{"id":2317,"date":"2026-05-18T14:44:32","date_gmt":"2026-05-18T12:44:32","guid":{"rendered":"https:\/\/www.firmaren.sk\/clanky\/?p=2317"},"modified":"2026-05-18T15:29:25","modified_gmt":"2026-05-18T13:29:25","slug":"co-je-e-kasa-a-odkedy-ju-treba-mat","status":"publish","type":"post","link":"https:\/\/www.firmaren.sk\/clanky\/co-je-e-kasa-a-odkedy-ju-treba-mat\/","title":{"rendered":"\u010co je e-kasa, odkedy ju treba ma\u0165 a ako ju vybavi\u0165 v roku 2026?"},"content":{"rendered":"\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>E-kasa je syst\u00e9m online napojenia<\/strong> <strong>registra\u010dn\u00fdch pokladn\u00edc na finan\u010dn\u00fa spr\u00e1vu.<\/strong> Pou\u017e\u00edva\u0165 ju musia v\u0161etci podnikatelia, ktor\u00ed prij\u00edmaj\u00fa platby v hotovosti na predajnom mieste. Od 1. m\u00e1ja 2026 plat\u00ed nov\u00e1 povinnos\u0165: ak je <strong>platba vy\u0161\u0161ia ako 1 \u20ac,<\/strong> <strong>mus\u00edte z\u00e1kazn\u00edkovi umo\u017eni\u0165 bezhotovostn\u00fa platbu<\/strong> (kartou, QR k\u00f3dom alebo inou formou). Pokladnicou m\u00f4\u017ee by\u0165 klasick\u00e1 online registra\u010dn\u00e1 pokladnica (ORP), virtu\u00e1lna registra\u010dn\u00e1 pokladnica (VRP2), mobil, tablet alebo po\u010d\u00edta\u010d. V\u00fdnimky platia pre predaj vybran\u00fdch tovarov a slu\u017eieb (cestovn\u00e9 l\u00edstky MHD, predaj na trhoch, niektor\u00e9 slu\u017eby). Povinnos\u0165 evidova\u0165 tr\u017ebu nemaj\u00fa podnikatelia v likvid\u00e1cii alebo konkurze.<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">\u010co je e-kasa? <\/h2>\n\n\n\n<p><strong>E\u2011kasa je syst\u00e9m online napojenia registra\u010dn\u00fdch pokladn\u00edc priamo na Finan\u010dn\u00fa spr\u00e1vu SR, ktor\u00fd zabezpe\u010duje evidenciu hotovostn\u00fdch tr\u017eieb v re\u00e1lnom \u010dase.<\/strong> Pri ka\u017edom n\u00e1kupe sa \u00fadaje z pokladnice odo\u0161l\u00fa do syst\u00e9mu finan\u010dnej spr\u00e1vy, ktor\u00e1 ich vie analyzova\u0165 a vyu\u017e\u00edva\u0165 pri da\u0148ov\u00fdch kontrol\u00e1ch.<\/p>\n\n\n\n<p><strong>E\u2011kasa je dnes jedinou z\u00e1konnou mo\u017enos\u0165ou<\/strong>,<strong> ako evidova\u0165 platby <\/strong>prijat\u00e9 v hotovosti alebo in\u00fdmi platobn\u00fdmi prostriedkami, ktor\u00e9 hotovos\u0165 nahr\u00e1dzaj\u00fa. Cie\u013eom je zn\u00ed\u017ei\u0165 da\u0148ov\u00e9 podvody a da\u0148ov\u00fa medzeru najm\u00e4 v sektoroch, kde doch\u00e1dzalo k \u010dast\u00e9mu obch\u00e1dzaniu evidencie tr\u017eieb. Daniari si od e-kasy s\u013eubuj\u00fa zn\u00ed\u017eenie da\u0148ovej medzery, a to najm\u00e4 v dlhodobo problematick\u00fdch odvetviach, ako s\u00fa hotely, gastro a bary, ale tie\u017e maloobchod a slu\u017eby. Da\u0148ov\u00e1 medzera je <a href=\"https:\/\/www.financnasprava.sk\/sk\/podnikatelia\/dane\/ekasa\">pod\u013ea finan\u010dnej spr\u00e1vy<\/a> moment\u00e1lne na \u00farovni 26 %.<\/p>\n\n\n\n<p><strong>E-kasa m\u00f4\u017ee existova\u0165 ako:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Online registra\u010dn\u00e1 pokladnica: <\/strong>Sklad\u00e1 sa z pokladni\u010dn\u00e9ho programu, certifikovan\u00e9ho chr\u00e1nen\u00e9ho d\u00e1tov\u00e9ho \u00falo\u017eiska, hardv\u00e9ru, ktor\u00fd zabezpe\u010duje komunik\u00e1ciu so syst\u00e9mom e-kasa, a \u010fal\u0161\u00edch prostriedkov, ako je napr\u00edklad tla\u010diare\u0148.