Fiscal subject related
The Slovakian Ministry of Finance, in collaboration with Datacentrum and its suppliers, will be the first entity to begin the mandatory e-invoice submission process. This initial phase is now expected to start in Q3 2023. The government aims to gradually include other institutions and organizations in subsequent stages. According to the updated timeline, Q4 2023 will witness the inclusion of budget organizations under the Ministry of Finance, including the Financial Administration of the Slovak Republic. These entities will then be required to submit e-invoices through the designated IS EFA platform.
The final stage of implementation, scheduled for Q1 2024, will involve other government and public administration entities. These organizations will be expected to adapt to the new e-invoice submission requirements to enhance efficiency, transparency, and accuracy in their financial transactions with the government. However, the engagement of entrepreneurs in transactions with government and public administration institutions is yet to be determined. The government will announce the specific timeline for entrepreneurs to comply with the mandatory e-invoice submission once it is finalized.
Once implemented, the mandatory submission of e-invoices will have significant implications for businesses, government entities, and the overall economy. The use of electronic invoices streamlines processes, reduces administrative burdens, and promotes greater transparency and accountability in financial transactions.
Other news from Slovakia
New document was uploaded: 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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Already subscriber? LoginNew document was uploaded: Act of the National Council of the Slovak Republic (SK)
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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Already subscriber? LoginImportant notice: changes to cash register rules from 1 January 2026 in Slovakia
Slovakia
Author: Nikolina Basić
From 1 January 2026, Slovakia will fully transition to eKasa-only cash register reporting, phasing out legacy fiscal devices, formally allowing cloud-based cash registers, expanding the scope of sales subject to recording, extending online response times, preserving controlled offline reporting, and mandating QR codes on receipts for public verification. In general, changes include: Electronic... Read more
Retailers in Slovakia must inform customers of eKasa rights from January 2026
Slovakia
Author: Nikolina Basić
From 1 January 2026, Slovakia will require all retailers accepting cash or digital payments to prominently display a notice at the point of sale informing customers of their legal right to receive a receipt, under Act No. 384/2025 Coll. on Sales Records. The measure applies to all businesses using the eKasa system, includes detailed placement and format rules issued by the Tax Administration, and... Read more
Slovak Parliament passes new law: changes to cash register obligations coming in 2026
Slovakia
Author: Nikolina Basić
Slovakia has adopted a new Law on Sales Records that will take effect on 1 January 2026, abolishing most exemptions and requiring nearly all sellers—including craftsmen, landlords, and service providers—to record sales in real time via the eKasa system, regardless of business type or place of establishment. The reform also introduces mandatory visible notices, cashless payment acceptance for sale... Read more
New document was uploaded: E-invoicing system in Slovakia
Slovakia
Author: Nikolina Basić
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 more
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Already subscriber? LoginNew document was uploaded: S4F backoffice installer
S4F backoffice installer is intended for users who are installing the software for the first time. Please make sure to obtain latest version of installer and to apply all subsequent patches that are released subsequently. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. This version of the Backoffice installer supports the following countries: Austria, Bulgaria, Croatia, France, Italy, Poland, Portugal, Romania, Slovakia and Slovenia. Read more