Electronic cash register, virtual cash register, cash register receipt

Draft act amending Act No 289/2008 on the use of electronic cash registers and on amendments to Slovak National Council Act No 511/1992 on the administration of taxes and fees and on changes in the system of territorial financial authorities, as amended

The draft act addresses several issues related to recording sales transactions using cash registers.

These include, in particular:

- a more detailed definition of the term virtual cash register is proposed in connection with the use of virtual cash registers,

- adjustments based on experience are being proposed - these include changes related to the certification of electronic cash registers and the procedure to be taken by service organisations upon the termination of operation of a register,

- it is proposed to clarify the provisions relating to securing electronic cash registers for examination in the event of suspicion of unauthorised tampering and the procedure to be taken by businesses when their register has been secured for examination,

- some provisions are being modified for the sake of clarity.