Draft amendment to the Electronic Cash Register Act

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A group of members of the National Council of the Slovak Republic (NC SR) submitted to the NC SR a proposal to repeat the second reading of the draft amendment to Act No. 289/2008 Coll., on the Use of Electronic Cash Register (hereinafter referred to as the “ECR Act”). The primary objective of the submitted draft amendment is the effective reduction of the tax gap by involving the general public in the control of compliance with the provisions of the ECR Act.


The proposed measure will allow the population to receive a financial contribution for the purchase of selected goods and services for personal consumption. Payment for goods or services will have to be evidenced by a cash receipt issued by the e-kasa client cash register.


The contribution will be available after the applicant registers in the mobile application operated by the financial administration, which will assess their eligibility and then send the contribution to the bank account within the specified time limit.


The amount of the financial contribution, as well as the goods and services to which this option will apply, will be published in a regulation of the Government of the Slovak Republic.

The proposed effectiveness of the amendment to the ECR Act is from 31st December 2022.

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