Cashless Payments in Slovakia: Obligation Postponed to May 2026
The obligation for sellers to allow customers to make cashless payments for transactions above EUR 1 has been postponed to May 1, 2026. Originally, this requirement was expected to come into force on March 1, 2026.
The change was introduced by an amendment to the Act on Revenue Registration, published in the Collection of Laws.
New rules for cashless payments from May 2026
From May 1, 2026, merchants will be required to offer customers at least one method of cashless payment for transactions of EUR 1 or more.
The legislation does not prescribe a specific payment method. Businesses may choose the solution that best suits their operations, such as:
payment terminals (card payments),
mobile payments,
QR payments,
other electronic payment methods.
Cash payments will continue to be accepted as a full-fledged payment option.
Why the obligation was postponed
The postponement is intended to give businesses more time to prepare for the new requirements.
In practice, this includes:
implementing QR payment solutions,
securing payment terminals,
adapting existing cash register (eKasa) systems.
The extension reflects the need for sufficient time to ensure technical readiness across different types of businesses.
QR payments as a key solution
The expansion of cashless payment options includes QR payments, which are particularly suitable for smaller businesses due to their simplicity and lower technical requirements.
QR payments will:
be available through the virtual cash register,
contain all necessary payment details within the QR code,
allow customers to complete payments by simply scanning the code.
This solution provides a flexible alternative to traditional payment terminals.
Integration with banks and eKasa system
From May 1, 2026, the four largest banks in Slovakia:
VÚB
Tatra banka
ÄŒSOB
Slovenská sporiteľňa
are expected to support payment notification services integrated with the eKasa system.
Additionally, the amendment to the Payment Services Act stipulates that:
banks will not be allowed to charge fees for payment notifications until the end of 2027,
provided they use the system supplied free of charge by the Financial Directorate of the Slovak Republic.
What this means for businesses
The postponed implementation provides businesses with additional time to prepare for the new obligation.
Cashless payments: legislative change postponed its effective date to May 2026.
Businesses should use this period to:
assess suitable payment solutions,
ensure compatibility with eKasa systems,
prepare for compliance with the upcoming requirements.
