deadline for two separate compliance... Read more
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.
Slovakia
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22.09.2026.
08:22H
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Author: Mirko Bijeljanin
Most important documents for Slovakia
See moreDevice fiscalization procedure in Slovakia
Slovakia
Author: Mirko Bijeljanin
The purpose of this document is to provide the most important information regarding the procedure of ficalizing fiscal devices in Slovakia.
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginThe purpose of this document is to provide the most important information regarding the procedure of ficalizing fiscal devices in Slovakia.
Slovakia
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30.09.2026.
13:57H
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Author: Mirko Bijeljanin
E-invoicing system in Slovakia
Slovakia
Author: Mirko Bijeljanin
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”).
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginThis 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”).
Slovakia
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18.09.2026.
08:30H
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Author: Mirko Bijeljanin
Slovakia - HW vs. HW+SW solutions
Slovakia
Author: Mirko Bijeljanin
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.
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginThis 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.
Slovakia
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21.09.2026.
12:14H
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Author: Mirko Bijeljanin
Certification of Protected Data Storage And of Cash Software of Client’s E-Cash Register
Slovakia
Author: Kristina Dosen
This highly important document defines the certification proceedings, the responsibility of the manufacturers, the deadlines, etc. Read more
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Slovakia
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07.06.2023.
10:02H
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Author: Kristina Dosen
Law No. 222/2004 coll. about the VAT
Slovakia
Author: ..........
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. Read more
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Slovakia
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19.01.2026.
15:28H
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Author: ..........
Act of the National Council of the Slovak Republic (EN)
Slovakia
Author: ...........
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. Read more
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Slovakia
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24.12.2025.
14:43H
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Author: ...........