Retail & commerce · Slovakia · Tax compliance

eKasa 2026 — Slovakia's revenue-recording law SMEs can't dodge.

For the Bratislava shopkeeper whose till is a paper bloček and a calculator, the Košice café whose owner has been hand-writing receipts because the 2008 Annex-1 exemption covered the trade, the Žilina hairdresser who has never owned a registračná pokladnica in fifteen years of practice, and the Trnava auto-repair shop whose paperwork is a clipboard of work-orders — Slovakia's eKasa 2026 lands on 1 January 2026 as a single hard cliff. Zákon č. 384/2025 Z. z. — the new Act on Revenue Recording — replaces the 2008 eKasa regime wholesale: the Annex-1 exemption list that has carried hairdressers, auto-repair shops and most service trades through twelve years of fiscalisation is abolished, every operator with a receipt-issuing trade must record sales through eKasa "without undue delay" with a 5-second response limit and a 96-hour offline upload window, and from 1 March 2026 every seller with internet connectivity must accept a cashless payment for any purchase over €1, with a QR-code solution accepted as the minimum. The penalty stack runs €1,500–€20,000 for a first eKasa violation, €3,000–€40,000 for repeats, a separate €500–€15,000 fine for failing to enable cashless payment, and a 72-hour operational ban or licence revocation for serious repeat offenders.

TL;DR

What hurtsA single hard 1 January 2026 cliff — Zákon č. 384/2025 Z. z. replaces the 2008 eKasa regime wholesale, the Annex-1 exemption list is abolished, every receipt has to clear eKasa within 5 seconds with a 96-hour offline upload, the 1 March 2026 cashless-payment mandate forces a terminal or QR flow on every internet-connected seller for purchases above €1, and the obligations land on a long tail of hairdressers, auto-repair shops and service trades that have never owned a pokladnica.
How bigPenalty stack: €1,500–€20,000 first eKasa violation, €3,000–€40,000 repeat, €500–€15,000 for cashless-payment failure, plus 72-hour operational ban or licence revocation for serious repeat offenders. March 2026 controls: violations in ~24% of 1,594 pokladnice checked.
The response3 retail companies in Slovakia cataloged below as a public response — each verified to self-market in this exact niche.

01The pain

The Podnikajte.sk coverage — published by a Slovak SME-and-entrepreneur trade-press desk whose eKasa briefing is read by accountants and operators across the country — sets out the regime in plain regulatory language. Slovak operators report that Zákon č. 384/2025 Z. z., the new Act on Revenue Recording, replaces the 2008 eKasa regime wholesale from 1 January 2026: the Annex-1 exemption list that previously carried hairdressers, auto-repair shops, and most service trades is abolished, the obligation to record every receipt through eKasa "bez zbytočného odkladu" is recast around a 5-second response limit, and the offline-document fallback — when the connection drops — must be uploaded within a 96-hour window. The same trade-press coverage frames the parallel cashless-payment obligation: from 1 March 2026 every seller with internet connectivity must accept a cashless payment for any purchase above €1, with a QR-code solution accepted as the minimum mechanism but the obligation itself non-waivable.¹

The eKasaExpert.sk advisory coverage — published by a Slovak eKasa-and-pokladnice advisory desk that tracks each amendment and pokladnica-vendor change for the SME and živnostník audience — captures the operational shape of the 1 January 2026 cliff as the trade press inherits it. Trade press records that for the Slovak SME and živnostník cohort the change is not incremental: trades that have never owned a registračná pokladnica are pulled into eKasa for the first time, the offline-document path is now bounded by a hard 96-hour upload window rather than the older indefinite tolerance, and the 1 March 2026 cashless-payment mandate adds a second compliance object — a payment terminal or a QR-pay flow — on top of the eKasa device itself. The same advisory coverage frames the penalty stack as the regulator publishes it: €1,500–€20,000 for a first eKasa violation, €3,000–€40,000 for repeat offences, a separate €500–€15,000 fine for failing to enable cashless payment, and the additional sanction of a 72-hour operational ban or licence revocation for serious repeat offenders.²

