In order to assess whether specific fiscalization rules apply to you in the Slovak Republic, it is important to understand the basic concepts which affect the applicability of these obligations to particular subjects.
From July 1st, 2019, all entrepreneurs must be connected to the eKasa system nationwide.
EKasa is a project established by the Slovak authorities in order to connect all cash registers online to the Financial Administration portal – eKasa.
Cash registers which are connected to the authorities are called e-kasa client cash registers, which can operate as one of the two types: an online cash register (“ORP”) or a virtual cash register (“VRP”).
EKasa requirement applies to any natural or legal person who, based on a business license, sells goods or provides specified services, and receives sales in cash or other means of payment replacing cash for the sale of goods or the provision of specified services.
Using ORP/VRP also applies to entrepreneurs with permanent residence or registered office outside the territory of the Slovak Republic.
In connection with the above, the obligation to use ORP/VRP applies to an entrepreneur who simultaneously meets the following conditions:
- carries out business activities,
- accepts cash sales at the point of sale,
- sells goods or provides a defined service.
If one of the above conditions is not met, there is no obligation to use ORP/VRP.
An entrepreneur according to the Commercial Code is:
- a person registered in the commercial register,
- a person who conducts business on the basis of a trade license,
- a person who conducts business on the basis of a license other than a trade license pursuant to special regulations,
- a natural person who carries out agricultural production and is registered in accordance with the law on private entrepreneurship of citizens, as amended, the so-called self-employed farmer.
Revenue is a payment received from the sale of goods or the provision of a service at a point of sale in cash or other means of payment replacing cash, in particular electronic means of payment or a voucher entitling to the purchase of goods or the provision of a service, except for a payment received by non-cash transfer to the entrepreneur’s account; revenue is also a payment received as an advance. Payment received in cash for the purpose of paying an invoice is also subject to the registration of revenues in the ORP/VRP.
A point of sale is a place where sales are received. The definition of the term “point of sale” implies that it is any place in the territory of the Slovak Republic where an entrepreneur receives sales in cash for the sale of goods or for the provision of a defined service, e.g. a permanent establishment, a changing point of sale (sales at marketplaces, provision of services at customers’ premises, etc.).
Once you are certain that you must implement Slovak fiscalization rules, JB Fiscal Consulting is here to help you get and/or to remain compliant with these requirements.