eKasa
Slovak online sales recording
eKasa is the Slovak system through which cash takings are reported online to the tax authority. The register can be a certified online cash register or the state's free virtual register running on an ordinary phone, tablet, or computer. Czechia abolished its counterpart in 2023.
What changed in 2026
On 3 December 2025 the Slovak parliament passed act no. 384/2025 Z. z., replacing the earlier act no. 289/2008 Z. z. on electronic cash registers. The new recording rules apply from 1 January 2026, along with a duty to display the corresponding notice at the premises.
The most visible change is the obligation to let the customer pay by cashless means — card, QR code, or another form — where the payment exceeds one euro. Its effect was postponed from 1 March to 1 May 2026. The duty does not apply when internet connectivity or the tax authority's system is unavailable.
The list of services exempt from recording, previously an annex to the old act, was removed. Service providers who did not need a register before now do, with narrow exceptions remaining for people with disabilities, high-altitude premises, and financial institutions.
Czechia took the opposite path
Act no. 458/2022 Sb., promulgated on 28 December 2022, repealed act no. 112/2016 Sb. on the electronic recording of sales. From 1 January 2023 not only the recording duty itself ended but every obligation flowing from that act, and voluntary recording is not permitted either.
So the two markets diverge on this point: a Slovak seller taking cash needs a register and, since May 2026, a cashless option; a Czech seller has no such special regime at all. What decides the duty is where the sale happens, not where the company is registered.
When it touches an e-shop
An ordinary online order paid by card or transfer does not trigger eKasa. It comes into play when the merchant takes cash at a point of sale — collection in person, a physical store, or an event. A register is then required regardless of the order originating online.
Fines for serious breaches run from 1,500 to 20,000 euros for a first offence and 3,000 to 40,000 for a repeat, with 500 to 15,000 euros for failing to offer cashless payment. Joining till, stock, and orders into one system is a routine part of a custom e-shop.
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Explore custom e-shopsFrequently asked questions
Does an e-shop need eKasa?
Not if it only takes card or bank transfer payments. The duty arises on taking cash at a point of sale, typically collection in person or a physical store. What matters is the form and place of payment, not where the order was created.
Since when is card payment mandatory in Slovakia?
Since 1 May 2026, for payments above one euro, after a postponement from 1 March 2026. The duty lapses when the internet connection or the tax authority's system is down.
Does Czechia have the same obligation?
No. Czech electronic sales recording was abolished entirely on 1 January 2023 and cannot even be used voluntarily. A Czech seller taking cash follows ordinary tax and accounting rules instead.