Slovakia Introduces Full eKasa Obligation from 1 January 2026

Full eKasa Implementation & Mandatory Acceptance of Cashless Payments

From 1 January 2026, Slovakia implemented a new Act on the Recording of Sales (Act No. 384/2025 Coll.), significantly expanding the obligation to record sales through the eKasa cash register system.

The reform affects both Slovak and foreign businesses operating in Slovakia and introduces important technical and operational changes for retailers and service providers.

Below we summarise the key changes and what businesses need to do.

Full Implementation of the eKasa System

As of 1 January 2026:

• Legacy electronic cash registers and fiscal printers with fiscal memory will no longer be permitted.
• Retailers must use only eKasa cash registers.
• eKasa solutions may be:
  
  • Online cash registers,
  • Cloud-based (software) cash registers, or
  • Virtual cash registers.

The law formally allows cloud-based solutions, reducing the need for physical hardware and servicing.

The response time for online communication with the Financial Administration’s eKasa system is extended to 5 seconds. Offline sales remain possible; however, the transaction data must be submitted to the eKasa system within the statutory deadlines.

Official guidance is available from the Slovak Financial Administration.

Expanded Scope of Sellers and Services

One of the most significant changes is the expansion of the scope of the obligation.

Until 31 December 2025, Annex No. 1 of the previous legislation listed selected services subject to sales registration. From 1 January 2026, this annex is removed. As a result, all services listed in the statistical classification of economic activities are subject to the obligation. Therefore, the obligation now applies much more broadly than before.

This means that many entities previously exempt may now fall within the scope of the eKasa requirement.

Who Must Use an eKasa Cash Register?

The obligation applies to both domestic and foreign sellers who meet all of the following conditions:

• They are authorised to conduct business or carry out other self-employed activities.
• They sell goods or provide services (except for specific exemptions under Section 3(2) of the Act).
• They accept payment at the point of sale:
  
  • In cash,
  • Through other means replacing cash, e.g. a payment card via a POS terminal or a voucher entitling to the purchase of goods or the provision of a service.

If any of these conditions are not met, the seller is not required to use the eKasa cash register.

Importantly, the definition of “seller” includes natural and legal persons carrying out business or self-employment, regardless of their place of residence or registered office. Therefore, foreign businesses operating in Slovakia may also be affected.

Mandatory Display of Notice and Issuing of Receipts

Every seller who accepts cash or legally defined cashless payments must:

• Display a notice at the point of sale informing customers of the obligation to record sales in a cash register.

• Issue and hand over a receipt to the buyer immediately after printing.

From 2026, receipts must include a QR code, allowing public verification that the sale has been properly recorded in the eKasa system.

Mandatory Cashless Payments from 1 May 2026

From 1 May 2026, an additional obligation applies: A seller who is required to record sales under eKasa (Section 3(1) of the Act) must allow the buyer to pay cashlessly for sales exceeding EUR 1.

This obligation does not apply to sellers who have been granted permission to postpone sending data from the online cash register to the eKasa system. In practice, most affected sellers must therefore ensure they have a functioning electronic payment solution in place for transactions above EUR 1.

This obligation was initially planned to be effective as of 1 March, however, it was posponed to 1 May 2026.

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The 2026 reform represents a major shift in Slovakia’s sales reporting framework. The removal of service limitations and the mandatory move to eKasa-only solutions significantly broaden the scope of affected businesses.

Both Slovak and foreign entities operating physical points of sale in Slovakia should assess their position well before 1 January 2026 to avoid non-compliance.

Early system review, process adjustments and payment solution implementation will be key to ensuring a smooth transition.

Learn more about upcoming B2B e-invoicing mandate.

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