<\/li>\n\n\n\n<li><strong>Virtu\u00e1lna registra\u010dn\u00e1 pokladnica:<\/strong> Ide o slu\u017ebu, pri ktorej koncov\u00e9 zariadenie komunikuje s finan\u010dn\u00fdm riadite\u013estvom prostredn\u00edctvom mobiln\u00fdch aplik\u00e1ci\u00ed, ktor\u00fdch vlastn\u00edkom je finan\u010dn\u00e9 riadite\u013estvo, a webovej aplik\u00e1cie finan\u010dn\u00e9ho riadite\u013estva. V\u010faka tomu m\u00f4\u017ee na tento \u00fa\u010del posl\u00fa\u017ei\u0165 aj po\u010d\u00edta\u010d, mobil alebo tablet. <strong><a href=\"https:\/\/www.firmaren.sk\/clanky\/kto-musi-mat-povinne-ekasu-a-ake-su-vynimky\/\">Zistite o nej viac.<\/a><\/strong><\/li>\n\n\n\n<li><strong>P\u00f4vodn\u00e1 fi\u0161k\u00e1lna pokladnica<\/strong><br>Star\u0161ie fi\u0161k\u00e1lne pokladnice bolo mo\u017en\u00e9 upravi\u0165 tak, aby sa napojili na e\u2011kasa syst\u00e9m (online), no dnes v\u00e4\u010d\u0161ina podnikate\u013eov prech\u00e1dza na ORP alebo VRP pod\u013ea svojich potrieb. <strong><a href=\"https:\/\/www.firmaren.sk\/clanky\/pokladnica-alebo-mobil-ci-tablet-ake-riesenie-ekasy-si-vybrat\/\">Pre\u010d\u00edtajte si viac o mo\u017enostiach zriadenia e-kasy.<\/a> <\/strong><\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Kto mus\u00ed pou\u017e\u00edva\u0165 e-kasu v roku 2026?<\/strong><\/h2>\n\n\n\n<p>E\u2011kasu mus\u00ed ma\u0165 ten, kto prij\u00edma tr\u017eby v hotovosti alebo podobn\u00fdm sp\u00f4sobom (platobn\u00e1 karta, mobiln\u00e1 platba, stravn\u00e9 l\u00edstky a pod.) pri predaji tovaru alebo poskytovan\u00ed slu\u017eieb, ktor\u00e9 spadaj\u00fa pod <a href=\"https:\/\/www.financnasprava.sk\/sk\/podnikatelia\/dane\/ekasa\/erp\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">z\u00e1kon o evidencii tr\u017eieb<\/a>.<br>Patria sem najm\u00e4:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>maloobchodn\u00e9 predajne<\/li>\n\n\n\n<li>re\u0161taur\u00e1cie, bary, kaviarne<\/li>\n\n\n\n<li>hotely, penzi\u00f3ny a in\u00e9 ubytovacie zariadenia<\/li>\n\n\n\n<li>kadern\u00edctva, kozmetick\u00e9 a wellness slu\u017eby<\/li>\n\n\n\n<li>remeseln\u00e9 slu\u017eby (in\u0161talat\u00e9ri, elektrik\u00e1ri, stol\u00e1ri, mur\u00e1ri a pod.) \u2013 od 1.1.2026 u\u017e bez v\u00fdnimiek.<br><\/li>\n<\/ul>\n\n\n\n<p>E-kasu s\u00fa povinn\u00ed pou\u017e\u00edva\u0165 <strong>v\u0161etci podnikatelia<\/strong> (fyzick\u00e9 aj pr\u00e1vnick\u00e9 osoby), ktor\u00ed s\u00fa\u010dasne sp\u013a\u0148aj\u00fa tieto tri podmienky:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Vykon\u00e1vaj\u00fa podnikate\u013esk\u00fa \u010dinnos\u0165<\/strong><\/li>\n\n\n\n<li><strong>Prij\u00edmaj\u00fa tr\u017ebu v hotovosti<\/strong> (alebo platobnou kartou) <strong>na predajnom mieste<\/strong><\/li>\n\n\n\n<li><strong>Pred\u00e1vaj\u00fa tovar alebo poskytuj\u00fa slu\u017eby<\/strong><\/li>\n<\/ol>\n\n\n\n<p><strong>D\u00f4le\u017eit\u00e9:<\/strong> Podnikate\u013e nemus\u00ed pou\u017e\u00edva\u0165 e-kasu, ak pr\u00edjma za fakt\u00fary len bezhotovostn\u00e9 \u00fahrady prevodom na \u00fa\u010det. Ak v\u0161ak preddavok alebo \u00fahradu fakt\u00fary prij\u00edma v hotovosti, tak\u00e1to platba sa u\u017e pova\u017euje za tr\u017ebu a mus\u00ed by\u0165 evidovan\u00e1 v e-kase.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Kto e-kasu pou\u017e\u00edva\u0165 nemus\u00ed:<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Podnikate\u013e, na ktor\u00e9ho bol vyhl\u00e1sen\u00fd konkurz (okrem pr\u00edpadu, ke\u010f pokra\u010duje v prev\u00e1dzke podniku)<\/li>\n\n\n\n<li>Podnikate\u013e v likvid\u00e1cii<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>NOVINKA OD 1. M\u00c1JA 2026: Povinnos\u0165 prij\u00edma\u0165 bezhotovostn\u00e9 platby<\/strong><\/h2>\n\n\n\n<p>Od <strong>1. m\u00e1ja 2026<\/strong> vst\u00fapila do platnosti <strong>nov\u00e1 povinnos\u0165 pre v\u0161etk\u00fdch podnikate\u013eov:<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>&#x2757;<strong>Ak je platba vy\u0161\u0161ia ako 1 \u20ac, mus\u00edte z\u00e1kazn\u00edkovi umo\u017eni\u0165 zaplati\u0165 bezhotovostne.