Under Slovak law, entrepreneurs using e-kasa must notify the Financial Directorate before issuing their first VAT receipt if they become VAT payers due to exceeding turnover thresholds or voluntary registration. This ensures correct VAT details on receipts and applies primarily when transitioning from non-VAT to VAT payer status.
Notification duty for e-Kasa users becoming VAT payers
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Slovakia
Author: Nikolina Basić
Category:
Fiscal subject related
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1699
Content accuracy validation date:
13.11.2025
Content accuracy validation time:
08:31h
Under Slovak legislation, entrepreneurs who use the e-kasa client system (online or virtual cash registers) and subsequently become VAT payers are required to notify the Financial Directorate of the Slovak Republic before issuing their first receipt as a VAT payer. This obligation applies when VAT payer status arises due to exceeding the statutory turnover thresholds or becoming a VAT payer under §4 or §5 of the VAT Act, or in other words, this obligation is mainly for businesses that transition from non-VAT to VAT payer status.
Therefore, this obligation applies on taxpayer only if they newly become VAT payers.
The obligation applies when:
- a business crosses the VAT turnover threshold (€50,000 → €62,500 rules), or
- a business registers for VAT voluntarily.
Businesses that are already VAT payers and already issue VAT receipts through e-kasa are not affected by this change.
To complete this notification, the entrepreneur must log into the e-kasa zone, mark the business as a “VAT Payer” using the designated checkbox, and then download and upload updated identification data (IÚ) to the cash register. This step ensures that receipts correctly display VAT details, including VAT ID, taxable base, VAT rate, and VAT amount, in accordance with §8 of the Act on ERP.
This notification does not apply in cases where the entrepreneur becomes a VAT payer through voluntary registration before exceeding the turnover thresholds of €50,000 or €62,500, or when VAT payer status takes effect on 1 January of the year following the year in which turnover was exceeded. However, in those situations the entrepreneur must still update the identification data (IÚ) in the e-kasa system to ensure proper VAT reporting on receipts.
Although optional in the exemption cases, the Financial Directorate recommends submitting the notification prior to issuing VAT receipts, as doing so helps prevent incorrect receipt formatting and ensures consistent VAT reporting in the e-kasa system.
Full guide with examples can be found on the Tax authority portal:
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