General subject related
The first draft law proposed a reduction in the VAT rate on gasoline and diesel from the standard 20% to a significantly lower rate of 8%. This measure was intended to alleviate the financial burden on consumers and businesses by making fuel more affordable.
The second draft law focused on reducing the excise duty on fuel. Specifically, the duty on gasoline was to be decreased from EUR 514 per 1,000 liters to EUR 359, and the duty on diesel was to be lowered from EUR 368 per 1,000 liters to EUR 330. These reductions were designed to further cut fuel costs and support economic stability during the specified period.
Despite the potential benefits, the parliament's decision to reject these proposals means that the current VAT and excise duty rates will remain in effect. The standard VAT rate of 20% and the excise duty rates of EUR 514 per 1,000 liters for gasoline and EUR 368 per 1,000 liters for diesel will continue to apply.
The rejection of these draft laws has implications for both consumers and businesses in Slovakia, who will not see the anticipated reductions in fuel costs. As the country moves forward, it remains to be seen what alternative measures, if any, will be proposed to address the economic challenges associated with fuel pricing.
Other news from Slovakia
Slovakia publishes accreditation rules for E-Invoicing service providers
Slovakia
Author: Nikolina Basić
Slovakia has published accreditation rules for e-invoicing service providers, setting the conditions for operating Peppol Access Points as part of its decentralized “5-corner” e-invoicing system ahead of the national mandate. Mandatory e-invoicing will apply to domestic transactions from 1 January 2027 and to cross-border transactions from 1 July 2030, with voluntary testing for certified provider... Read more
Slovakian financial administration launches QR payment pilot
Slovakia
Author: Nikolina Basić
Slovakia has launched an open pilot for QR payments, allowing businesses to test cashless payment options ahead of new rules effective 1 March 2026, which give customers the right to request a cashless payment for purchases over €1 while keeping cash as an option. The pilot, available to all businesses using online cash registers, supports multiple cashless methods and relies on bank instant payme... Read more
New document was uploaded: E-commerce Slovakia - Legal requirements
Slovakia
Author: Nikolina Basić
This document explains Slovakia’s fiscal and e-commerce framework, focusing on mandatory fiscalization via the eKasa system, real-time reporting of cash and cash-equivalent transactions, and the conditions under which e-commerce activities are exempt from using cash registers. It also outlines the legal basis and general requirements for distance selling, consumer information duties, and payment scenarios (online payment, bank transfer, and cash on delivery) and clearly distinguishes when fiscal receipts are required versus when non-fiscal proof of sale is sufficient. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginNew document was uploaded: Act of the National Council of the Slovak Republic (EN)
Slovakia
Author: ...........
This document is Slovak Act No. 384/2025 Coll. on Sales Records, effective from 1 January 2026, which establishes the legal framework for recording sales through the eKasa system in Slovakia. It defines the obligations of sellers when accepting payments, regulates the use of online, software-based, and virtual cash registers, and sets detailed technical and certification requirements for cash register software and protected data storage. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginNew document was uploaded: Act of the National Council of the Slovak Republic (SK)
Slovakia
Author: ..............
This document is Slovak Act No. 384/2025 Coll. on Sales Records, effective from 1 January 2026, which establishes the legal framework for recording sales through the eKasa system in Slovakia. It defines the obligations of sellers when accepting payments, regulates the use of online, software-based, and virtual cash registers, and sets detailed technical and certification requirements for cash register software and protected data storage. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginImportant notice: changes to cash register rules from 1 January 2026 in Slovakia
Slovakia
Author: Nikolina Basić
From 1 January 2026, Slovakia will fully transition to eKasa-only cash register reporting, phasing out legacy fiscal devices, formally allowing cloud-based cash registers, expanding the scope of sales subject to recording, extending online response times, preserving controlled offline reporting, and mandating QR codes on receipts for public verification. In general, changes include: Electronic... Read more
Retailers in Slovakia must inform customers of eKasa rights from January 2026
Slovakia
Author: Nikolina Basić
From 1 January 2026, Slovakia will require all retailers accepting cash or digital payments to prominently display a notice at the point of sale informing customers of their legal right to receive a receipt, under Act No. 384/2025 Coll. on Sales Records. The measure applies to all businesses using the eKasa system, includes detailed placement and format rules issued by the Tax Administration, and... Read more