Act 384/2025 on recording revenue applies from 1 January 2026. The old exempt-service list is no longer a usable guide. Assess seller status, payment type, where payment is received and statutory exceptions.

Services covered

The duty extends to all services within the statutory scope, including craft services. Cleaning or building work is not automatically exempt under the old list. A business accepting qualifying payments at the point of sale must assess eKasa even with low turnover or no VAT registration.

Cash, cards and invoices

Cash settlement of an invoice does not remove revenue-recording obligations. A card payment at the point of sale is not the same as an exempt bank transfer. Issue the required register receipt; the invoice alone is not sufficient.

Finančná správa distinguishes account-to-account transfers outside the point of sale based on a document such as an invoice: these receipts are not recorded in eKasa. For online shops, assess each payment method separately, including transfers, acquiring, cash collection and cash on delivery. A blanket rule for every online shop is incorrect.

Cashless payments from 1 May

From 1 May 2026, sellers subject to revenue-recording duties must offer cashless payment for amounts above €1, subject to statutory exceptions. A terminal is not the only solution: an appropriate QR payment or transfer can work. Cash remains permitted.

Setup before selling

Editorial setup plan: list payment methods, obtain a register code, choose suitable ORP, SORP or VRP, test receipts and refunds, display the required notice and train staff. Free VRP can suit a small operation, subject to equipment and workflow requirements.

Exceptions and outages

Check exceptions under §3, not informal profession-based advice. Register failure, connectivity loss and later data submission follow different procedures. Keep current instructions for your chosen system. For ambiguity, describe the specific payment and collection location to the tax authority.

The payment method matters more than the document’s name

A customer receives an €80 service invoice and pays cash on site. If the transaction falls under eKasa, having an invoice does not remove the obligation to register the payment. For a card payment at the point of sale, a terminal slip is not a substitute for an eKasa receipt. An ordinary account-to-account invoice transfer outside payment collection at the point of sale may follow a different treatment. A QR code alone does not decide the regime: how payment is collected matters.

Before launch, describe the actual money flow to your accountant: on-site cash, terminal, on-site QR, invoice bank transfer or online-store payment agent. For each, specify when payment is confirmed and which document is issued. The new rules cover services more broadly than the former list: old advice that “my service is not listed” needs rechecking. For exceptions, retain the reason they apply, not just a link to someone else’s article.

Cashless payment: a terminal is not always required

From 1 May 2026, sellers subject to the relevant revenue-registration obligation must allow cashless payment for amounts exceeding €1, subject to specified exceptions. This is not a universal requirement to buy a particular terminal. Finančná správa describes an option using QR payment instructions on an invoice; the chosen method must actually let the customer make a cashless payment.

Compare fixed fees, percentage charges, receipt confirmation, connectivity and refunds. Hypothetical example: 200 card payments of €20 produce €4,000 turnover. A 1% fee plus €10 rental costs €40 + €10 = €50 a month. A 1.5% fee without rental costs €60. At €1,000 turnover, the first costs €20 and the second €15. These are hypothetical tariffs: the best option changes with transaction volume and mix.

Launch, refunds and an outage plan

Before the first sale, choose an appropriate eKasa type, obtain required identifiers, configure goods or services and applicable rates, and train the person accepting payments. Verify receipt delivery and separate terminal and register reconciliation. For a virtual register, assess the device, printing and connectivity; no licence fee does not mean a cost-free workstation.

Refund example: a buyer paid €50 and returns €20 of goods. Document the refund linked to the original sale and return €20 by an appropriate method. Do not create another sale or leave only a negative bank movement without a register explanation. Daily sales of €500 and refunds of €20 give €480 after refunds, but terminal fees must be explained separately. This arithmetic example does not replace the procedure for your register.

Keep the official instructions for connection loss or failure of the chosen register, support contacts and the procedure for restoring records. Do not continue under an invented “record it later” rule. At shift end, compare cash, registered payments, refunds and actual provider settlements; payout delays and fees should not appear as missing revenue.

Related guides

Official sources