New Revenue Registration Act
Effective date
The Ministry of Finance of the Slovak Republic is drafting a new Revenue Registration Act to replace the existing legislation, to react to digitalisation and to fight tax evasion. It enters into force on 1 January 2026.
Obligatory revenue registration
The obligation to register revenues will apply to all sellers, natural persons and legal entities, with a business license, or another trade license, regardless of the company seat address.
The novelty is that the obligation has now been extended to previously exempted entities, e.g. non-profit organisations with business activities, notaries or small farmers with sales which exceed 30 days per year.
Exemptions from the obligation
However, some activities will remain exempt from the obligatory revenue registration in the eKasa cash register system, e.g. securities sales, cash-on-delivery goods, mountain resort services without electricity, or activities of people with disabilities.
Types of cash registers for entrepreneurs
Entrepreneurs will be able to choose from three types of cash registers:
- Online cash register
Hardware solution connected to the eKasa system.
- Virtual cash register
Free-of-charge service offered by the Financial Administration via its app/website.
- Software online cash register
New flexible software solution.
Each cash receipt will be given a unique identifier and a QR code. Customers can use them to verify the authenticity of the receipt.
Revenue Registration process
The revenue registration will be kept in real time.
Internet connectivity issues
In the event of an internet outage, the storage of a data report will be enabled. Such report must be uploaded within 96 hours.
Cash register error reporting
From now on, any cash register malfunction must be reported via the seller’s eKasa user account.
Obligation to allow cashless payment
From 1 March 2026, the foreseen Act introduces a new obligation for sellers: to allow the customer to make a cashless payment if the purchase price exceeds EUR 1.
This obligation includes card payments, mobile or QR code payments.
Exceptions to cashless payment
The only exceptions will apply to points of sale without available internet signal, or to potential failure of the Financial Administration IT system which serves to confirm successful cashless payments.
Penalties for non-compliance
Failure to allow a customer to make a cashless payment can result in fines from €500 to €15,000.
