SK Changes in fiscal law

A change to Law 289/2008 was passed in the Slovak Parliament on 04.12.2018.

The changes concern the previous regulations on cash registers and virtual cash registers, which are to be converted to new ""online cash registers"" (""eKasa"") throughout the country.

The previous regulation allowed companies to choose whether to use a ""classic"" electronic cash register or a virtual cash register.

With the change in the law, all cash registers - both classic and virtual - are to be connected online with the tax authorities.

These new ""online cash registers"" (ORP) will make it possible to use conventional cash registers as well as tablets, smartphones/mobile devices, PCs or virtual cash registers (VRK) at the point of sale.

In practice, this means that all cash registers must have access to the Internet. Furthermore, all transactions are immediately transmitted to the financial administration and every issued document (receipt) is recorded in the central memory.

A step-by-step implementation is planned:

  • in the first stage - until April 2019, the HORECA segment (hotels, restaurants, cafés and petrol stations),
  • in the second stage - until July 2019 - commercial and service enterprises and others will be connected.

Our development is already preparing the implementation of the new regulations. The currently available country module Slovakia will be adapted in the course of implementation.