<\/strong><\/p>\n<\/blockquote>\n\n\n\n<p><strong>\u010co to konkr\u00e9tne znamen\u00e1?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Z\u00e1kazn\u00edk m\u00e1 z\u00e1konn\u00e9 pr\u00e1vo zaplati\u0165 <strong>kartou, QR k\u00f3dom, mobilom alebo inou bezhotovostnou formou<\/strong>, ak jeho n\u00e1kup presahuje 1 \u20ac<\/li>\n\n\n\n<li>Podnikate\u013e <strong>nemus\u00ed ma\u0165<\/strong> platobn\u00fd termin\u00e1l, ale mus\u00ed pon\u00faknu\u0165 aspo\u0148 jednu formu bezhotovostnej platby<\/li>\n\n\n\n<li>Najlacnej\u0161ie rie\u0161enie: <strong>QR k\u00f3d<\/strong> (zobraz\u00edte ho z\u00e1kazn\u00edkovi na mobile, tablete alebo vytla\u010d\u00edte)<br><\/li>\n<\/ul>\n\n\n\n<p><strong>Ako to funguje v praxi?<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Z\u00e1kazn\u00edk nak\u00fapi za 15 \u20ac a chce plati\u0165 kartou<\/li>\n\n\n\n<li>Podnikate\u013e mu pon\u00fakne QR k\u00f3d na zaplatenie<\/li>\n\n\n\n<li>Z\u00e1kazn\u00edk naskenuje QR k\u00f3d mobilom a zaplat\u00ed cez svoju bankov\u00fa aplik\u00e1ciu<\/li>\n\n\n\n<li>Platba pr\u00edde podnikate\u013eovi na \u00fa\u010det, e-kasa eviduje tr\u017ebu<br><\/li>\n<\/ol>\n\n\n\n<p><strong>Alternat\u00edvy k platobn\u00e9mu termin\u00e1lu:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>QR platba cez bankov\u00fd \u00fa\u010det (najlacnej\u0161ie rie\u0161enie)<\/li>\n\n\n\n<li>Mobiln\u00e1 aplik\u00e1cia banky (niektor\u00e9 banky poskytuj\u00fa QR gener\u00e1tor zadarmo)<\/li>\n\n\n\n<li>Platobn\u00fd termin\u00e1l (klasick\u00e1, ale drah\u0161ia mo\u017enos\u0165)<br><\/li>\n<\/ul>\n\n\n\n<p><strong>V\u00fdnimky:<\/strong> Povinnos\u0165 prij\u00edma\u0165 bezhotovostn\u00e9 platby sa <strong>nevz\u0165ahuje<\/strong> na:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Predaj cestovn\u00fdch l\u00edstkov MHD<\/li>\n\n\n\n<li>Predaj na trhoch a jarmokoch<\/li>\n\n\n\n<li>Predajn\u00e9 automaty<\/li>\n\n\n\n<li>Predaj tovaru na dobierku<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Ak\u00e9 s\u00fa v\u00fdnimky? Kto nemus\u00ed evidova\u0165 tr\u017eby v e-kase?<\/strong><\/h2>\n\n\n\n<p>Aj ke\u010f prij\u00edmate platbu v hotovosti, <strong>nemus\u00edte<\/strong> ju evidova\u0165 v e-kase, ak ide o:<\/p>\n\n\n\n<p><strong>Predaj tovaru:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cen\u00edn (okrem poukazu), cestovn\u00fdch l\u00edstkov MHD, telef\u00f3nnych kariet, dennej tla\u010de<\/li>\n\n\n\n<li>Minc\u00ed z drah\u00fdch kovov, pam\u00e4tn\u00fdch bankoviek, zberate\u013esk\u00fdch minc\u00ed<\/li>\n\n\n\n<li>Po\u0161tov\u00fdch cen\u00edn na filatelistick\u00fdch burz\u00e1ch<\/li>\n\n\n\n<li>Tovaru prostredn\u00edctvom predajn\u00fdch automatov<\/li>\n\n\n\n<li>Tovaru na dobierku<\/li>\n\n\n\n<li>Doplnkov\u00e9ho tovaru v po\u0161tov\u00fdch slu\u017eb\u00e1ch<\/li>\n\n\n\n<li>Tovaru vo vozidl\u00e1ch dopravy (vlak, autobus, lietadlo, lo\u010f)<\/li>\n\n\n\n<li>Tovaru osobou s \u0165a\u017ek\u00fdm zdravotn\u00fdm postihnut\u00edm (ak za \u0148u prij\u00edma tr\u017ebu in\u00e1 osoba bez \u0164ZP, povinnos\u0165 plat\u00ed)<\/li>\n\n\n\n<li>\u017div\u00fdch zvierat (okrem akvarijn\u00fdch rybi\u010diek, exotick\u00fdch vt\u00e1kov, hadov, hlodavcov)<\/li>\n\n\n\n<li>Tovaru vo vysokohorsk\u00fdch zariadeniach bez napojenia na cestn\u00fa sie\u0165 a elektrinu<\/li>\n\n\n\n<li>Tovaru vyroben\u00e9ho v r\u00e1mci praktick\u00e9ho vyu\u010dovania \u017eiakov<\/li>\n<\/ul>\n\n\n\n<p><strong>Poskytovanie slu\u017eieb:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Osobou