Starting 1 January 2026, Slovakia will switch to a new legal framework for sales recording: Act No. 384/2025 Coll. on Sales Records. In plain terms, it is a “reset” of how the country expects sales to be recorded, receipts to be issued, and compliance to be enforced—designed for real-time control and modern payment behaviour.
If you operate stores in Slovakia (or plan to expand there), or if you build POS software for the Slovak market, 2026 is not “just another regulatory update.” It changes scope, expectations at the checkout, and the risk profile of non-compliance.
1) What’s changing at the checkout and behind the scenes
The new law reinforces the core rule: sales must be recorded without undue delay via an eKasa cash register system, in practice meaning real-time recording as the standard.
It also modernises the legal language to reflect today’s reality: cloud services, software-based cash registers, and the broader definition of who is a “seller.” The law defines the seller broadly as a natural or legal person authorised to do business and receiving revenue in Slovakia regardless of where they are based, a critical point for international operators.
2) “Almost everyone is in scope” (and exemptions are narrow)
One of the most important practical consequences is that the obligation to use eKasa becomes a default expectation, with limited exceptions.
The English text explicitly lists exemptions such as (examples): daily newspapers/periodicals, public transport tickets, vending machines, certain high-altitude facilities not connected to road/public distribution systems, and cases involving severe disability, plus several specific categories and contexts.
For retailers and POS vendors, the message is simple: assume you are in scope unless you can clearly prove an exemption.
3) The “visible notice” requirement: compliance becomes customer-facing
From 1 January 2026, the seller must place a notice at each point of sale that explains the obligations under the Act. The law states the notice template and placement details will be determined by the Financial Directorate and published on its website.
There is also a transitional provision indicating the seller is obliged to leave the notice at each point of sale until 31 December 2026.
This is more than signage. It is a compliance design choice: the regulator is making the customer part of the control loop.
4) Cashless payments become mandatory (with a low threshold)
From no earlier than 1 March 2026, sellers must enable cashless payment (per the transitional section).
The operational rule is even sharper: the seller who must record sales is obliged to allow non-cash payment when sales exceed €1. The law also clarifies that “cashless” includes options such as payment cards and QR-code-based payments, and it provides exceptions if there is no internet signal at the point of sale or if the confirmation technology fails.
For international retailers, this matters because it pushes “cashless readiness” from a commercial choice into a compliance obligation.
5) Real-world resilience: offline, delays, and proof
Slovak eKasa has always been a “connectivity + compliance” topic. The new law continues to recognise reality:
- If sales cannot be registered due to response-time limits, the seller must store the data message and then send it within 96 hours (with special handling if obstacles are on the authority side).
- If the seller cannot send data due to lack of internet signal, the law describes storage and later sending—e.g., within 30 days in certain cases.
For POS vendors, these are not “edge cases.” These requirements shape architecture: queueing, retry logic, auditable logs, and clear operator UX when connectivity degrades.
6) Penalties and enforcement: this is designed to be taken seriously
The law clearly positions stronger enforcement and deterrence. The explanatory text notes that increased sanctions are justified because older fine levels did not have sufficient preventive effect, and practice showed frequent violations. It also mentions that for some particularly serious violations, sanctions can reach up to €60,000, and authorities may also file a motion to revoke the authorization to operate the trade where the violation occurred.
Even if many businesses never experience the maximum penalty, the direction is clear: compliance risk moves from “annoying” to “material.”
What this means in practice
For retailers: treat 2026 as a checkout redesign project
This is not only “finance/legal.” It touches store operations and customer experience:
- Ensure your eKasa process reliably produces compliant receipts in real time.
- Implement the required point-of-sale notice in every relevant location (and design store rollout logistics).
- Prepare for mandatory cashless acceptance above €1 by March 2026—including what you do when internet or confirmation systems fail.
- Validate offline/unstable connectivity behaviour: what is stored, how it is transmitted later, and how staff can verify status quickly.
For POS software vendors: Slovakia becomes a compliance product test
If you provide POS or fiscal integrations, the new Slovak law pushes you to productise compliance:
- Support the required eKasa operating model and its failure modes (store-and-forward, retries, audit trail).
- Build UX for the “visible notice” requirement (template printing, deployment instructions, multi-checkout management).
- Treat cashless payment acceptance and confirmation flows as compliance-critical, not “nice to have.”
- Have a clear roadmap for merchants newly pulled into scope (small service providers, mobile sellers, mixed models), because the seller definition is broad and modernised.
A simple readiness plan (the version you can execute)
- Confirm scope
Assume you are in scope unless you clearly match an exemption category. - Validate your eKasa architecture
Stress-test real-time sending, retry logic, and offline storage rules (96-hour and 30-day scenarios). - Prepare “compliance at the counter”
Plan the rollout of the mandatory notice at every point of sale, based on the Financial Directorate’s published template and rules. - Make cashless acceptance operational by March 2026
Ensure you can accept cashless payments above €1 and handle the allowed exceptions cleanly (internet/confirmation failure). - Update risk and governance
Given the direction of sanctions and enforcement, set internal controls and escalation paths like you would for any business-critical risk.
Closing thought
Slovakia is effectively saying: “sales recording is not a background process anymore.” It becomes visible, auditable, and closely connected to how people pay. For retailers, that means fewer grey zones. For POS vendors, it’s an opportunity: the winners will be those who turn regulation into a stable, easy operational experience—especially for merchants who are entering eKasa obligations for the first time.
Disclaimer: This article is for general information only and is not legal advice.
For more details check https://www.fiscal-requirements.com