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
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Slovakia
Author: Nikolina Basić
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Fiscal subject related
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534
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.
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