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 non-compliance may result in fines ranging from €1,500 to €20,000.
Retailers in Slovakia must inform customers of eKasa rights from January 2026
Public
Slovakia
Author: Nikolina Basić
Category:
Fiscal subject related
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112
Content accuracy validation date:
23.12.2025
Content accuracy validation time:
09:15h
A new consumer protection measure is set to change the look of checkout counters across Slovakia. Starting January 1, 2026 in Slovakia, all retailers accepting cash or digital payments must prominently display a notice informing customers of their legal right to a receipt.
The requirement, part of the new Act No. 384/2025 Coll. on Sales Records, aims to empower customers and ensure that every transaction is transparently recorded in the national eKasa system. This obligation applies to all natural and legal persons receiving payments for goods/services.
The purpose of the notice is to act as a reminder for both the seller and the buyer. It must clearly state that:
- The retailer is legally obligated to record the sale in a cash register.
- The retailer must immediately hand over a printed or electronic receipt to the buyer after the payment is made.
More precisely, the Tax administration introduces a Guidance on placing a notice at the point of sale, and Instructions for placing the notice state:
- We recommend using the notification template from the TA website.
- Visible location: The notice must be placed in a location that is clearly visible to all buyers, regardless of the type of business. The notice should be placed in such a way that every buyer could easily find out that the seller was using a cash register.
- Easy to read: The notice must be in A4 landscape format (recommended template from the website).
- For establishments with the possibility of payments via POS terminal (e.g., restaurants, cafes, etc.): In case the retailer uses POS terminals that are not placed in fixed locations (e.g., at the cash register on the counters), the notice may be placed near the place where payment is usually made or where the customer is served (e.g., on a table or in the cash register area).
- For mobile cash registers: The notice must be placed in a conspicuous and visible location where the customer is expected to interact with the retailer such as on a table, on the windscreen of the vehicle from which the sale is being made, or near the mobile cash register. The seller may present the notice to the customer for inspection.
- For establishments with a fixed cash register (e.g., retail chains, groceries, etc.). The notice should be placed near the checkout where it is clear and visible to shoppers making payments. Ideally, the notice should be placed at eye level or another location that is easily accessible and clearly legible to the shopper.
- For one-person operations or entrepreneurs who carry out activities on a small scale (e.g., craftsmen, tradesmen, etc.): In this case too, it is necessary to place the notice in a place that is clear, visible and most accessible to the customer and where interaction with him is expected (e.g., on a work desk, in a place where services are provided or goods are sold).
Official visuals are available on the Financial Administration (PFS) portal, on this link: https://www.financnasprava.sk/sk/podnikatelia/dane/ekasa
Fines can range from €1,500 up to €20,000 for serious violations.
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