Mandatory cashless payments

The obligation concerns all entrepreneurs who, as sellers under Act No. 384/2025 Coll. on the registration of sales, are required to record sales according to this law. Essentially, this applies to entrepreneurs who receive payment from customers for goods or services.

Act No. 384/2025 Coll., §3 paragraph 2 specifies exceptions to the obligation to record sales through the eKasa cash register. This includes, for example, the sale of securities, travel tickets, daily and periodical press, goods or services sold through vending machines, and supplementary goods at post offices. Furthermore, exceptions apply to the sale of goods or services by individuals with severe disabilities, sales in high-altitude facilities without connection to networks, and services provided by financial market entities according to special regulations when providing financial services. The obligation does not apply to sellers during internet outages or failures of technical means provided by the financial directorate, or during outages of the bank's services themselves.

The obligation to allow the buyer to make a cashless payment for the sale of goods or provision of services for transactions over 1 EUR arises on 1st March 2026.

Customers can continue to pay in cash. The new law only regulates the obligation for merchants to allow cashless payments.

No, you fulfill the legal obligation if you allow your customers any form of cashless payment.

Yes, allowing credit card payments fulfills the obligation to enable cashless payments.

A POS terminal is not a necessary condition for fulfilling the obligation. More information can be found in the section on cashless payment options.

Yes, a cashless payment from account to account also fulfills the obligation. In the Tatra banka mobile application, you can generate a Payme code for easier payment for customers.

Yes, it is a version of cashless payment from account to account.

These are instant payments from account to account via a unique QR code.

The merchant generates a QR code (at the cash register or POS terminal) for the payment of a service or goods. The customer scans this QR code with the camera of their mobile phone and completes the payment in their bank's mobile banking application. The merchant receives a notification of the completed payment and can then provide the goods or service. The entire process takes just a few seconds.

If you have an account with Tatra banka, we can send notifications about receiving QR payments to your account. You can find the current list of participating banks on the website.

If the customer has an account with Tatra banka, they can make a payment via QR code using the Tatra banka mobile application. Customers who have accounts with banks participating in the Payme standard can also send QR payments through their mobile applications. You can find the current list of participating banks on the website.

QR payments are intended for the Slovak market and may not be functional for payments from accounts in foreign banks.

A payment via QR code is an account-to-account payment, so the merchant typically receives the payment in their account almost immediately.

Payments through QR codes are based on account-to-account transfers, and therefore they are subject to the same conditions as standard payments. QR payments and notifications about QR payments are not charged separately.

Please note that outgoing payments via QR code (transfers from account to account) may be subject to a transaction tax for business entities.

A merchant can make QR code payments available to customers by using a POS payment terminal from Tatra banka or by integrating this system into their cash register system.

Activate the QR payment notification service or request a POS terminal from Tatra banka. More information can be found on Cashless payments via QR codes.

For the paying customer, it appears as a standard debit entry - an account to account transfer with a payment description, where the payer's reference is marked as QR. For the merchant, it appears as a credit entry in the account, and the payer's reference is also QR.

An internet connection is essential for making payments via QR codes for both the merchant and the customer. Additionally, the customer must have a banking application on their mobile device.

A QR payment cannot be canceled. If a merchant needs to refund a payment to the customer, they can make a payment order to the account from which the payment was sent.