As of 1 January 2026, the new Act No. 384/2025 Coll. on the Registration of Sales has entered into force, replacing the previous legislation governing the use of electronic cash registers. The new legal framework introduces several significant changes in the area of cash sales registration, expands the scope of obligations imposed on businesses, and simultaneously tightens the sanctions regime.
One of the areas regularly targeted by the Financial Administration during inspections concerns fiscal receipts issued through the eKasa system. An incorrectly issued or non-delivered receipt may result in penalties amounting to several thousand euros.
Paper or Electronic Fiscal Receipt
Upon registering a sale, the seller is obliged to immediately provide the customer with a fiscal receipt. The receipt may be issued in two forms:
- a printed fiscal receipt; or
- an electronic fiscal receipt.
The electronic form may only be used if the customer agrees to it and requests it before the receipt is printed. In such a case, the paper receipt will not be printed.
Both paper and electronic fiscal receipts will have equal legal validity, including for tax purposes and complaint or warranty procedures. The Act expressly provides that a business may issue only one original fiscal receipt, and any subsequent alteration of the receipt data is prohibited.
Mandatory Particulars of a Fiscal Receipt
A fiscal receipt issued through the eKasa system must contain various statutory particulars. At a minimum, the receipt must include:
- the eKasa client cash register code;
- the tax identification number (TIN), if the business is not a VAT payer;
- the VAT identification number (VAT ID), if the business is a VAT payer;
- the unique receipt identifier;
- a readable QR code;
- the serial number;
- the company identification number, if assigned to the business;
- the date and time of issuance;
- the designation of goods or services, the quantity of goods or scope of services, and the applicable VAT rate, except where the VAT payer applies a special VAT regime under specific legislation;
- the price of goods or services;
- the business name, registered office or place of business of the entrepreneur, and the point of sale if different from the registered office or place of business;
- the VAT tax base broken down by applicable VAT rates, where applicable;
- the VAT rate or information on VAT exemption, where applicable;
- the total amount of VAT, broken down by VAT rates, where applicable;
- the rounding adjustment;
- the total amount paid;
- the entrepreneur’s verification code;
- the unique customer identifier, if submitted by the customer prior to the registration of the sale;
- any additional particulars required under special legislation;
- in the case of returned goods or correction of a registered item in the eKasa system, the original receipt identifier.
The legislation also permits the inclusion of additional information, such as marketing content or customer loyalty data, provided that all mandatory particulars remain preserved.
Proper Identification of Goods and Services
Businesses should pay particular attention to the designation of goods and services on fiscal receipts. The legislation requires that goods or services be identified clearly and unambiguously.
In practice, generic descriptions such as:
- “textile”,
- “dairy product”,
- “car repair”
may not be considered sufficient.
Examples of appropriate descriptions include:
- “men’s shirt”,
- “Eidam cheese”,
- “replacement of front vehicle doors”.
Even when abbreviations are used, the sold goods or services must remain clearly identifiable, particularly for complaint procedures or inspections carried out by the Financial Administration.
Penalties May Reach Tens of Thousands of Euros
The new legislation significantly tightens penalties for breaches of obligations relating to sales registration.
The most serious violations include:
- issuing multiple originals of a receipt;
- unauthorized alteration of receipt data;
- using a cash register that does not comply with statutory requirements.
In such cases, the Financial Administration may impose a fine ranging from EUR 1,500 to EUR 20,000. In the event of repeated violations, the penalty may increase to as much as EUR 40,000.
Fines ranging from EUR 150 to EUR 6,500 may be imposed, for example, for:
- failure to provide the customer with a fiscal receipt;
- issuing a receipt lacking the required statutory particulars.
A specific penalty is also proposed for incorrect designation of goods or services on fiscal receipts and for failure to register data from manually issued receipts within the statutory deadline in the eKasa system. According to the proposal, upon the first violation, the competent authority would not impose a fine immediately but would instead notify the seller of the deficiency. Only if the deficiencies are not remedied would a fine subsequently be imposed, with the proposed penalties set at a lower level. If the deficiencies remain uncorrected following the warning and a tax or customs authority identifies a repeated breach, a fine corresponding to a first offence would be imposed, while each subsequent breach would result in a doubled penalty.
As penalties are determined within a statutory range, the final amount is subject to the discretion of the authority identifying the breach. In making such a determination, the authority should consider the seriousness, duration, and consequences of the unlawful conduct. Consequently, where a seller commits an administrative offence for the first time and otherwise complies with its tax obligations, these circumstances should be taken into account.
At the same time, the Financial Administration of the Slovak Republic has indicated that the current approach to sanctions for breaches of sales registration rules may change in the near future. Following the widely publicized case concerning a fine imposed on a business in Kvetoslavov, the President of the Financial Administration stated that legislative amendments are being prepared to introduce more proportionate and differentiated sanctions based on the seriousness of the violation.
The objective is to eliminate ambiguities in the legislation, simplify the rules, and establish a fairer framework for businesses that duly fulfil their obligations. The Financial Administration has also acknowledged that the current legislation is complex and contains several interpretative ambiguities, causing difficulties not only for businesses but also for supervisory authorities themselves. The announced amendments could therefore provide greater legal certainty and mitigate some of the particularly strict penalties.
If you are uncertain whether your cash register solution complies with the requirements of the Sales Registration Act, we would be pleased to assist you with reviewing your eKasa setup, identifying potential risks, and implementing processes in line with the current legislation.