eKasa
eKasa (electronic cash register)
Slovakia's online cash register system under Act No. 289/2008 — every receipt is sent in real time to the Slovak Financial Administration.
What is eKasa?
eKasa is Slovakia’s online cash register system introduced from 1 April 2019 under Act No. 289/2008 on the use of electronic cash registers. Every sale made by a business for cash (or by other accepted means such as payment card or meal vouchers) must be transmitted in real time through a certified point-of-sale application (“e-Kasa client”) to the servers of the Slovak Financial Administration, which generates a unique code (OKP/PKP) and returns it to the receipt.
An eKasa receipt contains a QR code through which the customer can instantly verify its authenticity at pokladnicnyblocek.sk. The introduction of eKasa significantly reduced the grey economy in hospitality, services, and retail.
Types of e-Kasa clients:
- Online cash register — software on a PC/tablet with a certified connection
- Virtual cash register (VRP) — a free web application from the Slovak Financial Administration
- Portable eKasa — e.g. for taxis, couriers, or mobile point-of-sale
Note for international readers: eKasa is a Slovak-specific regulatory requirement for cash sales at point of sale (B2C). Companies operating physical retail or service locations in Slovakia where cash payments are accepted must use a certified eKasa system. Cashless B2B bank transfers are exempt and covered by standard invoices.
When it applies
eKasa is mandatory for every cash sale to consumers (B2C). It does not apply to cashless B2B payments via bank transfers — those are sufficient with a standard invoice.
See the Invoicing module and the retail industry page.
Related terms
- DPH / VAT — an eKasa receipt is also a VAT document. See /en/glossary/dph.
- e-Invoice — the cashless alternative for B2B. See /en/glossary/e-invoice.
- QR platba — customers can pay by QR code before the receipt is issued. See /en/glossary/qr-platba.
In Modulario
Modulario connects to e-Kasa clients via integration or API — a sale from the Invoicing module automatically triggers the issuance of an eKasa receipt, the sales data is immediately posted to Accounting, and the daily closing report is generated automatically.
Modulario supports multiple certified cash registers. The daily closing is generated automatically, receipts are archived in full compliance with legal requirements, and VAT reporting is automatically assembled from eKasa data and invoices in the Accounting module.
Violations of eKasa obligations (e.g. selling without transmitting a receipt, tampering with the register) can result in fines from the Slovak Financial Administration ranging from 330 € to 50,000 €, and in repeat cases the business licence may be revoked. Inspections take place both in the field and via online monitoring.
Related terms
DPH
An indirect consumption tax added to the selling price of goods and services — in Slovakia the rates are 23%, 19% and 5% (2025).
e-Invoice
A structured electronic invoice in XML/UBL format that can be processed automatically without manual re-keying.
QR platba
A QR code on an invoice that contains all the details needed for payment — the customer scans it in their banking app and the payment is filled in automatically.
IBAN
An internationally standardised bank account number — in Slovakia 24 characters, beginning with the country code SK.
O2C
The process from receiving a customer order, through invoicing and delivery, to the payment being credited to the company's bank account.
Related Modulario modules
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