Act No. 384/2025 Coll., on Recording of Sales and on Amendments to Certain Acts (the “Act”), a new piece of legislation, comes into force on January 1, 2026.

The Act fully replaces and repeals its predecessor, Act No. 289/2008 Coll., on Use of Electronic Cash Registers, as amended. Beyond modernizing the existing framework, it seeks to enhance sales transparency, curb tax evasion, and foster a fair business environment.

Under the new regulation, the obligation to record sales extends to a significantly broader group of sellers, i.e., it applies to both natural and legal persons authorized to conduct business or other independent gainful activities, regardless of their place of permanent residence or registered office, if they receive revenue (payment) for the sale of goods or the provision of services in cash or through other cash-equivalent payment methods. Only a limited number of exemptions from the obligation will remain to apply (e.g., sellers who are individuals with severe disabilities, sellers undergoing liquidation or bankruptcy proceedings, and sellers who provide certain services specified in the Act).

The law requires sellers to display a notice, at each point of sale, about their obligation to record sales using the eKasa cash register and to provide customers with a receipt (the “Notice”). The guideline issued by the Financial Directorate of the Slovak Republic emphasizes that the Notice must be displayed in a location that ensures easy accessibility and legibility, for example, it should be positioned at eye level or the most accessible place of interaction between the seller and its customers. Furthermore, the Financial Directorate recommends that the notice be in A4 format.

The Act also requires sellers to enable, effective from March 1, 2026, cashless payments for sales exceeding EUR 1, e.g., via a QR code, payment card, or other cashless payment methods.

In connection with the changes introduced by the Act, sellers should be aware that the tax and customs authorities may impose stricter fines for administrative offenses, in the amount of up to EUR 20,000, and up to twice that amount for repeated violations of the Act. The Act further specifies which administrative offenses constitute particularly serious violations of the Act and for which the tax or customs authorities may, upon the first repeated finding of a violation, file a motion to revoke the trade license for the business activity that violates the Act, and upon each subsequent finding, such a motion must be filed. Each subsequent finding of a particularly serious violation of the Act will also result in a ban on the sale of goods or the provision of services for up to 72 hours.

UPDATE:

Pursuant to an amendment to another act adopted on February 12, 2026, the effective date of the Act regarding the obligation to enable cashless payments for sales exceeding EUR 1, e.g., via a QR code, payment card, or other cashless payment methods, has been postponed from March 1, 2026 to May 1, 2026.