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The new Act on revenue registration in Slovakia has been approved by the Slovak Parliament (No. 384/2025 Coll.), entered into force on 1 January 2026 and replaces the previous legislation on the use of electronic cash registers. This new law brings a comprehensive modernization for sellers and mechanisms to increase the transparency of sales records.
By repealing, and replacing the Act on the Use of ERP, the Act on revenue registration in Slovakia introduces a new cash register 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 in Slovakia redefines the entity obligated to register revenue within the eKasa system. This entity is referred to as the “seller”, defined as a natural, or a 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.
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.
Several new obligations are being introduced for sellers under the new Act on revenue registration in Slovakia. The first is the placement of a notice at each point of sale stating that the seller is obliged to fulfil the obligations set out in this new law. You can download a sample notice here. This notice must be clearly visible to the buyer; it is recommended to use A4 format in landscape orientation and pe placed e.g. at the cash register, at a table with a POS terminal or at another point of sale where there is interaction with the buyer (e.g. on a table). The purpose of this notice is to inform customers that the seller is obliged to record his sales through the cash register and hand over a cash receipt for the purchased goods or services.
Another new obligation for sellers is reporting the date and time of occurrence of any malfunction of their eKasa cash register through their eKasa seller zone, no later than 96 hours since the end of the 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 introduced by the Act on revenue registration in Slovakia is 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.
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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