New Sales Recording Act: eKasa for all services too

AWhat changed

Act No. 384/2025 Coll. on recording sales (zákon o evidencii tržieb) replaced Act No. 289/2008 Coll. The seller must record each sale in an eKasa cash register (pokladnica eKasa) without undue delay after receiving the payment, and must use eKasa at every point of sale. According to professional sources, the former list of services has gone, so the obligation also covers craftspeople and services that did not need eKasa before.

CWho it affects

Individuals and legal entities authorised to do business or carry out other self-employed activity that receive payments for goods or services at a point of sale.

Craftspeople and service providers (building trades, repairs, services at the customer’s premises) that did not need eKasa under the old Act.

DWhat to do

If you take cash or card payments on the spot, get an eKasa cash register (online or virtual).

Record deposits and balancing payments too — the Act expressly treats them as sales.

Display a notice about the obligation to record sales at the point of sale.

Check whether you fall under one of the exceptions in Section 3(2) (e.g. cash-on-delivery goods, vending machines).

Explanation

Under Section 2 of the Act, a sale is a payment received for goods or a service at a point of sale — in cash, by payment card or similar means, including a payment made as a deposit or a balancing payment. A point of sale is the place where the payment is received; it does not have to be a shop.

The exceptions (Section 3(2)) are narrow: for example postage stamps and similar, goods sold through vending machines, cash-on-delivery goods, sales by a person with a severe disability (with conditions), high-mountain facilities without a connection, motorway vignettes and selected energy services.

Penalties are substantial: for selected breaches €1,500 to €20,000 on first finding and €3,000 to €40,000 for a repeated breach (Section 17).