As of 1.1.2015 the list of services for which an entrepreneur will be obligated to record income through an ECR (electronic cash register) will be extended.
Moreover, the definition of so-called virtual cash register is introduced.
Extension of the services
An entrepreneur is obliged to record the income through the electronic cash register without any delay after its receipt. This obligation is not applicable to entrepreneurs who are in liquidation or in bankruptcy proceedings except for an entrepreneur who continues to operate his/her business also after the filing of the bankruptcy.
Starting January 1st 2015, the extension will also apply to the business activities stated in this list.
As of 2015 the ECR has to allow online connection to information systems of the Finance Directorate of SR while the conditions of online connection will be stipulated by the general binding provision issued by the Ministry of Finance of the Slovak Republic
Termination of electronic cash register usage
The entrepreneur is obliged to announce the termination of the electronic cash register usage to the Tax Office till 3 working days after the termination. The Tax Office revokes the access to the electronic cash register during the day of the announcement.
The Tax Office also revokes the access in case of the loss of the log-in data or if the loss of the data is found out by the Tax office or Customs Office or in case of abuse or theft of the log-in data.
If the entrepreneur exceeds the number of issued receipts (1000), the Financial Directorate of the Slovak Republic terminates the usage of the virtual cash register at the last day of the month following the month when the limit was exceeded.
The entrepreneur is obliged to start using the „classical“ electronic cash register not later than on the day following the day of the termination of using of the virtual cash register.
The re-use of the virtual cash register will not be allowed.