s \u0165a\u017ek\u00fdm zdravotn\u00fdm postihnut\u00edm (ak za \u0148u prij\u00edma tr\u017ebu in\u00e1 osoba bez \u0164ZP, povinnos\u0165 plat\u00ed)<\/li>\n\n\n\n<li>Vo vysokohorsk\u00fdch zariadeniach bez napojenia na cestn\u00fa sie\u0165 a elektrinu<\/li>\n\n\n\n<li>V r\u00e1mci praktick\u00e9ho vyu\u010dovania \u017eiakov<\/li>\n\n\n\n<li>Prostredn\u00edctvom predajn\u00fdch automatov<\/li>\n<\/ul>\n\n\n\n<p><strong>Ak nem\u00e1te povinnos\u0165 pou\u017e\u00edva\u0165 e-kasu<\/strong>, mus\u00edte na ka\u017edom predajnom mieste <strong>vyvesi\u0165 ozn\u00e1menie<\/strong>, \u017ee nie ste povinn\u00fd pou\u017e\u00edva\u0165 elektronick\u00fa registra\u010dn\u00fa pokladnicu. Ozn\u00e1menie mus\u00ed by\u0165 pre kupuj\u00faceho jednozna\u010dn\u00e9, zrozumite\u013en\u00e9, \u013eahko pr\u00edstupn\u00e9 a dobre \u010ditate\u013en\u00e9.<\/p>\n\n\n\n<p>Pri v\u00fdnimk\u00e1ch v\u017edy odpor\u00fa\u010dame pozrie\u0165 aktu\u00e1lne znenie z\u00e1kona a metodick\u00e9 <a href=\"https:\/\/www.financnasprava.sk\/sk\/podnikatelia\/dane\/ekasa\/erp#KtoNie\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">usmernenia finan\u010dnej spr\u00e1vy<\/a>, ke\u010f\u017ee legislat\u00edva sa m\u00f4\u017ee meni\u0165.<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Ako si zaregistrova\u0165 e-kasu?<\/strong><\/h2>\n\n\n\n<p><strong>Postup pri online registra\u010dnej pokladnici:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Po\u017eiadajte da\u0148ov\u00fd \u00farad o pridelenie k\u00f3du<\/strong> e-kasa klient (elektronick\u00fd formul\u00e1r na port\u00e1li finan\u010dnej spr\u00e1vy)<\/li>\n\n\n\n<li><strong>Da\u0148ov\u00fd \u00farad v\u00e1m pridel\u00ed k\u00f3d<\/strong> spolu s autentifika\u010dn\u00fdmi \u00fadajmi<\/li>\n\n\n\n<li><strong>Nahrajte \u00fadaje do pokladnice<\/strong> pred prv\u00fdm pou\u017eit\u00edm<\/li>\n\n\n\n<li><strong>Za\u010dnite evidova\u0165 tr\u017eby<\/strong><\/li>\n<\/ol>\n\n\n\n<p><strong>Postup pri virtu\u00e1lnej registra\u010dnej pokladnici (VRP2):<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Po\u017eiadajte da\u0148ov\u00fd \u00farad o pridelenie k\u00f3du<\/strong> cez elektronick\u00fd formul\u00e1r<\/li>\n\n\n\n<li><strong>Da\u0148ov\u00fd \u00farad v\u00e1m doru\u010d\u00ed k\u00f3d a prihlasovacie \u00fadaje<\/strong><\/li>\n\n\n\n<li><strong>Prihl\u00e1ste sa do aplik\u00e1cie<\/strong> alebo web rozhrania VRP2<\/li>\n\n\n\n<li><strong>Za\u010dnite evidova\u0165 tr\u017eby<\/strong><\/li>\n<\/ol>\n\n\n\n<p><strong>\u017diados\u0165 obsahuje:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00dadaje o podnikate\u013eovi (obchodn\u00e9 meno, s\u00eddlo\/miesto podnikania, I\u010cO, DI\u010c, I\u010c DPH)<\/li>\n\n\n\n<li>Hlavn\u00fd predmet \u010dinnosti pod\u013ea \u0160tatistickej klasifik\u00e1cie ekonomick\u00fdch \u010dinnost\u00ed<\/li>\n\n\n\n<li>Adresu predajn\u00e9ho miesta (ak je odli\u0161n\u00e1 od s\u00eddla)<\/li>\n<\/ul>\n\n\n\n<p><strong>Lehota:<\/strong> Da\u0148ov\u00fd \u00farad pridel\u00ed k\u00f3d <strong>bez zbyto\u010dn\u00e9ho odkladu<\/strong> po overen\u00ed \u00fadajov<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Pokladni\u010dn\u00fd doklad \u2013 \u010do mus\u00ed obsahova\u0165?<\/strong><\/h2>\n\n\n\n<p>Po zaevidovan\u00ed tr\u017eby v e-kase ste povinn\u00ed <strong>odovzda\u0165 kupuj\u00facemu pokladni\u010dn\u00fd doklad<\/strong> ihne\u010f po jeho vytla\u010den\u00ed.