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

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

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

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

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 sale... Read more

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