eKasa from 2026: the new Act on sales registration and mandatory card payments

The year 2026 brought the biggest change in sales records in recent years. Act No. 384/2025 Coll. on sales records replaced the previous eKasa act and abolished most exemptions.

Who now has to use a cash register

From 1/1/2026, the obligation to record sales applies to most sellers. The Financial Administration expressly highlights these groups, which previously did not have to have a cash register:

• craft services, for example bricklaying, painting, electrical installation, plumbing, carpentry or roofing work,
• construction work,
• property rental.

A sale must be recorded when at the point of sale you receive payment in cash, by card, by another cashless method or by voucher, including a deposit or a balance payment. The point of sale may also be the place where you provide the service, for example the customer’s flat.

Which cash registers are available

• ORP – a hardware online cash register connected to eKasa,
• SORP – a software online cash register,
• VRP – a virtual cash register, a free service of the Financial Administration. It is also available as a mobile app (VRP 2).

For a tradesperson with only a few payments per month, VRP is the cheapest option.

Step-by-step procedure

1. Set up access to the Financial Administration portal (eID with BOK code and card reader) and activate your Personal Internet Zone.
2. Choose the type of cash register.
3. Via the portal, apply for allocation of a cash register code and specify the point of sale (or choose a portable cash register).
4. Record every sale and give the customer a receipt (including electronically).
5. Clearly display at the point of sale a notice of the obligation to use a cash register. A template is available on the Financial Administration website.

Cashless payment above 1 € from 1/5/2026

It was originally due to apply from 1 March, but the date was postponed to 1 May 2026. Anyone recording sales at a point of sale must, for payments above 1 €, offer at least one cashless method: card, QR code, bank transfer or another form. It is no longer possible to set your own minimum limit for card payments.

Sanctions

The Financial Administration warns that the new services are under increased scrutiny in 2026. According to its press release from May 2026, 2 986 inspections were carried out for these services and in 429 cases the sale was not recorded. Failure to record a sale may result in a fine of 1 500 to 20 000 €, in the event of repeated infringement 3 000 to 40 000 €, and in serious cases even a motion to revoke the trade licence.

What about invoice payments?

The act concerns payments received at the point of sale. If you issue an invoice to the customer and they later pay it by transfer from their account, this is a standard cashless invoice payment. However, if, after finishing the work in the customer’s flat, you accept cash or a card payment, you must record the sale in the cash register. If anything is unclear, check your specific case in the Financial Administration’s answers on sales records.

Tip: The PAY by square QR code on the invoice allows the customer to pay by bank transfer in a few seconds. DSDATA print it on every invoice automatically.

Sources

• Financial Administration of the Slovak Republic – Tradespeople, take note: eKasa is mandatory for everyone from 2026 (press release, 5/5/2026)
• Financial Administration of the Slovak Republic – From 1 January 2026, the rules are changing: most sellers will have to record sales (22/12/2025)
• Financial Administration of the Slovak Republic – update on cashless payment (12/5/2026)
• Full wording of Act No. 384/2025 Coll. on the recording of sales