<\/p>\n\n\n\n<p><strong>Povinn\u00e9 \u00fadaje na pokladni\u010dnom doklade:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>K\u00f3d pokladnice e-kasa klient<\/li>\n\n\n\n<li>DI\u010c (ak nie ste platite\u013e DPH) alebo I\u010c DPH (ak ste platite\u013e DPH)<\/li>\n\n\n\n<li>Unik\u00e1tny identifik\u00e1tor dokladu<\/li>\n\n\n\n<li>\u010citate\u013en\u00fd QR k\u00f3d<\/li>\n\n\n\n<li>Poradov\u00e9 \u010d\u00edslo<\/li>\n\n\n\n<li>D\u00e1tum a \u010das vyhotovenia<\/li>\n\n\n\n<li>Ozna\u010denie tovaru alebo slu\u017eby (vr\u00e1tane interpunkcie), mno\u017estvo, priradenie sadzby DPH<\/li>\n\n\n\n<li>Cena tovaru alebo slu\u017eby<\/li>\n\n\n\n<li>Obchodn\u00e9 meno, s\u00eddlo\/miesto podnikania, predajn\u00e9 miesto (ak je odli\u0161n\u00e9)<\/li>\n\n\n\n<li>Z\u00e1klad dane DPH, sadzba DPH, v\u00fd\u0161ka DPH (ak ste platite\u013e DPH)<\/li>\n\n\n\n<li>Zaokr\u00fahlenie ceny<\/li>\n\n\n\n<li>Celkov\u00e1 suma platenej ceny<\/li>\n\n\n\n<li>Slov\u00e1 &#8222;OVERTE DOKLAD POMOCOU QR K\u00d3DU&#8220; za QR k\u00f3dom<\/li>\n<\/ul>\n\n\n\n<p><strong>M\u00f4\u017eete doklad posla\u0165 elektronicky?<\/strong> \u00c1no, ak s t\u00fdm kupuj\u00faci s\u00fahlas\u00ed a po\u017eiada o to pred vytla\u010den\u00edm dokladu. V takom pr\u00edpade doklad nevytla\u010d\u00edte.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Preru\u0161enie prev\u00e1dzky e-kasy \u2013 \u010do robi\u0165?<\/strong><\/h3>\n\n\n\n<p>Ak nem\u00f4\u017eete pou\u017ei\u0165 e-kasu zo z\u00e1va\u017en\u00e9ho d\u00f4vodu** (okrem v\u00fdpadku elektrick\u00e9ho nap\u00e1jania alebo internetov\u00e9ho pripojenia), mus\u00edte:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Nahl\u00e1si\u0165 t\u00fato skuto\u010dnos\u0165 servisnej organiz\u00e1cii<\/strong> bez zbyto\u010dn\u00e9ho odkladu<\/li>\n\n\n\n<li><strong>Zaznamena\u0165 do knihy e-kasy:<\/strong>\n<ul class=\"wp-block-list\">\n<li>D\u00f4vod preru\u0161enia prev\u00e1dzky<\/li>\n\n\n\n<li>D\u00e1tum a \u010das preru\u0161enia<\/li>\n\n\n\n<li>D\u00e1tum a \u010das nahl\u00e1senia poruchy servisnej organiz\u00e1cii<\/li>\n\n\n\n<li>D\u00e1tum a \u010das odovzdania pokladnice do opravy (ak sa tak stalo)<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<p><strong>Po\u010das preru\u0161enia prev\u00e1dzky:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vyhotovujete <strong>parag\u00f3n<\/strong> v dvoch vyhotoveniach<\/li>\n\n\n\n<li>Origin\u00e1l parag\u00f3nu odovzd\u00e1te kupuj\u00facemu bez zbyto\u010dn\u00e9ho odkladu<\/li>\n\n\n\n<li>K\u00f3piu si ponech\u00e1vate<\/li>\n<\/ul>\n\n\n\n<p><strong>Po obnoven\u00ed prev\u00e1dzky:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00dadaje z parag\u00f3nov mus\u00edte zaevidova\u0165 v e-kase <strong>najnesk\u00f4r do 10 kalend\u00e1rnych dn\u00ed<\/strong> po uplynut\u00ed mesiaca, v ktorom bola prev\u00e1dzka obnoven\u00e1<\/li>\n\n\n\n<li>Do knihy e-kasy zap\u00ed\u0161ete d\u00e1tum a \u010das op\u00e4tovn\u00e9ho za\u010datia prev\u00e1dzky<\/li>\n<\/ul>\n\n\n\n<p><strong>Ak d\u00f4jde k poruche online registra\u010dnej pokladnice:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mus\u00edte obnovi\u0165 prev\u00e1dzku <strong>do 48 hod\u00edn<\/strong> od vzniku poruchy<\/li>\n\n\n\n<li>Alebo za\u010da\u0165 pou\u017e\u00edva\u0165 in\u00fa online registra\u010dn\u00fa pokladnicu<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Ak\u00e9 pokuty hrozia, ak e\u2011kasu nem\u00e1te alebo ju nepou\u017e\u00edvate spr\u00e1vne<\/strong><\/h2>\n\n\n\n<p>Pou\u017e\u00edvanie e\u2011kasy nie je len formalita \u2013 finan\u010dn\u00e1 spr\u00e1va m\u00e1 v roku 2026 k dispoz\u00edcii pr\u00edsnej\u0161ie sankcie a intenz\u00edvnej\u0161ie kontroly.