- To determine if fiscalization rules apply in Slovakia, understanding basic concepts is essential
- As of July 1, 2019, all entrepreneurs in Slovakia must connect to the eKasa system
- eKasa connects all cash registers online to the Financial Administration portal
- Connected cash registers are termed e-kasa client cash registers, functioning as either an online cash register or a virtual cash register
- eKasa requirements apply to any entity selling goods or services and receiving payments in cash or cash equivalents
- Entrepreneurs based outside Slovakia but operating within must also use the online or virtual cash register systems
- The obligation to use these systems is for entrepreneurs who conduct business activities, accept cash at the point of sale, and sell goods or provide specific services
- If any of these conditions are not met, the obligation does not apply
- An entrepreneur is defined as someone registered in the commercial register, holding a trade license, holding a special license, or a self-employed farmer
- Revenue includes payments received in cash or cash equivalents at the point of sale, including electronic payments and vouchers
- A point of sale is any location in Slovakia where sales are made in cash for goods or services
Source: jbfiscalconsulting.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
