What changed for businesses in 2026: an overview in one place
New eKasa, mandatory card payment, the end of transaction tax for sole traders, restricted VAT deduction on cars, and preparation for e-invoicing. An overview of the changes in 2026 with links to sources.
The year 2026 is a transitional year for entrepreneurs in Slovakia. Several changes are already in force, and another major change, mandatory e-invoicing, needs to be prepared for by the end of the year. Here is an overview based on information from the Financial Administration.
1. New Act on the recording of sales (from 1/1/2026)
Act No. 384/2025 Coll. extended the obligation to use a cash register to most sellers, for example tradespeople, construction works or rentals. A free virtual cash register is also available. More details in the article eKasa from 2026.
2. Mandatory cashless payment above 1 € (from 1/5/2026)
Anyone receiving sales at a point of sale must, for amounts above 1 €, allow payment by card, QR code or another cashless method. The original date of 1/3/2026 was postponed to 1/5/2026.
3. Financial transaction tax: sole traders excluded (from 1/1/2026)
The amendment to Act No. 279/2024 Coll. on the tax on financial transactions has changed the scope of taxpayers. Natural persons – entrepreneurs are not, as of 1. 1. 2026, taxpayers of this tax. For legal entities (limited liability companies, joint-stock companies), the tax still applies, with some new exemptions.
4. VAT: restriction on input tax deduction for passenger cars (from 1/1/2026)
The amendment to the VAT Act (Act No. 385/2025 Coll.) introduced new rules for tax deduction on passenger motor vehicles. The categorisation of vehicles, related expenses and deduction conditions is changing. If you have a company car, go through the rules with your accountant before the annual settlement.
5. Restriction on cash payments
The amendment to Act No. 394/2012 Coll. reintroduced two levels of cash limits and abolished the exemption from the ban on cash payments during an emergency situation.
6. Income tax and forms
The amendment to the Income Tax Act introduced new income tax rates for both natural and legal persons and new form templates, including tax returns. Please check the specific rates and bands in the Financial Administration's information on the amendment to Act No. 595/2003 Coll. or with your accountant.
7. E-invoice: a voluntary year before the obligation
The year 2026 is voluntary for e-invoicing. From 1/1/2027, VAT payers must issue domestic invoices to businesses as e-invoices, and all entrepreneurs must be able to receive them. What you need to prepare is described in the practical guide to e-invoicing.
Checklist for the rest of 2026
- [ ] Do I have a cash register if I accept cash or card payments at a point of sale?
- [ ] Am I able to accept payment by card or QR code for amounts above 1 €?
- [ ] Have I chosen a digital postman for receiving e-invoices from 1/1/2027?
- [ ] Do my customers in the directory have their Tax ID filled in?
- [ ] Am I monitoring turnover against the 50 000 € and 62 500 € thresholds?
Sources
- Financial Administration of the Slovak Republic – Entrepreneurs will face new obligations from 2026 (press release, 30/12/2025)
- Financial Administration of the Slovak Republic – update on cashless payment (12/5/2026)
- Financial Administration of the Slovak Republic – Frequently asked questions about eInvoice (11/9/2026)
This article is for information purposes only and is based on the regulations and sources listed in the text as valid on the verification date. It does not replace tax advice – for a specific situation, please contact a tax adviser or the Financial Administration.
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