Fiscal subject related
In general, changes include:
- Electronic cash registers and fiscal printers with fiscal memory will no longer be permitted.
- Retailers must use eKasa cash registers only (online, cloud-based/software, or virtual).
- Cloud-based (software) cash registers are officially allowed, reducing hardware and service requirements.
- The response time for online communication with the eKasa system is extended to 5 seconds.
- Offline sales remain possible but must be sent to the eKasa system later within statutory deadlines.
- The obligation to record sales applies to a wider range of sellers and services than before.
- Receipts must include a QR code enabling public verification of recorded sales.
Other news from Slovakia
Slovakia: sellers offered multiple QR payment options.
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Author: Nikolina Basić
From 1 March 2026, sellers in Slovakia must enable at least one cashless payment option for purchases above €1, without being required to adopt a specific technology. Businesses may choose flexible solutions such as QR-code payments via eKasa registers, static IBAN QR codes, or mobile banking apps, while cash remains accepted and limited exceptions apply (e.g. outages or legal exemptions). From Ma... Read more
Slovakia publishes accreditation rules for E-Invoicing service providers
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Slovakian financial administration launches QR payment pilot
Slovakia
Author: Nikolina Basić
Slovakia has launched an open pilot for QR payments, allowing businesses to test cashless payment options ahead of new rules effective 1 March 2026, which give customers the right to request a cashless payment for purchases over €1 while keeping cash as an option. The pilot, available to all businesses using online cash registers, supports multiple cashless methods and relies on bank instant payme... Read more
New document was uploaded: E-commerce Slovakia - Legal requirements
Slovakia
Author: Nikolina Basić
This document explains Slovakia’s fiscal and e-commerce framework, focusing on mandatory fiscalization via the eKasa system, real-time reporting of cash and cash-equivalent transactions, and the conditions under which e-commerce activities are exempt from using cash registers. It also outlines the legal basis and general requirements for distance selling, consumer information duties, and payment scenarios (online payment, bank transfer, and cash on delivery) and clearly distinguishes when fiscal receipts are required versus when non-fiscal proof of sale is sufficient. Read more
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Already subscriber? LoginNew 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? LoginNew 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