As digital platforms continue to transform industries, taxi services are no exception. In Slovakia, the operation of taxi services has largely shifted to platforms such as UBER or Bolt. When it comes to the use of cash registers the rules for taxi drivers contain certain exceptions that simplify the process, especially when operating through digital platforms like Uber, Bolt, or Hopin. Here’s a breakdown of the regulations and what taxi drivers need to know about using e-cash registers in Slovakia.
Understanding the Use of Cash Registers in Taxi Services in Slovakia
Public
Slovakia
Author: Stefan Ditrih
Category:
Fiscal subject related
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260
Content accuracy validation date:
20.09.2024
Content accuracy validation time:
10:00h
Under Act no. 289/2008 Coll. on the Use of the Electronic Cash Register (ERP Act), entrepreneurs who provide services listed in Annex no. 1 of the act are required to use an electronic cash register and send transaction data to the E-Kasa system in real-time. Taxi services, classified under code 49.32 in this annex, are among the businesses that fall under this obligation.
For taxi drivers, this typically means using a virtual cash register (VRP) to record their transactions. A VRP allows drivers to register sales digitally, making it easier to meet compliance requirements without needing physical cash registers in their vehicles.
While the ERP Act mandates the use of cash registers, there is a key exception for taxi services that simplifies the process for drivers. According to § 8 par. 10 of the ERP Act, taxi drivers are not required to issue a physical cashier’s receipt if they provide a receipt for the fare in accordance with § 30 par. 5 f) of the Road Transport Act. This provision allows taxi drivers to send a receipt for the fare electronically or provide a printed receipt to the passenger without having to generate a separate physical receipt through the e-Kasa system.
With the rise of digital taxi platforms such as Hopin, Uber, and Bolt, this exception becomes even more practical. These platforms already generate and electronically send receipts for the fare directly to passengers through their apps. As such, taxi drivers using these platforms can comply with the legal requirement simply by allowing the platform to handle the electronic dispatch of the receipt.
Despite the exemption from issuing physical receipts, taxi drivers still have the responsibility to register the total fare in their e-Kasa system (usually via VRP). According to the law, this must be done immediately after the ride ends. Delaying registration until the end of the day, for example, is not permitted.
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