Slovakia Intensifies Tax and eKasa Controls

Slovakia’s Financial Administration identified more than €24.6 million in tax irregularities during August 2026. Inspections also found 480 eKasa violations, while undeclared sales, unjustified VAT exemptions and unreported income remained key enforcement areas.

Slovakia’s Financial Administration has published the results of its August 2026 tax inspections, showing continued intensive enforcement in the areas of VAT, income tax and sales registration through the eKasa system.

During the month, tax inspectors completed 778 tax audits, identifying irregularities worth more than €24.6 million. Authorities also carried out 2,512 local inspections and 1,225 oral hearings. Cash register compliance remained another major area of enforcement. Inspectors checked 1,913 eKasa cash registers and identified 480 violations, resulting in penalties exceeding €356,000.

The findings show that the Slovak Financial Administration is combining traditional tax audits with increasingly targeted checks of transaction registration and business activity. The authority highlighted several cases involving unjustified expenses, incorrectly applied VAT exemptions and undeclared income.

VAT exemption for intra-EU supplies rejected

One of the most relevant findings concerns the application of VAT exemption to an intra-Community supply of goods.

The audited business reported a supply of goods to another EU Member State and applied VAT exemption under Section 43 of the Slovak VAT Act.

Such transactions may generally be invoiced without Slovak VAT, but only when the supplier can prove that all substantive and formal conditions have been fulfilled. In the inspected case, the supplier failed to demonstrate that the goods had actually been transported from Slovakia to another EU Member State and supplied to a customer properly identified for VAT purposes there.

The investigation also showed that the stated customer was a non-contact entity, had not carried out economic activity, had not reported the acquisition of the goods, had not paid for them and had subsequently had its VAT registration cancelled. Because the supplier could not demonstrate that the conditions for the exemption had been fulfilled, the Financial Administration treated the place of supply as Slovakia and applied Slovak VAT.

The resulting additional VAT assessment exceeded €462,000.

This case demonstrates that simply stating another EU VAT number on an invoice or reporting a transaction in a recapitulative statement is not enough to secure VAT exemption. Businesses must also be able to substantiate the actual movement of goods and the status of the customer.

For retailers, wholesalers and other businesses involved in cross-border supplies, documentation remains essential.

Intermediary expenses remain a major audit risk

The largest individual case described by the Financial Administration concerned intermediary services.

A company included expenses for intermediary services in its corporate income tax calculation but was unable to provide sufficient evidence that those services had actually been provided or had a legitimate commercial purpose. The Financial Administration considered the transactions to lack genuine economic substance and concluded that their purpose was to obtain an unjustified tax advantage.

The resulting additional tax assessment amounted to €5.7 million.

The authority specifically pointed to intermediary, marketing, consulting and market research services as areas where fictitious or overvalued costs may be used to reduce taxable profit. This shows that tax authorities are increasingly looking beyond invoices and contracts themselves and examining whether a transaction reflects real economic activity.

eKasa controls remain an enforcement priority

The August results also confirm continued pressure on businesses using Slovakia’s eKasa system.

The Financial Administration inspected 1,913 cash registers, identifying 480 violations and imposing penalties of more than €356,000. The most common violation during the broader “Hot Summer 5” inspection campaign was failure to record sales.

Across that campaign, inspectors imposed fines totalling €586,980. The Financial Administration also carried out preventive visits at 2,569 points of sale, reminding businesses of their obligations under the Sales Recording Act.

According to the authority, this preventive approach had a measurable impact. Businesses that received warnings increased registered sales by more than €1.15 million during the following 15 days compared with the preceding 15-day period, an increase of 6.12%.

Businesses that were formally inspected subsequently recorded nearly €929,000 more in sales. Among businesses specifically found not to have registered sales, recorded turnover increased by more than €318,000, or 17.06%, after inspection.

Our analysis

The August results do not introduce new VAT or eKasa requirements, but they clearly show the direction of Slovak enforcement.

The Financial Administration is increasingly combining transaction data, bank information, international information exchange and on-site inspections to identify discrepancies. For businesses, this means that compliance can no longer be viewed only as having the correct invoice or receipt format. Authorities are also looking at whether transactions actually occurred, whether goods moved as reported, whether customers are genuine, whether income matches bank activity and whether all retail sales are recorded through eKasa.

The results also suggest that preventive measures and targeted controls are being used together. The significant increase in registered sales after inspections indicates that the authorities consider eKasa data an important tool for detecting underreported turnover.

Implementation impact and what businesses should do

Retailers, wholesalers, vehicle traders and other businesses operating in Slovakia should review both their VAT documentation and their transaction-recording procedures.

Businesses involved in intra-EU supplies should maintain evidence of transport, customer VAT status, commercial documentation and payment records before applying VAT exemption. Retailers using eKasa should ensure that every sale requiring registration is correctly recorded and that cash register processes are consistently followed across all points of sale.

Companies claiming significant intermediary, consulting or marketing expenses should also retain evidence showing that the services were actually provided and had a genuine business purpose.

The August enforcement results therefore serve as a practical warning: even where no new law has been introduced, businesses face significant financial exposure if their VAT treatment, income reporting or eKasa sales records cannot be supported by reliable evidence.

The complete inspection results were published by the Slovak Financial Administration on September 30, 2026 on - Source

Mirko Bijeljanin, Junior Legal Consultant at Fiscal Solutions

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