In previous issues of our Newsletter, we have informed you about news and obligations regarding the e-Kasa system.
Since cash register manufacturers were unable to fulfil all business orders for the delivery of new e-Kasa registers by the end of June 2019, the Financial Administration of the Slovak Republic and the Ministry of Finance of the Slovak Republic decided in favour of businesses that sanctions will not be enforced. From 1 July 2019 to 31 December 2019, therefore, neither tax offices nor customs offices will charge penalties for failures to use the online cash register ‘e-Kasa klient’. However, this exemption only applies if the following three conditions are fulfilled:
- the business provides evidence of a binding order for an e-Kasa register dated up to 30 June 2019 with a manufacturer who has been issued with a decision on certification;
- by 30 June 2019, the business has requested the assignment of an e-Kasa register code on the financial administration portal and, at the same time, has downloaded the assigned initialisation packages;
- the business continues (i.e. after 30 June 2019) to record sales in the original electronic cash register it currently uses.
Business who received an online cash register (e-Kasa register) before 30 June 2019 shall be obliged to record sales on this cash register, and the sanction-free transition period mentioned above shall not apply to them. Businesses who receive an online cash register during the transition period shall be obliged to begin registering sales in the ‘e-Kasa klient’ cash register without delay. The sanction-free transition period shall cease to apply to them once the e-Kasa register has been delivered.
At the same time, the Financial Administration of the Slovak Republic has already started to carry out audit concerning the implementation of online cash registers and to impose penalties. Fines ranging from €330 to €20,000 may be imposed in the event of failure to register sales, while businesses may lose their trade licences if they repeatedly infringe the new regulations.
