With effect from 1 January 2012 entrepreneurs who sell goods or provide specified services and meet the statutory conditions are obliged to use electronic cash registers with fiscal module.
Entrepreneurs residing in the Slovak republic or entrepreneurs with the headquarter outside the territory of the Slovak Republic but selling goods or services in Slovakia, are obliged to use electronic cash registers as well.
From April 1, 2015 the Financial Directorate has launched a free business application – virtual cash register. It is aimed for those entrepreneurs, whose number of issued documents is less than 1,000 during one calendar month. Entrepreneurs who exceed this limit are obliged to use electronic cash register.
If the entrepreneur does not use electronic cash registers, the tax authority may impose a fine of 330 to 3 300 EUR.
