2025 – New Legislative Obligations

Information about law number 278/2024 Z.z. from October 3, 2024, which amends and supplements certain laws in connection with further improvement of public finances

Information about law no. 278/2024 Z.z.

On 25.10.2024, law 278/2024 Z.z. was published in the Collection of Laws

Link to PDF version of the regulation:
https://static.slov-lex.sk/pdf/SK/ZZ/2024/278/ZZ_2024_278.pdf

The sections stated in Article VII., which comes into effect on 01.01.2025, have a direct impact on the necessity of making the following changes to eKasa registers:

• adjustment of eKasa communication with the Financial Administration server
• adjustment of the eKasa client computer program
• adjustment and flashing of the internal program of the protected data storage
• adjustment of warehouse/sales application
• distribution of goods and services into the correct VAT rate

New VAT rates from 2025

• 23% (standard rate, previously 20%)
• 19% (reduced rate, previously 10%)
• 5% (additional reduced rate)

The original rates of 20% and 10% must be maintained for:

• return of goods under warranty,
• return of deposit payment,
• single-purpose vouchers from 2024.

Warning

If the eKasa register does not have the required changes integrated by 01.01.2025, the following problems may arise:

• sending items with incorrect tax level,
• rejection of documents by FS server,
• mismatch between customer document and FS data.

Integrated adjustments in new program versions

• support for three new VAT rates + two original ones
• change in FS communication protocol
• changed registration of returnable packaging
• use of deposit payments and single-purpose vouchers

Solution for eFT4000 and eFT5000 (VAROS CHDU5001)

For these solutions, you need to purchase:

• license for new PPEKK version
• CHDÚ firmware with legislative changes support

The license is unique for each device.

Data needed for license creation

eFT4000:

• CHDÚ serial number

eFT5000:

• printer identifier or cash register code

Solution for devices without VAROS CHDU5001

You need to purchase:

• new CHDU5001
• PPEKK license
• new CHDÚ firmware

Required data:

eFT4000

• customer confirmation that CHDU5001 will be installed

eFT5000

• printer identifier or cash register code

Invalid certification for old BOWA CHDU

Old CHDÚ can no longer be updated or used with the new legislation.
Identify eKasa and CHDÚ types according to the description:

eKasa Register Identification

eKasa FT5000

• FT5000 label
• blue LED lights
  
• EFT5000B identifier on the bottom of the device
  • Example: 0e5e-f024-a1b9-bbea

eKasa FT4000

• FT4000 label
• red LED lights
• or eFT4000 with blue LED lights

CHDÚ Identification

VAROS CHDU5001

On the receipt, the total price is marked:

------------ eKasa -----------------
Total price:              100.00 EUR
------------ eKasa -----------------

Serial number is on the CHDU5001 sticker.
Example: 8752-9f26-f38b-b25b

BOWA CHDUA-1

The CHDÚ serial number is located in the document footer.
Example: TPG:C1005930

Timeline for implementing changes

eKasa eFT4000 – license generation

• identification: FT4000 / eFT4000 label
• upgrade linked to CHDÚ serial number
• obtained from sticker, Print Manager, or chduInfo.JSON file

eKasa eFT5000 – license generation

• identification: FT5000 label, blue LED lights
• upgrade linked to Identifier or cash register code KP

Options for determining the identifier:

1. EFT5000B sticker
2. web interface – SID parameter
   

Cash register code KP is printed under the document header.