In May 2026, a story involving an entrepreneur from the village of Kvetoslavov in the Trnava Region attracted significant attention in Slovakia. He was fined €1,500 for the absence of Slovak diacritical marks on receipts printed at his langoš kiosk.
The incident, which became known in the media as the “Langoš Case” (kauza langoš), ultimately ended favorably for the businessman. He received public support, and the Financial Administration eventually acknowledged its mistake and announced that the fine would be revoked. Nevertheless, the case sparked discussion about how strictly the updated requirements for cash register documents, which came into effect on January 1, 2026, as part of the e-Kasa system reform, are being enforced in practice.
A Receipt Is an Official Document
The reform significantly increased the formalization of cash revenue accounting rules. A cash receipt is now treated not as a supplementary document for the customer, but as an official tax document with a clearly defined structure. Any deviation from statutory requirements may be considered a violation, including not only substantive errors but also technical or linguistic inaccuracies.
Under the current rules, a seller is required to generate and issue a receipt immediately after the payment has been registered in the cash register system. The document may be provided to the customer in paper form or sent electronically, but only if the customer has agreed in advance to receive it in that format. Issuing a duplicate original of the same receipt is prohibited, as is making any subsequent modification to a document that has already been generated. Once created, a receipt is considered final and unalterable.
If an electronic receipt is used, the seller may temporarily process the customer’s contact details, such as an email address, solely for the purpose of sending the receipt. Once the document has been delivered electronically, a paper version may no longer be issued.
What Information Must Be Included on a Receipt?
The contents of a cash receipt are strictly regulated and must make it possible to clearly identify both the seller and the transaction itself. The document must include the entrepreneur’s identification details, including the business name and address, as well as tax identification numbers, including a VAT identification number where applicable.
In addition, the receipt must contain details of the transaction itself, including the receipt number and unique receipt identifier, the date and exact time of issuance, and security elements such as a QR code and a verification code that allow the authenticity of the document to be checked.
How Should Product Names Be Listed?
Particular attention is given to the description of goods and services. Descriptions must be sufficiently specific to clearly indicate what exactly was sold or provided. Overly generic descriptions are not permitted, nor is the use of codes without explanatory text.
For example, the description “clothing” does not allow a product to be identified unambiguously, whereas “T-shirt,” “jeans,” or “winter jacket” are considered acceptable. In the case of services, a description such as “equipment repair” should be specified more precisely and replaced, for example, with “smartphone screen replacement” or “laptop power supply repair.”
Another mandatory requirement is the correct use of the Slovak language, including diacritical marks. This issue became the focus of attention following the “Langoš Case,” when the absence of diacritics on a receipt was treated as a violation of the law. Although the fine was later revoked, the case demonstrated that even such details can become the subject of tax-related enforcement action.
Returns and Penalties
The law also establishes special rules for specific situations such as product returns, warranty claims, voucher sales, and transactions involving refundable packaging deposits. In such cases, the receipt must contain additional designations that allow the transaction to be correctly linked to the original sale or reflected as a return or adjustment.
A system of administrative penalties is предусмотрена for violations of these requirements. The amount depends on the nature and severity of the violation and may range from relatively small sums to several thousand euros. For example, receipts issued in violation of the rules or lacking mandatory information may result in fines ranging from €150 to €6,500. The penalties increase in cases of repeated violations.
More severe sanctions apply to serious breaches, such as the use of an uncertified cash register system, failure to issue a receipt, or the alteration of a receipt that has already been generated. In such cases, fines may range from €1,500 to €20,000, with higher amounts imposed for repeated violations.
Correcting an error during an inspection does not exempt a business from liability. A violation is considered to have occurred at the moment it is identified, while subsequent correction affects only the final amount of the penalty.
