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On December 4, 2018, the National Council of the Slovak Republic approved the amendment to Act No. 289/2008 Coll. On the use of electronic cash registers, which brings several changes that will have a significant impact on entrepreneurs. Rekomendateljnoe pismo menedzheru po snabzheniyu obrazec. The Government of the Slovak Republic, as the proposer, promises to reduce the administrative burden and expenses for entrepreneurs.
At the same time, the supervision of the financial authority should be simplified and more efficient, thereby eliminating the unlawful reduction of revenues. The e-kasa system will connect cash registers with the financial authority’s system, allowing the real-time tracking of sales and bills, as the financial authority will be immediately informed of each purchase / transaction.
The entrepreneurs will have to convert their current cash registers to online cash registers between April 1, 2019 and June 30, 2019; however, they will be able to use a computer or a tablet instead of a cash register. A zone for entrepreneurs will be created on the financial authority’s official web site. After logging in, an entrepreneur will, among other things, gain an overview of his cash register and be able to create reports on all of its revenues registered in the e-kasa system. An e-kasa zone for buyers is also planned. During trouble-free service, the e-kasa system will send real time data from the cash register to the financial authority’s system. However, if communication between the cash register and the financial authority system is not possible, the e-kasa system also allows an offline service during which all data will be stored in the cash register; the entrepreneur will then be obliged to send the data to the financial authority within 48 hours.
Exemptions to the above-mentioned obligation will be possible for cash registers used in areas without an Internet connection. In such cases, upon the Internet provider’s certification, an entrepreneur will be granted an exemption based on which it will be able to use the cash register in an offline mode.
However, the entrepreneur will be obliged to connect the cash register to the Internet at least once every 30 days and send the collected financial data from it via the e-kasa system to the financial authority. The amendment will come into force on January 1, 2019, April 1, 2019 and finally on October 1, 2019.