The Slovak Financial Administration has relaunched its inspection campaign “Return 2” to crack down on businesses that repeatedly fail to record sales, with a focus on repeat offenders, first-time inspections, and fraudulent cash register systems. The campaign brings higher fines of up to €30,000, temporary business closures, and potential licence revocations, aiming to protect fair competition and encourage consumers to report missing or false receipts.
Control action "Return 2" in Slovakia
Public
Slovakia
Author: Nikolina Basić
Category:
Fiscal subject related
Views:
357
Content accuracy validation date:
12.09.2025
Content accuracy validation time:
08:17h
The Financial Administration of Slovakia is launching a new, stricter inspection campaign called "Return 2", targeting businesses that have repeatedly failed to properly record sales. The new initiative will increase the number of inspections across Slovakia and focus on entrepreneurs who have previously been sanctioned but continue to violate tax laws. The administration's goal is to protect honest businesses and prevent unfair competition from those who disregard their tax obligations.
The "Return 2" campaign builds on the experiences of a similar inspection drive in 2024. During that campaign, the financial administration inspected 527 entrepreneurs and found violations in 141 cases, a rate of 26.8%. As a result, inspectors imposed fines totalling €97,330.
In addition to financial penalties, 45 businesses were temporarily shut down for 72 hours, and proposals were submitted to revoke the business licences of 26 companies. Based on these findings, the administration decided to relaunch the campaign with a renewed focus on deterrence.
This autumn, inspectors will not only target repeat offenders but also businesses that have never been inspected before, particularly those with unusually low sales for their industry. The administration will also pay close attention to fraudulent cash registers, which are designed to generate fake documents and bypass the e-kasa sales recording system.
In the event of violations, entrepreneurs now face significantly higher sanctions, including:
· Fines of up to €30,000 for repeated violations
· Temporary closure of the business, banning the sale of goods or services.
The Financial Administration is calling on the public to help in the effort to create a fair market by always asking for a receipt when making a purchase. The failure to issue a receipt may indicate a business is underreporting its sales. The public can report missing, incomplete, or false receipts to the administration.
Other news from Slovakia
Slovakia launches free QR payment system for businesses.
Public
Slovakia
Author: Nikolina Basić
Slovakia
Author: Nikolina Basić
Slovakia’s Financial Administration, in collaboration with the Slovak University of Technology, has launched a new state-operated QR payment system that enables instant, secure smartphone payments without traditional card terminals. Following pilot phases in late 2025 and early 2026, offering a cashless payment option—via card, private, or state QR system—will become mandatory for purchases over €... Read more
Slovakia confirmed mandatory E-Invoicing for businesses starting 2027 and other tax reforms.
Public
Slovakia
Author: Nikolina Basić
Slovakia
Author: Nikolina Basić
Slovakia has approved a draft bill requiring VAT-registered businesses to adopt mandatory e-invoicing and real-time reporting from 2027, with cross-border transactions included by 2030. The reforms also introduce updated VAT registration rules, mandatory cashless payment options, and investment support measures, aligning the country with the EU’s ViDA initiative. The Slovak Republic approved a dra... Read more
Slovakia Opens Public Consultation on Mandatory E-Invoicing Ahead of 2027 Rollout
Public
Slovakia
Author: Nikolina Basić
Slovakia
Author: Nikolina Basić
Slovakia has launched a public consultation on amendments to the VAT Act introducing mandatory structured e-invoicing and real-time reporting, with the first reforms starting January 1, 2026, and full domestic rollout by January 1, 2027. The system, based on the EU’s ViDA Directive and the Peppol model, will later extend to cross-border transactions in 2030, replacing VAT control statements and st... Read more
Slovakia introduces E-Invoicing and Tax Reporting overhaul ahead of the EU ViDA rollout.
Public
Slovakia
Author: Nikolina Basić
Slovakia
Author: Nikolina Basić
Slovakia has opened a public consultation on draft legislation to mandate structured e-invoicing and near real-time VAT reporting from January 2027, aligning with the EU’s ViDA initiative. The phased reform will adopt a 5-corner Peppol model and culminate in the full replacement of Control Statements and EC Sales Lists by mid-2030, supported by a unified tax engine to streamline compliance. ... Read more
Slovakia Launches "Hot Summer 4" Tax inspection campaign
Public
Slovakia
Author: Nikolina Basić
Slovakia
Author: Nikolina Basić
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. The Slovak Fi... Read more
Cashless Payment Revolution Coming in Slovakia
Slovakia
Author: Ema Stamenković
Slovakia is launching a new QR code-based instant payment system that allows customers to pay directly via mobile banking, reducing reliance on card terminals and cutting merchant costs. Developed through a state-university partnership, the system enhances transparency and supports tax compliance by instantly registering transactions at the point of sale. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login