Fiscal subject related
From March 1, 2026, sellers in Slovakia will be required to allow buyers to make cashless payments for purchases over one euro. The law does not mandate a specific method, leaving businesses free to choose the solution that suits them best. One of the most popular options is payment via QR codes.
Sellers, whether large companies or small entrepreneurs, can select from several QR payment solutions:
· QR code from eKasa cash register – The system generates a unique QR code with the exact amount and transaction details. Buyers scan it with their phone and confirm payment in their banking app. The cash register receives instant confirmation and prints a receipt automatically. This option reduces errors and speeds up transactions.
· Printed static QR code with IBAN – A simple, low-cost solution where the seller displays a QR code linked to their account number. Buyers scan it, enter the amount manually, and confirm payment. The seller checks their banking app before issuing a receipt. This method is slower but suitable for smaller businesses.
· QR code from mobile banking app – Sellers can generate a QR code directly in their banking app by entering the amount. Buyers scan and pay instantly, after which the seller prints a receipt. This option works without a payment terminal and across different banks.
The financial report emphasizes that cashless payments expand buyer options but do not replace cash. Sellers may also continue to accept card payments or mobile and smartwatch transactions. Authorities recommend testing the chosen cashless method before the March deadline.
Exceptions apply in cases such as internet or electricity outages, or where businesses are legally exempt from recording sales.
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Already subscriber? LoginNew document was uploaded: Act of the National Council of the Slovak Republic (SK)
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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
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