If you run an e-shop and customers pay in advance by bank transfer or by card through an online payment gateway, you do not need an eKasa cash register — Slovak law does not treat such payments as revenue received at a point of sale. The obligation to record revenue through eKasa arises only when you accept money in cash or by card directly on the premises, typically at personal pickup. What matters is not that you trade online, but how and where you receive the payment.
Does an e-shop need eKasa at all?
Most purely online shops do not need eKasa. The obligation to record revenue in the eKasa system is set out, since 1 January 2026, in Act No. 384/2025 Coll. on revenue recording, which replaced the earlier electronic cash register act. It applies to an online, virtual or software (cloud) cash register connected to the Financial Administration. The key point, however, is what the law considers to be revenue — and a cashless transfer to a bank account does not fall within that definition.
So if you sell goods and the money reaches you exclusively by transfer to your account, you do not need to obtain eKasa. The situation changes only when you start accepting cash or payment cards physically on the premises. If you are unsure whether you fall under the eKasa regime at all, our overview of the Slovak tax advisory can help you place it in context.
What counts as revenue under the law?
Revenue means a payment received at the point of sale in cash or by other means replacing cash — that is, by payment card, meal vouchers or other electronic instruments. A payment received by cashless bank transfer to the entrepreneur’s account does not fall within this definition, because it does not take place at a point of sale.
This is exactly why the method of payment decides, not the form of business. Two identical orders in the same e-shop can end differently: one paid by advance transfer with no eKasa, the other paid in cash at personal collection, with an obligation to issue a cash-register receipt. Many e-shop operators underestimate this distinction.
What about card payments through a gateway?
An online card payment through a payment gateway (such as GoPay, Stripe or Besteron) is not treated as revenue at a point of sale. The money arrives cashlessly in your account, the customer sits at a computer at home, and no point of sale is involved in the transaction. You therefore do not have to record such payments through eKasa.
The same applies to payments via electronic wallets or one-click checkout. In your books you handle them through gateway statements and matching of payments — part of everyday professional accounting in Slovakia — but from the eKasa point of view all these online payments are outside the recording obligation.
When does cash on delivery create the obligation?
With cash on delivery, what matters is who physically receives the money. If the courier or Slovak Post collects the cash-on-delivery payment and later sends it to your account, you do not record the revenue in eKasa — you did not receive the cash at your own point of sale; a third party with its own records did.
The situation is different if you accept the cash-on-delivery payment yourself, for example when you deliver goods in person. Then you receive the cash directly and the obligation to use eKasa arises. Example: a grocery e-shop that delivers orders in its own car and collects cash at the customer’s door needs eKasa; an e-shop that ships parcels by courier who collects the payment does not.
Why does personal pickup change the rules?
Personal pickup is, in the eyes of the law, a point of sale. If a customer comes to collect the goods and pays on the spot in cash — or even by card through a payment terminal — this is revenue that you must record through eKasa and for which you must issue a receipt.
Many e-shop operators forget this: online selling is exempt from eKasa, but a pickup point or a shop that allows cash payment already falls under the recording obligation. So if you offer personal pickup with on-site payment, you must have an eKasa cash register, even though you receive the rest of your turnover cashlessly. A virtual cash register is often the simplest solution when the number of receipts is low.
What penalties apply if eKasa is missing?
If you breach the recording obligation, the Financial Administration can impose significant fines. For failing to record revenue, under Act No. 384/2025 Coll. the first detected breach carries a fine of EUR 1,500 to EUR 20,000, a repeated breach EUR 3,000 to EUR 40,000, and for serious offences the Financial Administration may also propose withdrawal of the trade licence.
This is why it pays to sort out the eKasa regime before you launch personal pickup or your own cash delivery. Setting things up correctly at the start is always cheaper than paying penalties once an inspection uncovers unrecorded cash takings.
Launching personal pickup or your own delivery and unsure whether you already need eKasa? We will look at your payment channels and tell you exactly what you must record and what you do not.
FAQ
Do I need eKasa if customers only pay by bank transfer?
No. A cashless transfer to the entrepreneur’s account is not treated as revenue that would be recorded through eKasa. So if your e-shop accepts payment exclusively by advance transfer, you do not need a cash register. The obligation would arise only when you accept cash or card payments directly at a point of sale.
Must I record card payments made through an online gateway?
No. A card payment through an internet gateway is cashless and does not take place at a point of sale, so it is outside the eKasa recording obligation. It is different for a card payment through a physical terminal at personal pickup — that is treated as revenue received on the premises and must be recorded.
How does cash on delivery work with eKasa?
It depends on who receives the cash. If the courier or Slovak Post collects the cash-on-delivery payment and sends it to your account, you do not record the revenue. But if you accept the payment in person, for example during your own delivery, you receive the cash and must use eKasa. What is decisive is the physical receipt of payment, not the cash-on-delivery form itself.