Control of the sales on the Christmas markets in Slovakia

Slovakia's Financial Administration has launched a "Christmas Markets" control initiative to monitor sales registration and cash register use, prioritizing compliance over penalties. Inspectors will conduct checks in high-traffic areas, focusing on repeated violations, which may result in fines or temporary sales bans. Citizens are encouraged to request receipts and report irregularities, supporting efforts to ensure fair competition and proper tax collection.

The Financial Administration (FS) of Slovakia has initiated the "Christmas Markets" control action, focusing on the registration of sales and the use of cash registers. The primary goal is to ensure compliance with the law rather than to fine entrepreneurs. To support this, FS has started distributing an information leaflet.

This action continues from previous checks where FS members monitored sales registration at high-traffic sales points. Inspectors will now be more present in squares, parking lots in front of shopping centers, and shops selling Christmas trees and other holiday products.

Results from earlier events, such as Hot Summer 3 and Return, highlight the necessity of these controls. The Christmas inspection campaign will include repeated checks on entrepreneurs previously found not registering sales. Repeated violations will result in higher fines and a sales ban of up to 72 hours, which could significantly impact pre-Christmas income.

The primary aim is to encourage voluntary compliance with tax obligations. The financial administration is informing the public through various channels and has prepared an information leaflet detailing entrepreneurs' obligations. Inspectors will monitor sales points and intervene only when violations are identified to avoid burdening compliant entrepreneurs. The visible presence of Financial Administration-marked cars is also intended to have a preventive effect.

These controls are essential to protect honest entrepreneurs from dishonest practices. Citizen cooperation is crucial; they are encouraged to request receipts for their purchases. Failure to issue receipts allows some entrepreneurs to reduce their sales and tax liability, deceiving customers who pay VAT-inclusive prices. Entrepreneurs are responsible for transferring this tax to the state budget. Citizens can report incomplete or false treasury documents directly via the e-wallet application or by email to pokladnica@financnasprava.sk.