<\/p>\n\n\n\n<p>Medzi naj\u010dastej\u0161ie poru\u0161enia patria:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>neevidovanie prijatej platby cez pokladnicu<\/li>\n\n\n\n<li>evidovanie len \u010dasti tr\u017eieb<\/li>\n\n\n\n<li>pou\u017e\u00edvanie neschv\u00e1lenej alebo neplatnej pokladnice<\/li>\n\n\n\n<li>\u00famyseln\u00e9 obch\u00e1dzanie alebo vyp\u00ednanie syst\u00e9mu.<\/li>\n<\/ul>\n\n\n\n<p>V\u00fd\u0161ka pok\u00fat sa odv\u00edja od z\u00e1va\u017enosti poru\u0161enia, opakovan\u00e9ho poru\u0161enia a m\u00f4\u017ee dosiahnu\u0165 stovky a\u017e tis\u00edce eur, pri\u010dom v krajnom pr\u00edpade m\u00f4\u017ee d\u00f4js\u0165 aj k do\u010dasn\u00e9mu uzavretiu prev\u00e1dzky.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Ukon\u010denie pou\u017e\u00edvania e-kasy<\/strong><\/h2>\n\n\n\n<p>Ak <a href=\"https:\/\/podpora.financnasprava.sk\/470826-Ukon%C4%8Denie-pokladnice-e-kasa-klient\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">ukon\u010dujete pou\u017e\u00edvanie pokladnice e-kasa klient<\/a>, mus\u00edte to <strong>ozn\u00e1mi\u0165 ktor\u00e9muko\u013evek da\u0148ov\u00e9mu \u00faradu najnesk\u00f4r do 3 pracovn\u00fdch dn\u00ed<\/strong> od ukon\u010denia jej pou\u017e\u00edvania.<\/p>\n\n\n\n<p>Ozn\u00e1menie sa pod\u00e1va v predp\u00edsanej \u0161trukt\u00farovanej forme cez elektronick\u00fd formul\u00e1r.<\/p>\n\n\n\n<p><strong>Da\u0148ov\u00fd \u00farad ukon\u010d\u00ed pou\u017e\u00edvanie e-kasy automaticky aj v t\u00fdchto pr\u00edpadoch:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Po v\u00fdmaze podnikate\u013ea z obchodn\u00e9ho registra<\/li>\n\n\n\n<li>Po ozn\u00e1men\u00ed, \u017ee do\u0161lo k strate, zneu\u017eitiu alebo odcudzeniu prihlasovac\u00edch \u00fadajov<\/li>\n\n\n\n<li>Z vlastn\u00e9ho podnetu, ak je to nevyhnutn\u00e9 na zabezpe\u010denie \u00fa\u010delu z\u00e1kona<\/li>\n<\/ul>\n\n\n\n<p>Ak uva\u017eujete nad ukon\u010den\u00edm alebo <a href=\"https:\/\/www.firmaren.sk\/pozastavenie-zivnosti\" target=\"_blank\" rel=\"noreferrer noopener\">preru\u0161en\u00edm \u017eivnosti <\/a>radi v\u00e1m s t\u00fdm pom\u00f4\u017eeme &#x27a1;&#xfe0f; <a href=\"https:\/\/www.firmaren.sk\/zrusenie-zivnosti\" target=\"_blank\" rel=\"noreferrer noopener\">Zru\u0161enie \u017eivnosti<\/a><a href=\"https:\/\/www.firmaren.sk\/virtualne-sidlo\"><\/a><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Ako si vybavi\u0165 e\u2011kasu \u2013 praktick\u00fd postup<\/strong><\/h2>\n\n\n\n<p>Ni\u017e\u0161ie je zjednodu\u0161en\u00fd postup, ktor\u00fd m\u00f4\u017eete v \u010dl\u00e1nku op\u00edsa\u0165 a prelinkova\u0165 na v\u00e1\u0161 detailn\u00fd n\u00e1vod.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Overte, \u010di m\u00e1te povinnos\u0165 pou\u017e\u00edva\u0165 e\u2011kasu<\/strong><br>Skontrolujte svoju \u010dinnos\u0165 pod\u013ea aktu\u00e1lneho z\u00e1kona o evidencii tr\u017eieb a metodick\u00fdch usmernen\u00ed finan\u010dnej spr\u00e1vy.<\/li>\n\n\n\n<li><strong>Vyberte si typ pokladnice <\/strong>(ORP vs. VRP)<br>Pod\u013ea objemu tr\u017eieb, typu prev\u00e1dzky a rozpo\u010dtu si zvo\u013ete bu\u010f online registra\u010dn\u00fa pokladnicu, alebo virtu\u00e1lnu registra\u010dn\u00fa pokladnicu.<\/li>\n\n\n\n<li><strong>Po\u017eiadajte o pridelenie k\u00f3du pokladnice e\u2011kasa klient<\/strong><br>\u017diados\u0165 pod\u00e1te elektronicky v osobnej internetovej z\u00f3ne finan\u010dnej spr\u00e1vy cez formul\u00e1r \u201e\u017diados\u0165 o pridelenie k\u00f3du pokladnice e\u2011kasa klient\u201c.<\/li>\n\n\n\n<li><strong>Implementujte pokladni\u010dn\u00e9 rie\u0161enie<\/strong>\n<ul class=\"wp-block-list\">\n<li>pri ORP: zakupujte pokladnicu a nechajte ju nastavi\u0165 u dod\u00e1vate\u013ea<\/li>\n\n\n\n<li>pri VRP: aktivujte pr\u00edstup, nain\u0161talujte aplik\u00e1ciu alebo pou\u017e\u00edvajte webov\u00e9 rozhranie.