Slovakia has adopted a new Law on Sales Records that will take effect on 1 January 2026, abolishing most exemptions and requiring nearly all sellers—including craftsmen, landlords, and service providers—to record sales in real time via the eKasa system, regardless of business type or place of establishment.
The reform also introduces mandatory visible notices, cashless payment acceptance for sales over €1 from March 2026, significantly higher penalties for non-compliance, and leaves only a narrow set of exemptions such as vending machines and certain public-interest activities.
Slovak Parliament passes new law: changes to cash register obligations coming in 2026
Public
Slovakia
Author: Nikolina Basić
Category:
Fiscal subject related
Views:
121
Content accuracy validation date:
23.12.2025
Content accuracy validation time:
09:00h
The Parliament of the Slovak Republic has officially approved a new Law on Sales Records, marking one of the biggest shifts in business compliance in recent years.
The Slovakian Tax administration also issued a notice to all new taxpayers that are obliged to use cash registers from January 2026.
The Financial Administration is now urging all entrepreneurs and self-employed individuals to prepare for the new rules, which are set to take effect on January 1, 2026. The legislation modernises the current system, replacing the outdated 2008 Act. Its primary goal is to increase transparency and ensure that all business activities are recorded in real time.
The biggest change is the end of exemptions. Previously, only certain services listed in the law had to use a cash register. Starting in the new year: All sellers (both individuals and companies) must record sales if they receive payment for goods or services.
Craftsmen, landlords, and service providers who were previously exempt must now use the eKasa system. The law applies to anyone authorized to do business in Slovakia, regardless of where their headquarters are located.
Sellers can choose from online cash registers, software solutions or virtual cash register systems.
Therefore, from January 1, 2026:
- Mandatory recording: almost all business sales must be registered in eKasa
- Visible Notices: every seller who accepts sales in cash or other legally prescribed non-cash forms of payment is obliged, from January 1, 2026, to publish a notice in a visible place at the point of sale about the obligation to record the received sales at the cash register and to hand over the cash receipt to the buyer immediately after printing it. his obligation applies to all sellers who accept sales in cash or other legally prescribed forms of non-cash payment, regardless of the nature of the point of sale or the method of payment.
March 1, 2026: cashless payments: sellers must allow customers to pay via card, QR code, or other digital methods for any sale over €1.
Stricter penalties for non-compliance: the government has significantly increased fines to discourage tax evasion. Businesses found violating the rules face:
o First-time fine: Between €1,500 and €20,000.
o Repeat violations: Between €3,000 and €40,000.
o Extreme cases: Serious or repeated offences can lead to the immediate cancellation of a business licence.
Exemptions: a small number of sellers remain exempt, including sales from vending machines, services provided by people with severe disabilities, goods sold in high-altitude mountain huts without electricity or road access, public transport tickets and daily newspapers.
Other news from Slovakia
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
Important notice: changes to cash register rules from 1 January 2026 in Slovakia
Public
Slovakia
Author: Nikolina Basić
Slovakia
Author: Nikolina Basić
From 1 January 2026, Slovakia will fully transition to eKasa-only cash register reporting, phasing out legacy fiscal devices, formally allowing cloud-based cash registers, expanding the scope of sales subject to recording, extending online response times, preserving controlled offline reporting, and mandating QR codes on receipts for public verification. In general, changes include: Electronic... Read more
Retailers in Slovakia must inform customers of eKasa rights from January 2026
Public
Slovakia
Author: Nikolina Basić
Slovakia
Author: Nikolina Basić
From 1 January 2026, Slovakia will require all retailers accepting cash or digital payments to prominently display a notice at the point of sale informing customers of their legal right to receive a receipt, under Act No. 384/2025 Coll. on Sales Records. The measure applies to all businesses using the eKasa system, includes detailed placement and format rules issued by the Tax Administration, and... Read more
New document was uploaded: E-invoicing system in Slovakia
Slovakia
Author: Nikolina Basić
This document outlines the legislative framework and implementation timeline for the introduction of mandatory electronic invoicing in the Slovak Republic. The measures arise from amendments to the VAT Act and implementing regulations issued by the Ministry of Finance and the Financial Directorate of the Slovak Republic (“Financial Directorate”). Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: S4F backoffice installer
Author: Dejan Šijačić
S4F backoffice installer is intended for users who are installing the software for the first time. Please make sure to obtain latest version of installer and to apply all subsequent patches that are released subsequently. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. This version of the Backoffice installer supports the following countries: Austria, Bulgaria, Croatia, France, Italy, Poland, Portugal, Romania, Slovakia and Slovenia. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login