The Ministry of Finance of the Slovak Republic has submitted a draft of a new Act on Revenue Registration for interdepartmental consultation. This legislation is intended to replace the current Act No. 289/2008 Coll. on the Use of Electronic Cash Registers. The proposed reform significantly changes the rules for registering both cash and cashless payments and reflects the ongoing modernization of the eKasa system. The proposed effective date is January 1, 2026, with certain obligations entering into force on March 1, 2026, allowing businesses sufficient time to prepare technically.
Motivation for updating the legal framework
The main reason for introducing the new legislation is the outdated nature of the current act, which still contains provisions for types of cash registers no longer used in practice. The aim is to streamline the regulatory framework, align it with technological advancements, and reflect practical experience gathered by tax authorities and business operators.
The new act also forms part of the Action Plan against Tax Evasion, presented by the Slovak government in November 2024, and contributes to the broader strategy for digitalizing public administration.
Key changes for entrepreneurs
The draft act introduces several significant changes, including:
- Introduction of software-based online cash registers
Businesses will have the option to choose from several types of cash registers, including a certified software-based online solution, in addition to the traditional online and virtual cash registers. This measure aims to liberalize the market and reduce costs for entrepreneurs. - Abolition of service exemptions
The proposal eliminates Annex No. 1, which currently defines service categories exempt from the obligation to register revenues. Moving forward, all service providers will be required to use the eKasa system, thereby ensuring equal treatment across sectors and minimizing the risk of unreported income. - Mandatory acceptance of cashless payments for sales over EUR 1
Businesses must allow customers to pay cashlessly - via QR code, bank card, or other electronic means - if the value of the transaction exceeds EUR 1. The specific method of cashless payment remains at the discretion of the business, depending on the technical setup of the point of sale. - Mandatory reporting of cash register malfunctions
In the event of a malfunction, businesses will be required to report the issue to the Financial Directorate of the Slovak Republic via the eKasa Business Zone. This obligation aims to enhance transparency and prevent circumvention of revenue registration. - Allocation of a technical Tax Identification Number (TIN)
Sellers without a formal TIN will be issued a temporary technical TIN for the purposes of revenue registration. This technical TIN will convert into a valid TIN only upon the obligation to register under the Tax Code. - New definition of “seller”
The act will apply to any natural or legal person authorized to conduct business or self-employment who receives payment for goods or services - regardless of their permanent residence or registered seat.
Digitization, transparency, and stricter compliance
The proposal also includes stricter certification procedures for cash register software and protected data storage, with certification issued by the Financial Directorate valid for five years. Additionally, a new public service "Verify Receipt" will allow individuals and companies to verify the authenticity of issued receipts.
New rules will also apply to real-time revenue reporting, data format standards, and system outage procedures. Penalties will be tightened for non-compliance, including failure to enable cashless payments, failure to report register malfunctions, or knowingly submitting false information.
This draft represents one of the most comprehensive changes to the revenue registration regime in over a decade. While it marks a step forward in terms of consistency, anti-fraud efforts, and modernization, it also introduces new obligations, increased administrative burdens, and potential investment in technical infrastructure.