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Otestujte prev\u00e1dzku a za\u0161kolte person\u00e1l<\/strong><br>Skontrolujte, \u010di sa doklady spr\u00e1vne odosielaj\u00fa do syst\u00e9mu e\u2011kasa a \u010di person\u00e1l vie doklady vystavova\u0165, stornova\u0165 a rie\u0161i\u0165 v\u00fdpadky internetu.<\/li>\n<\/ol>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>E\u2011kasa a nov\u00ed podnikatelia (s.r.o. a \u017eivnostn\u00edci)<\/strong><\/h3>\n\n\n\n<p>Pri zakladan\u00ed novej s.r.o. alebo \u017eivnosti \u010dasto naraz\u00edte na ot\u00e1zku, \u010di hne\u010f od za\u010diatku potrebujete e\u2011kasu. Rozhoduj\u00faci je typ \u010dinnosti a sp\u00f4sob \u00fahrady \u2013 ak pl\u00e1nujete prij\u00edma\u0165 hotovos\u0165 alebo kartov\u00e9 platby v oblasti, ktor\u00fa z\u00e1kon zahr\u0148uje, povinnos\u0165 e\u2011kasy m\u00f4\u017ee vznikn\u00fa\u0165 prakticky od prv\u00e9ho d\u0148a podnikania.<\/p>\n\n\n\n<p>Pri nov\u00fdch podnikate\u013eoch odpor\u00fa\u010dame pl\u00e1nova\u0165 e\u2011kasu u\u017e pri zakladan\u00ed firmy alebo \u017eivnosti \u2013 u\u0161etr\u00edte si dodato\u010dn\u00e9 vybavovanie a riziko pok\u00fat pri prv\u00fdch kontrol\u00e1ch.<\/p>\n\n\n<p id=\"big-button-block_b7bd418d3b6f2ebd0e85eaf82a5ab2f5\" class=\"big-button-block\">\n    <span style=\"font-size: 14px;\">\n        <a class=\"redBtn right-panel-btn rounded-btn\" title=\"Zalo\u017ei\u0165 \u017eivnos\u0165 za  1\u20ac\"\n            href=\"https:\/\/www.firmaren.sk\/zalozenie-zivnosti\/krok1\">\n            Zalo\u017ei\u0165 \u017eivnos\u0165 za  1\u20ac        <\/a>\n    <\/span>\n<\/p>\n\n\n<h3 class=\"wp-block-heading\"><strong>Naj\u010dastej\u0161ie ot\u00e1zky<\/strong> k e-kase:<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Mus\u00edm ma\u0165 platobn\u00fa br\u00e1nu alebo termin\u00e1l?<\/strong><\/h4>\n\n\n\n<p>Nie. Z\u00e1kon nevy\u017eaduje platobn\u00fd termin\u00e1l. Sta\u010d\u00ed, ak pon\u00faknete bezhotovostn\u00fa platbu cez QR k\u00f3d, ktor\u00fd z\u00e1kazn\u00edk naskenuje mobilom a zaplat\u00ed cez svoju bankov\u00fa aplik\u00e1ciu.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u010co ak nem\u00e1m internet na predajnom mieste?<\/strong><\/h4>\n\n\n\n<p>M\u00f4\u017eete po\u017eiada\u0165 da\u0148ov\u00fd \u00farad o <strong>povolenie odkladu zo zasielania \u00fadajov<\/strong> do syst\u00e9mu e-kasa. Ak v\u00e1m ho schv\u00e1lia, m\u00f4\u017eete uklada\u0165 d\u00e1tov\u00e9 spr\u00e1vy v pokladnici a odosiela\u0165 ich do syst\u00e9mu e-kasa <strong>do 30 dn\u00ed<\/strong> od ulo\u017eenia.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Mus\u00edm da\u0165 QR k\u00f3d na ka\u017ed\u00fd n\u00e1kup?<\/strong><\/h4>\n\n\n\n<p>\u00c1no, ak je n\u00e1kup vy\u0161\u0161\u00ed ako 1 \u20ac. Ak z\u00e1kazn\u00edk nak\u00fapi za 0,80 \u20ac, nemus\u00edte pon\u00faknu\u0165 bezhotovostn\u00fa platbu.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>M\u00f4\u017eem pou\u017e\u00edva\u0165 mobil alebo tablet ako pokladnicu?<\/strong><\/h4>\n\n\n\n<p>\u00c1no. Virtu\u00e1lna registra\u010dn\u00e1 pokladnica (VRP2) funguje pr\u00e1ve cez mobil, tablet alebo po\u010d\u00edta\u010d. Sta\u010d\u00ed sa prihl\u00e1si\u0165 do aplik\u00e1cie finan\u010dnej spr\u00e1vy.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Ak\u00e9 pokuty hrozia za nepou\u017e\u00edvanie e-kasy?<\/strong><\/h4>\n\n\n\n<p>Ak nepou\u017e\u00edvate e-kasu a prij\u00edmate platby v hotovosti, hroz\u00ed v\u00e1m pokuta <strong>od 100 \u20ac do 10 000 \u20ac<\/strong> pod\u013ea z\u00e1va\u017enosti poru\u0161enia. Za opakovane poru\u0161enie m\u00f4\u017ee by\u0165 pokuta vy\u0161\u0161ia.