Electronic cash register system in Slovakia

In Slovakia, the use of an electronic cash register system (e-kasa) is mandatory for entrepreneurs who accept cash or bank card payments for goods and services. This applies to both individuals and legal entities engaged in business activities.

Areas where e-kasa is mandatory:

• Retail trade: all companies and sole proprietors selling goods to final consumers.
• Services: restaurants, cafes, hotels, hairdressers, fitness centers, taxis and other similar businesses.
• Online retailers: entrepreneurs who sell online where cash on delivery is accepted.
• Rentals and Hire: Companies that provide cars for hire or property for rent.
• Professional services: accountants, translators, advertising agencies, doctors, veterinarians, and shoe or watch repairmen.

Activities exempt from the use of an electronic cash register system:

• Cleaning services.
• Extracurricular education.
• Temporary assistance with child or elder care.
• Transport services (freight transportation).
• Construction works.
• Courier food delivery.