The Financial Administration of Slovakia reported that unrecorded sales remain the most common violation in eKasa inspections, with 382 breaches found in March 2026 and significant fines imposed. Despite a slight drop in total violations compared to 2025, enforcement remains strict, with continued inspections targeting high-risk sectors to combat the shadow economy and reduce tax evasion. The Fina... Read more

The purpose of this document is to present rules regarding payment methods used in Slovakia, with the focus on modern payment media from the fiscalization perspective. Read more

From May 1, 2026, Slovakia will require all sellers registered in the eKasa system to offer at least one cashless payment option for transactions above €1, aiming to enhance transparency and consumer convenience while still allowing cash payments. Non-compliance may result in fines between €500 and €15,000, while businesses—especially smaller ones—can use solutions like QR payments or the VRP2 ap... Read more

The Slovak Financial Administration published updated lists of e-invoicing service providers, distinguishing between those still in accreditation and those fully certified and authorised to operate within the national e-Faktúra system. This is important for businesses, as only certified providers can be used for compliance ahead of the mandatory domestic B2B e-invoicing obligation starting on 1 Ja... Read more

Slovakia has postponed the obligation for sellers to accept cashless payments for transactions over €1 from March 1 to May 1, 2026, subject to presidential approval. The delay gives small businesses additional time to implement payment solutions such as QR payments or card terminals and avoids overlap with spring tax deadlines. Sellers must still provide at least one cashless option once the rule... Read more

From 1 March 2026, sellers in Slovakia must enable at least one cashless payment option for purchases above €1, without being required to adopt a specific technology. Businesses may choose flexible solutions such as QR-code payments via eKasa registers, static IBAN QR codes, or mobile banking apps, while cash remains accepted and limited exceptions apply (e.g. outages or legal exemptions). From Ma... Read more

Slovakia has published accreditation rules for e-invoicing service providers, setting the conditions for operating Peppol Access Points as part of its decentralized “5-corner” e-invoicing system ahead of the national mandate. Mandatory e-invoicing will apply to domestic transactions from 1 January 2027 and to cross-border transactions from 1 July 2030, with voluntary testing for certified provider... Read more