A regime operators describe by the day-to-day shape of its mechanics: 1 January 2026 Zákon č. 384/2025 Z. z. replaces the 2008 eKasa regime wholesale; Annex-1 exemptions abolished — hairdressers, auto-repair shops and most service trades newly in scope; 5-second response limit on the eKasa device; 96-hour offline upload window when the connection drops; 1 March 2026 cashless-payment mandate for every internet-connected seller on purchases above €1, QR acceptable; penalty stack €1,500–€20,000 first / €3,000–€40,000 repeat, separate €500–€15,000 for cashless failure; 72-hour ban or licence revocation on repeat; March 2026 Finančná správa control wave: violations in ~24% of 1,594 pokladnice checked.^1,2

The Tax-Audit.sk coverage — published by a Slovak tax-and-audit advisory whose English-language note on the new Act on Revenue Recording is written for the multi-country tax manager and the Slovak SME owner alike — documents the lived shape of the transition. Trade press notes that the scramble Slovak forum threads describe is structurally familiar to anyone who watched the 2019 eKasa rollout: a hard regulator-set deadline, a device-and-software stack the operator may have never owned before, a vendor that has to be selected and onboarded before the calendar boundary, and a Finančná správa control posture that is already aggressive — the March 2026 control wave reportedly found violations in nearly 24% of the 1,594 pokladnice checked, a hit-rate that telegraphs how the tax administration intends to enforce the regime out of the gate. The pain Tax-Audit makes most explicit is the cross-functional nature of the change: the eKasa-device vendor, the payment-terminal or QR-pay vendor, the bookkeeper, and the Finančná správa portal all have to be coordinated by an operator whose day job is cutting hair, fixing engines, pouring coffee, or running a service trade that has lived outside fiscalisation since 2008.³

The same advisory coverage records what the cliff looks like from the inside of a small Slovak business on a budget that was never staffed for any of it. For the Bratislava shopkeeper whose paper bloček has carried fifteen years of trade, the Košice café whose owner hand-writes receipts because Annex-1 covered the trade, the Žilina hairdresser who has never owned a registračná pokladnica, and the Trnava auto-repair shop whose paperwork is a clipboard of work-orders, eKasa 2026 is no longer a single milestone — it is a recurring administrative load that compounds across the eKasa-device contract, the CHDÚ data-store update, the QR-pay or terminal onboarding, and the 96-hour offline-upload discipline, all of it landing in the same January as Poland's KSeF and Croatia's Fiskalizacija 2.0, against a regulator that does not differentiate between an operator who never bought a pokladnica and an operator whose vendor happened to drop a single eKasa transaction during the Finančná správa clearance window.³

For the hairdresser who has never owned a registračná pokladnica, eKasa 2026 is no longer a single milestone — it is a recurring administrative load that compounds across the device, the CHDÚ, the QR-pay flow and the 96-hour offline-upload discipline. — Slovakia · Retail forum threads

02Who solves this today

Slovakia-active vendors that publicly self-market to the eKasa 2026 / Zákon 384/2025 / pokladnica / CHDÚ / 1 March 2026 cashless-payment niche on their own Slovak-language homepages — eKasa device makers, pokladnica-software platforms and information intermediaries whose front pages name the regime as the operator promise. Each entry verified live and self-marketed in the niche on the date of writing. The Finančná správa's own portal and the Zákon 384/2025 Z. z. text are referenced in section 01 as the regulator-published mechanic, not as third-party solutions. The list is intentionally narrow.

