The eKasa system is mandatory not only for businesses, but also for farm sales. From May, everyone must also accept cashless payments

On January 1, 2026, a new law on sales records came into effect, extending the obligation to record sales of goods or services (eKasa system) to all sales of goods and provision of services with a so-called point of sale. The only exceptions are distance sales and services, or sales and services invoiced.

At the same time, from May 1, 2026, it will be mandatory to enable cashless payments via QR code or card, mobile phone, or smartwatch. In the event of cash register malfunctions or mobile signal outages, obligations for sellers have been tightened.

 

Cashless and QR payments

QR payments were originally expected to come into effect on March 1, 2026, but a recent amendment to the Banking Act, signed by the president on February 18, postponed the date to May 1, 2026.

For every payment exceeding 1 euro, the buyer must have the option to pay cashless (by card, mobile phone, or smartwatch), either via a POS terminal or by QR payment. QR payments and cashless payments are considered equivalent and interchangeable under the law. If the seller enables payment through a POS terminal, they do not need to provide QR payment and vice versa. This gives entrepreneurs the option to save costs, as QR payments should not carry fees, while POS terminals involve both a fixed rental fee and a 1.5–2% fee for each transaction.

Failure to comply with this obligation may lead to significant penalties of up to 40,000 euros.

 

Sellers are not only licensed entrepreneurs, but basically all service providers and sellers of goods

The obligation to keep electronic sales records applies practically to every service provider and seller of goods. The new law refers not to entrepreneurs but to sellers, defined as natural or legal persons performing an activity that meets the characteristics of business or self-employment. If the sale or service is provided repeatedly at a fixed point of sale and paid for in cash or cashless, the obligation to record revenue arises. In addition to a physical cash register, an online, virtual, or software-based online cash register can be used.

The new law also introduces the obligation to place a notice at the point of sale informing about the duty to use the eKasa cash register. The text of the notice is mandatory, while its format and placement are recommended. Mandatory text for the point of sale: The seller is obliged to record the received payment in the cash register and hand over the receipt to the buyer immediately after printing.

The receipt itself must now include specific details:

• unique seller identifier: VAT ID or Tax ID (registered sellers) or another identifier assigned upon request by the tax authority
• seller verification code (a combination of letters and numbers with a length of 44 characters – example:
  • 
• clear description of the goods or services:
  • correct: Golden Delicious apples 3 kg
  • incorrect: GDA 3 kg
• readable QR code (after scanning, it redirects to the Financial Administration portal)
• receipt identifier UID for returned goods or correction of recorded items

Sellers will no longer need to print paper receipts if the buyer agrees to receive an electronic receipt by email. Customers can verify the authenticity of an eKasa receipt through the Financial Administration system either by scanning the QR code or entering the data from the receipt.

 

New obligations in case of cash register malfunction

The new law now requires reporting cash register malfunctions directly to the Financial Directorate without undue delay, using the prescribed form. Previously, these malfunctions were reported to a service organization. In case of malfunction, as before, a paper receipt in two copies must be issued – the original for the customer and a copy for the seller. While malfunctions used to be reported to the service provider, they now must be reported directly to the Financial Administration, which focuses more strictly on monitoring compliance with this reporting obligation.

 

Exceptions from the obligation to record sales

The new law, similar to previous legislation, includes several exceptions. The obligation to record sales does not apply, for example, to certain activities performed by persons with disabilities, sales in high mountain or mountain huts, sales through vending machines, sales of goods as part of supplementary services in air transport, and selected services related to energy supply.

 

Common errors in practice

1. Incorrect assessment of whether it is a point of sale

It is a mistake to assume that if a service is performed “in the field,” the eKasa obligation does not apply. If payment is received at the place where the service is performed, it is considered a point of sale and the revenue must be recorded.

2. Incorrect belief that card payments are not recorded in eKasa

The law explicitly considers cashless payments made by card, mobile phone, or similar device as payments replacing cash. If received at a point of sale, they must be recorded in the eKasa system just like cash.

3. Belief that refusing cashless payments from May 1, 2026 has no consequences

From this date, the seller must enable cashless payment. If a POS terminal is not available, the obligation may be fulfilled via QR payment. This means that at every place with mobile signal, cashless payment must be possible.

4. Underestimating penalties

The new law significantly tightens the penalty regime. Penalties are high, due within a short period, and appeals do not postpone their enforceability. In practice, this means an immediate financial impact on the entrepreneur, even for formal violations. The highest fine is 40,000 euros and a ban on selling goods or providing services.

 

Who does not have the obligation to record sales in eKasa

Craftsman invoicing services

A self-employed electrician provides services at clients’ homes and issues invoices for the work, which clients pay via bank transfer. Payments are received exclusively cashless. In this case, there is no obligation to record revenue in the eKasa system.

Online services with foreign clients

A Slovak entrepreneur provides digital services to foreign clients and receives payments exclusively via bank transfer based on issued invoices. Since this is not a sale at a point of sale and payments are received cashless, the obligation to record in eKasa does not apply.

 

Who must record sales in the eKasa system

Café in the city center

The café operator accepts cash and card payments. Since this is a sale at a point of sale and payments are received in cash and cashless, they are required to record all sales in the eKasa system.

Hair salon in a city establishment

The hair salon operator provides services on-site and accepts payments only in cash. Since this is a service provided at a point of sale and payments are received in cash, they must record all revenue in the eKasa system. From May 1, 2026, they must also enable cashless payments, such as by card, mobile phone, or QR code.