Cashless payments from 1 May 2026: who can make do with a QR code, and who needs to use eKasa?
From 1 May 2026, sellers who are required to record sales through eKasa have an additional practical obligation: for any sale exceeding €1, customers must be offered the option of cashless payment, unless a statutory exception applies. The good news is that the law does not say that “everyone must have a payment terminal”.
Cashless payment can also be handled in another way, as long as it meets the conditions. For a small business, this can mean an easier and cheaper transition. At the same time, however, it is necessary to distinguish between two things: the way the customer pays and the obligation to record the sale through eKasa. One does not automatically replace the other.
Who the obligation applies to from 1 May 2026
The Financial Administration states that the obligation to enable cashless payment applies to a seller who is required to record sales under the Act on the Registration of Sales. A cashless option must be provided for any sale over €1. The law also provides an exception for a seller who has been granted a deferral from sending data from the online cash register to the eKasa system.
The first step is therefore not to buy a terminal. The first step is to find out whether the specific activity and the revenue received are subject to registration and how the cash register is set up.
Do you have to have a payment terminal? Not always
Cashless payment is a broader concept than card payment. In its practical answers, the Financial Administration allows a solution via a QR code with payment instructions, provided the customer is genuinely able to pay cashless. When settling an invoice that would otherwise be paid in cash and recorded through eKasa, a QR code on the invoice can, under certain conditions, fulfil this function; a separate card terminal is therefore not necessarily required.
IMPORTANT: Do not buy technology just because “everyone is talking about terminals.” First choose a cashless payment method that the customer can actually use and that fits into the existing process.
Payment terminal versus QR payment: what to consider
eKasa and cashless payment are two layers of a single process
Imagine a hair salon, a repair shop, or a small store. The customer pays cashless. The channel through which the money arrived needs to be correctly linked to the recorded sale and then to the accounting. If the terminal sends bulk settlements, the accountant needs to know which payments the total amount is made up of. In the case of a QR payment, correct matching of bank transactions helps again.
The worst-case scenario is when the cash register records one amount, the bank shows another, and the accountant receives only screenshots without any context. Digitalization is supposed to reduce administration, not create three parallel records.
What to check in the operation
- whether your sales are subject to registration via eKasa;
- whether you are required to enable cashless payments;
- which cashless payment method will be offered to customers – terminal, QR code, or another suitable solution;
- how the payment will be matched with the receipt and the bank statement;
- who checks the differences between sales, the bank, and accounting;
- whether the staff is actually able to offer and use the cashless payment option for the customer.
Example: invoice payment in cash versus QR
The seller issues an invoice to the customer. If the customer comes to pay in cash and this payment is subject to registration via eKasa, a cash register process arises. If the invoice has a QR code with payment instructions and the customer can pay it on the spot using a banking app, the Financial Administration states that this method can fulfil the obligation to enable cashless payment; a separate payment terminal is not automatically necessary.
From an accounting perspective, it is an advantage if the payment arrives in the account with data that makes it possible to assign it to a specific invoice. The less manual searching is needed, the lower the chance of an error.
How to choose a solution without unnecessary costs
If there are dozens of customers every day, a fast card terminal can be the most practical option for the customer experience. If services are invoiced and cash is accepted only occasionally, a QR solution may feel more natural. It is important not to focus only on the provider’s fee, but also on staff time, payment speed, complaints, and easy matching in accounting.
Before implementation, it is worth doing a one-day test on paper: the customer pays, receives a receipt, the money appears in the bank, and the accountant processes it a week later. If at any step it is unclear how the payment will be matched, the process is not finished yet.
How we can help with this
We can process accounting documents, bank transactions and sales as part of single-entry or double-entry bookkeeping so that they are regularly recorded in the accounts. For specific eKasa obligations, it is important to start from the type of sales and method of collection; the accounting setup is then adapted to the actual flow of documents.
Questions and Answers | FAQ
1. Musí mať od 1. mája 2026 každý podnikateľ terminál?
No. The obligation applies to selected sellers who are required to record their sales, and it concerns enabling cashless payments, not exclusively card payments.
2. Od akej sumy musím umožniť bezhotovostnú platbu?
The Financial Administration reports revenue exceeding €1.
3. Môže stačiť QR kód?
In specific situations, yes. The Financial Administration provides an example of paying an invoice using QR payment instructions, where a terminal is not required if certain conditions are met.
4. Čo je externé vedenie účtovníctva?
This service involves having the accounting agenda handled by an external partner. The client thus gains professional processing without the need for an in-house accountant.
5. Môžem prejsť k vám od inej účtovníčky alebo firmy?
Yes. We will help with a smooth transition, taking over all materials, and setting up a new system of cooperation.
6. Môžem mať jednoduché účtovníctvo aj online?
Yes. Documents and supporting materials can also be processed electronically, which simplifies cooperation regardless of location.
7. Ako často dostanem spätnú väzbu alebo výstupy?
According to the agreement and the scope of the service. Usually on an ongoing basis throughout the year and always in a way that provides a clear overview of the agenda.
8. Čo sa stane po odoslaní nezáväznej objednávky?
After sending the non-binding order, all necessary information and instructions will be sent by e-mail. Depending on the nature of the request, a phone call may also be made to go through everything together. Once all the necessary details are received, all documents will be prepared and sent by e-mail along with instructions.
Non-binding order
Fill in all the required details and a response will be sent as soon as possible.
If you start accepting new types of cashless payments from May, tell the accountant before the first full month adds up.
Correct pairing is best set up at the beginning, not retroactively.
Need advice?
Call +421 948 600 200 | happy to provide advice and sort everything out
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