What is eKasa?
eKasa is the Slovak Financial Administration system into which sellers record their sales online. Since 1 January 2026 it is governed by Act No. 384/2025 Coll. on the recording of sales, which repealed and replaced Act No. 289/2008 Coll. on the use of electronic cash registers. A sale is a payment received at the point of sale in cash or by other means that replace cash, including a cashless payment made by scanning a payment order (QR code); an advance payment or a balance payment is also a sale (§ 2 letter u)).
What matters is where the guest pays, not the platform
A common misunderstanding goes: “I have Airbnb, do I need a cash register?” The obligation, however, is not assessed by whether the booking was made through Airbnb, Booking.com, by phone, or through your own website — what matters is where and how you receive the payment. A payout from a platform to a bank account, or a transfer from the guest’s account to yours before arrival, does not belong in eKasa: according to the Financial Administration, payments made solely from account to account outside the point of sale are not recorded in eKasa. A balance paid on arrival in cash, by card, or by a QR code scanned on the spot is already a sale.
A typical accommodation provider does not need eKasa
If all of your income flows through the platform or by prepaid bank transfer, and the accommodation tax is included in the price or paid by the guest before arrival, you receive no sale on the spot and eKasa does not apply to you. Arranging all payments in advance is also the simplest way to avoid creating the obligation in the first place.
Related content
Details, including exceptions, fines, and borderline cases, are in the guide Do I need eKasa for Airbnb?. We recommend checking your specific case with an accountant or the Financial Administration of the SR.
Informational only
This page is provided for general information and is not legal or tax advice. Rates, deadlines and exemptions are set by law and municipal ordinances and can change — always verify current requirements with your municipality or a qualified advisor.