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The Ministry of Finance of the Slovak Republic has proposed a new law as part of the Action Plan to combat tax evasion from November 2024. The aim is to simplify and clarify the existing legislation, as well as to refine and adjust its provisions based on practical experience, while aligning the legal framework with modern technologies and European standards.
The draft act on revenue registration in Slovakia is currently undergoing an international interdepartmental consultation process. If approved, it will result in the complete repeal of Act No. 289/2008 Coll. on the Use of Electronic Cash Registers (“ERP”) and its replacement with this new act, along with amendments to related legislation.
If adopted, the law will come into effect on January 1, 2026.
By repealing and replacing the Act on the Use of ERP, a new cash register will be introduced within eKasa, which will be a software online cash register, in addition to the already established online cash register and virtual cash register. This new solution is intended to provide entrepreneurs with greater flexibility in choosing the most suitable option for their business operations, as it will function as a cash register application with an integration interface that is not tied to specific hardware.
The new Act on Revenue Registration redefines the entity obligated to register revenue within the eKasa system. This entity will be referred to as the “seller,” defined as a natural or legal person authorized to conduct business or other self-employed activity and who receives revenue from the sale of goods or the provision of services, regardless of their permanent residence or registered seat. By replacing the previous definition of “entrepreneur” with “seller” and repealing Annex 1 of the ERP Act, the scope of entities obliged to register revenues through the eKasa system will significantly expand. This change ensures a level playing field for all service providers and eliminates the preferential treatment of those who, under the current law, are not required to use the eKasa cash register.
A new obligation will also be introduced for sellers: they must report the date and occurrence of any malfunction of their eKasa cash register through their eKasa seller zone no later than the end of the business day on which the malfunction occurred. This notification must be submitted in the manner determined and published by the Financial Directorate on its official website.
One of the most significant changes will be the introduction of a new obligation for sellers to enable buyers to make cashless payments for the sale of goods or the provision of services, where the transaction exceeds EUR 1. This requirement will take effect as of March 1, 2026. The payment may be executed by scanning a payment instruction in the form of a QR code or via another accepted cashless payment method. This measure is intended to support efforts to combat tax evasion while also responding to the growing consumer demand for modern payment solutions.
An expected benefit for the state budget is the expansion of the group of entities authorized to verify cash register receipts, with the objective of maximizing tax revenue collection. At the same time, oversight activities will be tightened, as it will be possible to conduct repeated inspections at business premises within a 30-day period. Inspectors will no longer be required to issue a separate inspection report for each control purchase, but only for the final one conducted within that 30-day period.
We are living in a time when modernization and digitalization are bringing new methods of payment for goods and services. It is necessary for businesses and sellers to adapt their technologies accordingly, while also providing new tools and capabilities for supervisory authorities.
If you believe that your company may be subject to the obligation to register revenues through the eKasa system as of 2026 and would like to obtain further information, our tax experts will be pleased to provide you with professional advice in this area.
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