Amendments concerning eKasa and the recording of sales

The recording of sales has been extensively digitalised over the past few years, and the eKasa system has become the standard for entrepreneurs who accept cash payments. Amendments concerning eKasa and the recording of sales keep extending both the range of obligations and the types of transactions that must be recorded. This article will help you understand the logic of the system and what to watch out for when the rules change.

How eKasa works

eKasa is a system that connects cash registers online to the Financial Administration (Finančná správa). Every receipt is sent to the server in real time, which increases the transparency of sales. The aim is to curb the under-reporting of sales and to make inspections simpler. The specific technical and administrative requirements keep evolving, so always check the details in the current wording of the relevant regulations.

Who the recording obligation applies to

The obligation to record sales applies to a wide group of entrepreneurs, but there are also exceptions. Amendments concerning eKasa and the recording of sales usually adjust precisely the scope of this obligation.

• Sellers of goods who accept cash payments
• Providers of selected services
• Entrepreneurs who accept card payments at the point of sale
• Premises with an obligation to issue a receipt

What the amendments focus on

The changes most often concern extending the range of activities that are subject to recording, the required particulars of the receipt and the technical requirements for the devices. Also keep an eye on the rules for connection outages and for the procedure when a receipt cannot be sent online. Amendments quite often also respond to new payment methods and to the connection of cash registers with other systems, so it is worth checking whether your device and software meet the current requirements. It is precisely these details that hide obligations which, if neglected, can lead to penalties and even to a temporary suspension of sales.

Obligations when operating a cash register

Apart from recording the sale itself, an entrepreneur also has other obligations – for example, to display a notice of the obligation to issue a receipt in a visible place and actually to hand the receipt to the customer. It is also important to set up the cash register correctly, to assign the correct tax rates to the individual items and to maintain the cash register regularly. And do not forget to keep data and documents for the period required by law. Keeping this area in order will not only make any inspection easier but will also give you an accurate overview of your sales for your own decision-making.

Common mistakes

Typical mistakes include failing to issue a receipt, recording a sale under the wrong item or following the wrong procedure during a connection outage. It is equally problematic when an entrepreneur does not keep track of whether their activity has in the meantime become one of those subject to recording, or uses outdated software without the necessary updates. That is why, with every amendment, you should check whether the new obligation applies to you, and keep checking that your device meets the required parameters.

How to prepare

The foundation is a reliable device, up-to-date software, clear rules for the staff operating it and properly kept documents. If you are not sure how the amendments concerning eKasa and the recording of sales will affect your business, consult an expert. At Bilvao we will help you assess whether and how the recording obligation applies to you, and set up your processes so that you comply with the current regulations and can handle any inspection without unnecessary stress.

Related articles: The Consumer Protection Act and its impact on entrepreneurs, Changes in the subsistence minimum and their impact, European DAC7 legislation and the obligations of platforms.

Frequently asked questions

Does every entrepreneur have to use eKasa?

No, the obligation applies to a defined range of activities, mainly when accepting cash payments or card payments at the point of sale. There are also exceptions. As the scope of the obligation changes with amendments, check in the current wording whether your activity has become one of those subject to recording.

What should I do if my internet connection goes down?

For situations in which a receipt cannot be sent online, there is a special procedure under which the data is sent later. Check the specific deadlines and conditions in the version of the regulation in force, and have the procedure set up in advance so that you avoid penalties.