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Accounting and taxes

Mandatory cashless and QR code payments from 1 March 2026

Author

Good teacher

Published

October 22, 2025

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From March 1, 2026 takes effect new law on sales records, which imposes an obligation on entrepreneurs enable the customer to make cashless payments. The obligation can be fulfilled. by any from the following forms:

  • payment by payment card via terminal,
  • payment by scanning the QR code (state-supported alternative),
  • other commercial cashless solutions of comparable type.

Cash is not disappearing; it is an obligation to offer also cashless alternative.

Scope of consumer obligations and rights

  • The customer is entitled require cashless payment; at sale over €1 the entrepreneur is obliged to enable it.
  • The practice of traders determining minimum amount for non-cash payment ("by card from €5, etc.).
  • Form selection cashless payment is up to the entrepreneur: card or QR. If the entrepreneur has a terminal, not mandatory offer QR code payment; if it provides QR code payment, not mandatory have a terminal.

Instant Payment Notifier (NOP)

The Financial Administration of the Slovak Republic in cooperation with Slovak Technical University (STU) develops a system Instant Payment Notifier (NOP).
The goal is:

  • to provide accessible and safe an alternative to terminals,
  • automate notification of received instant payments directly to the cash register (recording device),
  • increase transparency and reduce the scope for tax evasion.

NOP works with unique transaction identifier, according to which it pairs a bank payment with a specific cash transaction.

QR payment in operation

  1. The cashier will select the payment method. „"QR payment"“; the device will generate dynamic QR code.
  2. Customer QR code takes a picture (via camera or directly in mobile banking).
  3. It will appear in the banking app pre-filled payment order (IBAN, beneficiary name, amount, variable symbol/transaction ID, or message).
  4. Customer authorizes payment.
  5. The payer's bank will execute immediate payment to a business account.
  6. The beneficiary's bank sends the information to NOP.
  7. NOP identifies the payment by ID and sends notification directly to the cash register.
  8. The cash register will display the status. „"Payment received"“; the operator prints cash receipt and releases the goods/service.

Given the service Payee verification will be recipient/merchant name must be encoded in the QR code, so the customer will not have to fill it in manually.

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Technical and organizational prerequisites for a QR solution

Cash register system / eKasa

  • activation/module „"Payment by instant payment - QR"“ from the cash register manufacturer (possible implementation fee),
  • generation dynamic QR for each transaction,
  • setting variable symbol/transaction ID (link to document, order),
  • connection to NOP according to the methodology on qrplatby.sk.

Bank

  • marking a business account as „"notification account"“ for the purposes of NOP,
  • activation of a banking product/service for sending notifications (according to documents from 15. 1. 2026 announce the offer Tatra Bank a Slovak Savings Bank).

Operational settings

  • internal procedure for outages  a 90-second scenario,
  • operator training,
  • information sign for customers.

Cost and practical aspects

  • Temporary outage (system/power failure): the entrepreneur is entitled to request alternative form of payment (cash/card). Abuse such situations will sanctioned.

    „"The 90-Second Rule"“:

    if the customer made a QR payment, but within 90 seconds Notification does not arrive at the checkout:
    1. the operator will request payment by card or in cash,
    2. in the treasury cancels a pending QR payment and prints refund request for the customer,
    3. the entrepreneur will carry out verification in internet banking and will return funds received within 30 days; copies of documents will be submitted for customer complaints/services.

Summary

From 1. 3. 2026 Every business must have, in addition to cash functional cashless channel. If you choose QR solution, it is necessary:

  • activate the module in the cash register and connect to NOP,
  • to have in the bank notification business account,
  • set unambiguous Transaction ID for pairing,
  • establish internal procedures for outages, 90s script and refunds.