On 3 December 2025, the Slovak Parliament adopted an amendment to Act No. 289/2008 on the use of electronic cash registers, which will enter into force on 1 January 2026.
The aim of the new regulation is to make the rules on the discontinuation of electronic cash registers and the use of online cash registers more transparent and clearer, taking into account new technological trends and practical experience in the field of revenue recording.
The Act redefines the scope of persons obliged to use an eKasa cash register. Under the new rules, the obligation applies to all sellers, whether natural or legal persons, who sell goods or provide services in the course of a business activity or other self-employed activity, regardless of whether their permanent residence or registered seat is located in Slovakia or abroad.
A new type of cash register is being introduced: the software-based online cash register.
The legislation introduces the software-based online cash register as a new type of cash register.
From 2026, entrepreneurs may freely decide whether to use
- a software-based online cash register,
- a traditional online cash register, or
- a virtual cash register (VRP)
for the purpose of recording revenue.
A new administrative obligation is introduced, requiring that any malfunction of a cash register must be reported via the eKasa business zone to the Slovak Financial Administration (FR SR).
Other obligations related to cash registers, including the rules applicable to entrepreneurs, manufacturers, importers, and distributors, remain unchanged.
As part of measures to combat tax evasion, new requirements will enter into force:
Mandatory provision of electronic payment options.
From 1 March 2026, every entrepreneur must provide the option of cashless payment, for example:
- payment via a banking application using a QR code, or
- another electronic payment solution.
The specific solution may be chosen by the seller in accordance with the nature of the business premises.
The previous exemptions will be abolished:
Annex No. 1 will be repealed, along with several exemptions that previously exempted certain services from the obligation to issue receipts via eKasa.
As a result, all service providers will be subject to the same rules, and in the case of cash payments, issuing a receipt after the provision of the service will become mandatory.
Further amendments aimed at enhancing digitalisation.
To ensure more efficient data management, the Act allows the Slovak tax authority to issue a technical tax identification number to sellers who do not yet have a tax identification number.
This technical tax identification number will remain valid until the taxpayer concerned becomes subject to an actual registration obligation under the Tax Code.
The changes entering into force from 2026 clearly indicate that the digitalisation of revenue recording and the role of electronic solutions are being further strengthened in Slovakia.
The amendments related to the eKasa system bring not only technical developments but also new obligations for entrepreneurs, particularly in the areas of cash register use, receipt issuance, and the provision of cashless payment options.
It is therefore advisable to review in good time which requirements apply to a given business and, where necessary, to prepare for the implementation of the new rules. Understanding the changes and making appropriate preparations can help ensure a smooth transition without unnecessary risks from the beginning of 2026.
