Slovakia has implemented a new law, changing the landscape of revenue reporting with the introduction of the eKasa system, which now mandates almost all sellers to record their sales electronically. This requirement extends beyond traditional businesses to include individual vendors, such as those selling homegrown fruits and vegetables. Prior exemptions have been eliminated, broadening the scope of the law to encompass all goods and services provided in business transactions.

The expanded obligations stipulated by the revised law necessitate that even professionals like doctors and lawyers accommodate electronic payment methods, such as QR payments, to comply with the regulations. However, certain groups, including individuals with disabilities, are exempt from these requirements, as well as sales in specific contexts like high-altitude huts or vending machines, and certain energy supply services. This noteworthy change seeks to enhance fiscal transparency and tax compliance across a diverse array of sectors within the Slovak economy.

The introduction of the eKasa system marks a significant shift in Slovakia's approach to revenue documentation and taxation enforcement, targeting both informal and formal economic activities. By extending the obligation to small vendors and a wider range of services, the government aims to streamline tax collection and reduce tax evasion. This initiative highlights the government's focus on promoting a more accountable economic environment and reflects ongoing efforts to modernize the financial reporting system.