Audits in Slovakia – unrecorded sales

The Financial Administration of Slovakia reported that unrecorded sales remain the most common violation in eKasa inspections, with 382 breaches found in March 2026 and significant fines imposed. Despite a slight drop in total violations compared to 2025, enforcement remains strict, with continued inspections targeting high-risk sectors to combat the shadow economy and reduce tax evasion.

The Financial Administration of Slovakia has once again highlighted unrecorded sales as the most frequent violation found during inspections of eKasa cash registers. March inspections revealed hundreds of breaches, confirming that this remains one of the biggest challenges in business discipline.

In March alone, inspectors carried out 1,594 inspections, uncovering 382 violations (23.96%). The most common issue was failure to record sales, found in 210 cases. Fines totalled €273,880, and in two cases, businesses faced a sales ban for repeated violations. Catering services and canteens were the most inspected sectors.

Across the first quarter of 2026, inspectors found 1,213 violations, including 640 cases of unrecorded sales. While this is fewer than last year’s 1,484 violations, the average fine has risen to €1,185. In two cases, bans of up to 72 hours were imposed. Technical checks also revealed undeclared sales worth €2.7 million.

The Financial Administration stressed that fighting the shadow economy remains a priority. According to the European Parliament, Slovakia’s shadow economy accounted for 13.1% of GDP in 2024, equal to nearly €17 billion.

Authorities plan to continue inspections systematically, focusing on risky sectors and repeat offenders, with the goal of protecting honest entrepreneurs and reducing tax evasion.