Electronic cash register, e-kasa client cash register, online cash register, virtual cash register, e-kasa system, 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, and amending certain other acts

The objective of the draft act is to introduce a mechanism for the online connection of cash registers to the financial administration’s central database.

In this context, the draft act addresses:

- new definitions related to linking cash registers with the financial administration’s system,

- the assignment of codes to, and putting into service of, e-kasa client cash registers,

- the details to be provided on documents generated by e-kasa client cash registers,

- the scope of the details transmitted by e-kasa client cash registers to the e-kasa system,

- the procedure for keeping substitute cash receipt records (in the event of cash register or internet connection failure),

- administrative offences and fines,

- control of the application of the act,

- the repeal of Implementing Decree No 379/2014 (Notification No 2014/0414/SK).

At the same time, this act amends the Income Tax Act and the Act on the special levy on businesses in regulated industries.