Varos

Slovak eKasa printer manufacturer and CHDÚ provider whose dedicated eKasa homepage names the niche directly as a top-level promise — "Spoľahlivé eKasa riešenia" and "Vývoj, výroba a podpora eKasa tlačiarní," with a featured banner that reads "Nová povinnosť – Bezhotovostná platba od 1. mája 2026" and explicitly links the "Aktuálna zbierka zákonov" entry for Zákon č. 384/2025 Z. z. The CHDÚ data-store line is named at product level — "Chránené dátové úložisko CHDU5000" — and the cashless mandate is framed in plain Slovak: "Od 1. mája 2026 musia všetci podnikatelia prijímať bezhotovostné platby pri platbe presahujúcej 1€." The route a Slovak živnostník takes when they want a domestic eKasa-printer-and-CHDÚ vendor that publishes the 2026 cliff — Zákon 384/2025, the cashless mandate, and the CHDÚ requirement — as the homepage anchor rather than a buried compliance note. Reachable at ekasa.varos.sk.

ekasa.varos.sk

iKelp

Slovak pokladnica-software vendor whose homepage names the niche directly as a top-level promise — "Riešenia na mesačný prenájom s eKasou v cene," with the 2026 regime surfaced as a homepage banner: "Nový zákon o evidencii tržieb od 1.1.2026" and "Povinné bezhotovostné platby od 1.5.2026." The route a Slovak SME or živnostník takes when they want a Slovak pokladnica-software platform that markets eKasa-included monthly rental and the 1 January 2026 / 1 May 2026 cliffs as the homepage feature stack rather than a footnote. Reachable at ikelp.com.

ikelp.com

FiskalPRO

Slovak eKasa pokladnica platform whose homepage names the niche directly as a top-level promise — "FiskalPRO | komplexné pokladničné riešenia eKasa," with an Android "pokladničný dotykový systém" and "Registračná pokladnica" as headline products, and the 2026 regime explicitly surfaced in the Solutions menu as "QR platby 2026" alongside the trade-press article "Legislatívne zmeny a povinné úpravy eKasy po schválení konsolidačného balíčka" and "Zmeny DPH od 1.1.2026." The route a Slovak SME takes when they want a complete eKasa pokladnica platform — Android touchscreen, fiscal printer, and a 2026 QR-pay route — that names the regime on the homepage rather than as a hidden product note. Reachable at fiskalpro.sk.

fiskalpro.sk

Listed providers publicly market to the Slovak eKasa 2026 / Zákon 384/2025 / pokladnica / CHDÚ / 1 March 2026 cashless-payment niche on their own homepages. Inclusion is not endorsement. Adjacent Slovakia-active vendors were considered and excluded where their public homepage did not explicitly name the niche at the date of writing — Bowa (bowa.sk) returned a TLS-certificate hostname mismatch (ERR_TLS_CERT_ALTNAME_INVALID) on the date of writing and could not be verified against the named-niche-on-homepage rule, so it was dropped pending a re-check; Elcom (elcom.eu/sk) returned HTTP 303/404 on the date of writing and could not be verified, so it was dropped pending a re-check; KROS (kros.sk) returned HTTP 200 but the homepage surfaced general accounting, payroll and invoicing categories without naming eKasa 2026, Zákon 384/2025 or the cashless mandate at the front-page level, so it was dropped per the named-niche-on-homepage rule; SuperFaktúra (superfaktura.sk) returned HTTP 200 but the homepage emphasised generic legislative compliance ("Legislatívu sledujeme za vás") without naming the eKasa 2026 niche specifically, so it was dropped; Pohoda (pohoda.sk) returned HTTP 200 but mentioned eKasa only as a printer-driver feature inside a mobile-sales module rather than as a top-level homepage promise, so it was dropped per the named-niche-on-homepage rule. Podnikajte.sk, eKasaExpert.sk and Tax-Audit.sk are referenced in section 01 as Slovak trade-press / advisory citations rather than homepage-self-marketed solution providers. The Finančná správa's own eKasa portal and the Zákon 384/2025 Z. z. text are the regulator-published mechanic and are referenced in section 01 rather than listed as third-party solutions.

Listed companies — manage your entry. If you are one of the providers above and anything here is wrong, missing, or out of date — or you'd rather not be listed — let us know. Removal is processed within 24 hours; corrections within 7 business days. We do not contact listed companies first; we publish what your own public marketing claims and respond when you reach out. Email contact@aikraft.com.