Approval of the new law
On 03.12.2025, law 384/2025 Z.z. on revenue recording was approved.
The law in § 21 abolishes the original law 289/2008 Z.z. on cash registers as of 1.1.2026.
Requirements of the new law
According to the FSSR statement, all reported updates and certifications of eKasa register solutions from 1.1.2026 must meet the requirements set by law no. 384/2025 Z.z.
New obligations effective from 01.01.2026
✔ Removal of Annex No. 1 - Annex No. 1, which contains services subject to revenue recording obligation, has been removed from the law. By removing the annex, the obligation to use eKasa registers for all services is established.
✔ VAT recapitulation - The obligation to send VAT recapitulation within cash register documents to the FS server is reintroduced. After downloading the list of issued documents from the Financial Administration, the turnover and tax for individual documents will be calculated. VAT recapitulation will be sent broken down by rate:
- Standard
- Reduced
- VAT exemption
WARNING: The FS server does not distinguish between two reduced VAT rates of 5% and 19%. If two reduced VAT rates are used on one document, their tax base and tax will be summed up and a cumulative sum will be sent to the FS server.
✔ Revenue recording notice - Place a notice about the obligation to record revenue in A4 format at each point of sale. This notice must remain at the point of sale until December 31, 2026.
- You can download the notice from the following link, print it, and place it in a visible location.
- Guidelines on placing the notice at the point of sale have been published by the Financial Administration and can be downloaded from the following link.
✔ Extended waiting time - The waiting time limit for a response from the FS server has been extended from 2 to 5 seconds. An OFF-line cash register receipt will be printed only after this time.
✔ Malfunction reporting - The seller is obliged to report the date and time of malfunction occurrence to the Financial Directorate through the seller’s eKasa zone no later than 96 hours from the end of the day when the malfunction occurred.
✔ Malfunction removal - The malfunction removal time is extended from 48 hours to 96 hours from the end of the day when the malfunction occurred.
✔ Receipt recording - The seller is obliged to record data from issued receipts in the eKasa register within ten days after restoring the cash register operation.
✔ Removal of DEPOSIT and WITHDRAWAL documents - DEPOSIT and WITHDRAWAL documents have been removed from the law. These documents will be printed only as other documents. The following changes result from this:
- Documents must not be sent to the Financial Administration server
- Documents cannot have numbering in the same number series with cash register documents and invoice payments
- The entrepreneur is not obliged to keep DEPOSIT documents during the day they were issued
✔ INVALID DOCUMENT documents - The law regulates obligations for INVALID DOCUMENT type documents:
- Documents must not be sent to the Financial Administration server
- Documents cannot have numbering in the same number series with cash register documents and invoice payments
- Documents do not need to be kept for 5 years from the end of the year in which they were issued
- The designation INVALID DOCUMENT applies to all documents that contain data about the price of goods or the price of services and are not cash register documents
New obligations effective from 01.03.2026
✔ Cashless payments - Introduction of the obligation for all entrepreneurs to accept cashless payments for payments exceeding 1€.
Payments can be accepted:
- Through scanning a QR code via a banking application
- Through another payment instrument (the seller determines the method)
Learn more about QR payments on eKasa registers in our blog: QR payments on eKasa registers - technical solution and process