eKasa and cashless payments for craftspeople from 2026

Since 1 January 2026, Act No. 384/2025 Coll. on recording sales has applied in Slovakia, replacing the Cash Register Act. The list of services that had to use the eKasa cash register has gone, so the obligation now also covers bricklayers, electricians, plumbers and other craftspeople. From 1 May 2026, anyone who records sales must let customers pay without cash for amounts above €1.

Key points

Seller = a person authorised to do business or carry out other self-employed activity who receives a sale payment (Section 2(a)).

Sale = a payment for goods or a service received at a point of sale in cash, by card and similar; including a deposit and a balancing payment (Section 2(u)).

Point of sale = the place where the payment is received — including the customer’s home or a stall (Section 2(x)).

Each sale must be recorded without undue delay after it is received, at every point of sale (Section 3).

Cashless payment above €1 mandatory from 1 May 2026 (Section 15).

Fines for selected breaches €1,500–20,000, repeated €3,000–40,000 (Section 17).

Uncertain The Act does not expressly say whether a bank transfer paying an invoice is also a sale; the definition is tied to a payment received at a point of sale. For invoices paid by transfer, check the procedure with your accountant or the Financial Administration.

What has changed

Until the end of 2025, Act No. 289/2008 Coll. applied, and eKasa had to be used by sellers of goods and by providers of only those services listed in the annex to the Act. Many craft services were not on the list, so a bricklayer, painter or plumber did not need a cash register.

From 1 January 2026, Act No. 384/2025 Coll. on recording sales (zákon o evidencii tržieb) applies. According to professional sources, the list of services has gone, so the obligation covers everyone who receives payments for goods or services — with a narrow list of exceptions. According to available reports, the Financial Administration (finančná správa) is inspecting these “new” services more often in 2026.

Three terms everything depends on

Term	What the Act says (Section 2)	In a craftsperson’s practice
Seller (predávajúci)	an individual or legal entity authorised to do business or carry out other self-employed activity that receives a sale payment	sole trader, s.r.o.
Sale (tržba)	a payment received for goods or a service at a point of sale in cash or by other means of payment (card, voucher, QR); including an advance and a balancing payment	a cash deposit at the site visit, the balance paid by card on completion
Point of sale (predajné miesto)	the place where the payment is received	workshop, stall, but also the customer’s flat or building site

Exceptions

Section 3(2) lists the exceptions. For craftspeople the most relevant are: selling goods cash on delivery, sales through vending machines, and sales or services provided by a person with a severe disability (if no other person receives the payment). There is no exception for ordinary craft services in the Act.

Cashless payment from 1 May 2026

Section 15 of the Act requires a seller who records sales to allow cashless payment if the sale exceeds €1. One method is enough — a card terminal, mobile payment or a QR payment. The obligation does not apply if at the time of payment there is no internet signal on site or the technical means for confirming the payment are not working.

The Financial Administration provides a free virtual cash register app, which can also generate a QR code for payment.

Fines

Section 17 of the Act sets several ranges depending on the type of breach. For the most serious breaches (e.g. not recording a sale), €1,500 to €20,000 on first finding and €3,000 to €40,000 for a repeated breach. For not allowing cashless payment, €500 to €15,000, although on a first finding the Act provides for a warning.

If you sell your own original works without a trade licence

The Act ties the obligation to an authorisation to do business or carry out other self-employed activity. It does not expressly say whether it also covers an author who sells their own works at a fair. Under the old Act, authors did not have to record sales; under the new one we have not found clear guidance from the Financial Administration. Until it issues some, we recommend asking your tax office.

What to do

If you take deposits or balancing payments in cash or by card on the spot, set up eKasa (online, or virtual on your phone).

Introduce at least one cashless method: a terminal, mobile payment or QR payment.

Display a notice about the obligation to record sales at the point of sale (the official template is recommended).

For payments by bank transfer against an invoice, check with your accountant how to record them.