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
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Slovakia
Author: Nikolina Basić
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Fiscal subject related
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5060
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 The legislation modernises the current system, replacing the outdated 2008 Act.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.
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