eKasa and the obligation to record sales: who it applies to

The system of eKasa and the obligation to record sales applies to entrepreneurs who accept payments in cash or by similar means for specified goods and services. Although it is a separate area of administration, it is closely linked to tax discipline and to keeping the company’s sales in order. In this article we explain who the obligation applies to, what the exemptions are and how to meet it correctly so that you avoid fines.

What eKasa is

eKasa is a system that connects cash registers online to the Financial Administration (Finančná správa). Every receipt issued is recorded in real time on the Financial Administration’s servers, which increases the transparency of sales and limits their concealment. The cash register must meet the technical requirements and be properly registered before it is first used; otherwise it is not possible to issue valid receipts. You can use either a certified online cash register or a free virtual application that the Financial Administration provides for lower numbers of receipts. Choose according to the volume of your sales and the way you sell.

Who the obligation applies to

Sales must be recorded by an entrepreneur who accepts cash payments for goods or services listed in the law. What matters is the type of activity carried out and the method of payment accepted, not merely the fact that a sale takes place. The law defines precisely which services are subject to the obligation, so you cannot rely on the recording obligation not applying to you just because you provide services rather than goods.

• sales of goods for cash to end customers
• selected services specified in the annex to the law
• card payments and similar means at the premises

Exemptions from recording

Some activities are exempt from the obligation and certain sales are not recorded, for example payments made exclusively by bank transfer without any cash at all. However, the list of activities that are subject to the obligation and of those that are exempt changes with amendments, so check how your specific activity is currently classified in the regulations in force or with an expert, so that you do not record sales by mistake or, conversely, ignore the obligation.

The operator’s obligations

The entrepreneur must issue the customer with a cash register receipt, retain the data and ensure that the cash register works properly while the business is open. If the connection fails, special rules for backup recording apply, which you need to know in advance so that you can react immediately and correctly when an outage occurs and are not left unable to issue a receipt to a customer.

Penalties for breaches

Failing to issue a receipt or not using eKasa where it is compulsory can lead to fines and, in the case of repeated breaches, to stricter measures, such as a temporary ban on the activity. In practice, Financial Administration inspections focus precisely on the issuing of receipts, often by means of a test purchase, so do not take these obligations lightly.

The link with tax matters

Although eKasa is not directly part of the tax return, the recorded sales are an important basis for correct accounting and for tax audits, and they must correspond to the income reported. If you are not sure whether eKasa and the obligation to record sales apply to you, have the classification of your activity checked by an expert who will assess your specific situation. This way you avoid not only possible fines but also the unpleasant situation in which discrepancies between the recorded sales and the tax return filed attract unnecessary attention during a tax audit.

Related articles: Reclaiming VAT paid abroad: the application and deadlines, VAT rates in Slovakia and how to apply them correctly, Cancelling VAT registration: the procedure.

Frequently asked questions

Do I need eKasa if I accept payments only to my bank account?

If you accept payments exclusively by cashless bank transfer and there is no cash or similar means of payment at the premises, the obligation to record sales through eKasa does not generally arise. However, check how your activity is classified under the current law.

What should I do if the internet goes down?

If the connection fails, the rules for backup recording apply: you issue receipts in what is known as offline mode and send the data once the connection has been restored. Set up the procedure in advance so that you can react immediately when an outage occurs.