The Slovak Ministry of Finance Prepares New Revenue Accounting Law. What Will Change for Businesses?

12.08.2025

The Slovak government is discussing a new revenue accounting law (zákon o evidencii tržieb), which aims to change the rules for using cash registers and make cashless payments mandatory. Here are its main provisions.

How might the rules for electronic cash registers change?

The bill exclusively concerns revenue accounting through the eKasa system. Three main innovations can be highlighted in its text.

▪️ Abolition of exceptions

If the bill is passed, payment for all services without exception must be recorded through eKasa. This is intended to ensure equal conditions for all service providers and eliminate what the authorities consider unjustified privileges for certain entrepreneurs who previously could operate without a cash register. The Ministry of Finance also hopes this will help combat dishonest revenue underreporting.

▪️ New type of cash registers

The government proposes introducing the possibility of using software solutions (softvérová pokladnica) as an alternative to the existing online (on-line registračná pokladnica) or virtual (virtuálna registračná pokladnica) cash registers. Businesses will be able to choose which type of cash register to use, depending on their work format.

▪️ Mandatory notification of cash register malfunction

Entrepreneurs will be required to report any malfunction of their cash register to the Financial Administration through the eKasa system. If the bill is passed, detailed instructions on the procedure in such cases will be published on the Ministry of Finance’s website. All other obligations of entrepreneurs, manufacturers, and distributors related to the operation of electronic cash registers will remain unchanged.

Other innovations: cashless payment and technical DIČ

Another important provision of the new bill will be the mandatory acceptance of cashless payments. Any seller will be required to offer this option to the buyer for purchases over one euro. This can be done using a QR code, bank card, or mobile application. Businesses will be able to choose the possible payment methods themselves.

The bill also clarifies that its rules will apply to all individuals or legal entities without exception who accept payment for goods or services and conduct business activities, regardless of their place of residence or legal address. This expands the interpretation of the term “seller” in the legislation and broadens the circle of those required to register their revenue in the eKasa system.

The document also addresses the situation where an entrepreneur does not yet have a tax number (daňové identifikačné číslo, DIČ). In such cases, they will receive a temporary, technical DIČ specifically for revenue accounting purposes (technické DIČ na účely evidencie tržieb). Upon further registration with the tax authorities, this number will automatically become permanent.

Why is the new law needed?

The document is intended to replace the current law on the use of electronic cash registers (№ 289/2008) and amend the law on tax administration and the activities of financial authorities (№ 511/1992).

The new law aims to simplify regulation in the field of cash register use – currently, several regulatory acts are in force in Slovakia, some of which are partially outdated. The document should also adapt the norms to modern revenue accounting technologies, make the fight against tax evasion more effective, and accelerate the digitalisation of the tax system, according to the explanatory note to the bill.

When might the law come into effect?

If the bill is approved by the National Council and signed by the president, it will come into effect on 1 January 2026.