Notification Requirement for e-Kasa Users Transitioning to VAT Payer Status in Slovakia

• Entrepreneurs using e-kasa must notify the Slovak Financial Directorate before issuing their first VAT receipt after becoming VAT payers.
• This obligation applies when VAT payer status is gained by exceeding turnover thresholds or voluntary registration, mainly for those transitioning from non-VAT to VAT payer status.
• Existing VAT payers already issuing VAT receipts via e-kasa are not affected.
• Notification is done by marking “VAT Payer” in the e-kasa zone and updating identification data in the cash register.
• Even in exemption cases, updating identification data is required, and notification is recommended to ensure correct VAT reporting.

Source: fiscal-requirements.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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