Slovakia’s Financial Administration launched the “Hot Summer 4” campaign to promote proper sales registration in the eKasa system, focusing on education and preventive checks in seasonal and high-risk sectors. With the motto “Better education than a fine,” the initiative encourages both business compliance and public involvement to reduce VAT losses and support fair market practices.
Slovakia Launches "Hot Summer 4" Tax inspection campaign
Public
Slovakia
Author: Nikolina Basić
Category:
Fiscal subject related
Views:
1129
Content accuracy validation date:
14.07.2025
Content accuracy validation time:
10:09h
The Slovak Financial Administration announced the latest inspection initiative, “Hot Summer 4”, as part of its ongoing Action Plan to Combat Tax Evasion. This is all in goals for implementing a preventive action in the area of sales registration in the eKasa system under the name "Hot Summer 4".
This year’s campaign focuses on preventive controls and education rather than punishment, with the slogan “Better education than a fine.” The campaign targets seasonal and high-risk businesses, including buffets and bars, restaurants and food stalls, and venues at fairs, festivals, pools, and cultural events. Last Year’s Results The 2024 “Hot Summer 3” campaign conducted 1,950 inspections, revealing a 41% violation rate, mostly for not issuing receipts—a major contributor to VAT losses.
At the same time, authorities call on the public to participate in creating a fair market. It is enough to always ask for a cash receipt when making a purchase—its failure to issue may indicate underselling and evasion of tax obligations. And if the receipt is not issued or is incomplete or false, it is possible to simply report it to pokladnica@financnasprava.sk.
The Financial Administration vows to continue reinforcing tax regulations and monitoring eKasa system usage to ensure transparency and protect the national budget.
Other news from Slovakia
Slovakia postpones cashless payment obligation
Public
Slovakia
Author: Nikolina Basić
Slovakia
Author: Nikolina Basić
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
Slovakia: sellers offered multiple QR payment options.
Public
Slovakia
Author: Nikolina Basić
Slovakia
Author: Nikolina Basić
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 publishes accreditation rules for E-Invoicing service providers
Public
Slovakia
Author: Nikolina Basić
Slovakia
Author: Nikolina Basić
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
Slovakian financial administration launches QR payment pilot
Public
Slovakia
Author: Nikolina Basić
Slovakia
Author: Nikolina Basić
Slovakia has launched an open pilot for QR payments, allowing businesses to test cashless payment options ahead of new rules effective 1 March 2026, which give customers the right to request a cashless payment for purchases over €1 while keeping cash as an option. The pilot, available to all businesses using online cash registers, supports multiple cashless methods and relies on bank instant payme... Read more
New document was uploaded: E-commerce Slovakia - Legal requirements
Slovakia
Author: Nikolina Basić
This document explains Slovakia’s fiscal and e-commerce framework, focusing on mandatory fiscalization via the eKasa system, real-time reporting of cash and cash-equivalent transactions, and the conditions under which e-commerce activities are exempt from using cash registers. It also outlines the legal basis and general requirements for distance selling, consumer information duties, and payment scenarios (online payment, bank transfer, and cash on delivery) and clearly distinguishes when fiscal receipts are required versus when non-fiscal proof of sale is sufficient. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
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
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New 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
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login