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Kde n\u00e1jdem viac inform\u00e1ci\u00ed o e-kase?<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.financnasprava.sk\/sk\/podnikatelia\/dane\/ekasa\">Ofici\u00e1lna str\u00e1nka finan\u010dnej spr\u00e1vy o e-kase<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.firmaren.sk\/clanky\/kto-musi-mat-povinne-ekasu-a-ake-su-vynimky\/\">Kto mus\u00ed ma\u0165 e-kasu a ak\u00e9 s\u00fa v\u00fdnimky?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.firmaren.sk\/clanky\/pokladnica-alebo-mobil-ci-tablet-ake-riesenie-ekasy-si-vybrat\/\">Pokladnica alebo mobil \u2013 ak\u00e9 rie\u0161enie e-kasy si vybra\u0165?<\/a><\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Plat\u00ed povinnos\u0165 bezhotovostn\u00fdch platieb aj pre predajcov na trhoch?<\/strong><\/h4>\n\n\n\n<p>Nie. Predajcovia na trhoch, jarmokoch a podobn\u00fdch miestach s\u00fa od tejto povinnosti osloboden\u00ed.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u010co ak z\u00e1kazn\u00edk chce zaplati\u0165 kartou, ale m\u00f4j QR k\u00f3d nefunguje?<\/strong><\/h4>\n\n\n\n<p>Mus\u00edte ma\u0165 funk\u010dn\u00fa alternat\u00edvu. Odpor\u00fa\u010dame ma\u0165 nastaven\u00e9 minim\u00e1lne dva sp\u00f4soby bezhotovostnej platby (napr. QR k\u00f3d + platobn\u00fd termin\u00e1l).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Zhrnutie: \u010co potrebujete vedie\u0165 v roku 2026<\/strong><\/h3>\n\n\n\n<p>&#x2705; <strong>E-kasa je povinn\u00e1<\/strong> pre v\u0161etk\u00fdch podnikate\u013eov, ktor\u00ed prij\u00edmaj\u00fa platby v hotovosti na predajnom mieste<br>&#x2705; <strong>Od 1. m\u00e1ja 2026<\/strong> mus\u00edte umo\u017eni\u0165 bezhotovostn\u00fa platbu nad 1 \u20ac (sta\u010d\u00ed QR k\u00f3d)<br>&#x2705; <strong>Pokladnicou<\/strong> m\u00f4\u017ee by\u0165 klasick\u00e1 ORP, VRP2, mobil, tablet alebo po\u010d\u00edta\u010d<br>&#x2705; <strong>V\u00fdnimky<\/strong> platia pre predaj vybran\u00fdch tovarov a slu\u017eieb (cestovn\u00e9 l\u00edstky, trhy, automaty&#8230;)<br>&#x2705; <strong>Pokladni\u010dn\u00fd doklad<\/strong> mus\u00edte odovzda\u0165 kupuj\u00facemu ihne\u010f po zaevidovan\u00ed tr\u017eby<br>&#x2705; <strong>Pri poruche<\/strong> vyhotovujete parag\u00f3ny a \u00fadaje zaevidujete do 10 dn\u00ed po obnoven\u00ed prev\u00e1dzky<\/p>\n\n\n\n<p><strong>Potrebujete zalo\u017ei\u0165 \u017eivnos\u0165 alebo s.r.o. a za\u010da\u0165 leg\u00e1lne podnika\u0165?<\/strong><\/p>\n\n\n\n<p>&#x27a1;&#xfe0f;<a href=\"https:\/\/www.firmaren.sk\/zalozenie-zivnosti\"> Zalo\u017ei\u0165 \u017eivnos\u0165 za 1 \u20ac \u2013 online za 15 min\u00fat<\/a><\/p>\n\n\n\n<p>&#x27a1;&#xfe0f;<a href=\"https:\/\/www.firmaren.sk\/zalozenie-firmy\"> Zalo\u017ei\u0165 s.r.o. online<\/a><\/p>\n\n\n\n<p>&#x27a1;&#xfe0f;<a href=\"https:\/\/www.firmaren.sk\/virtualne-sidlo\"> Virtu\u00e1lne s\u00eddlo pre v\u00e1\u0161 biznis<\/a><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>E-kasa je syst\u00e9m online napojenia registra\u010dn\u00fdch pokladn\u00edc na finan\u010dn\u00fa spr\u00e1vu. Pou\u017e\u00edva\u0165 ju musia v\u0161etci podnikatelia, ktor\u00ed prij\u00edmaj\u00fa platby v hotovosti na predajnom mieste. Od 1. m\u00e1ja 2026 plat\u00ed nov\u00e1 povinnos\u0165: ak je platba vy\u0161\u0161ia ako 1 \u20ac, mus\u00edte z\u00e1kazn\u00edkovi umo\u017eni\u0165 bezhotovostn\u00fa platbu (kartou, QR k\u00f3dom alebo inou formou). Pokladnicou m\u00f4\u017ee by\u0165 klasick\u00e1 online registra\u010dn\u00e1 pokladnica &hellip; <a href=\"https:\/\/www.firmaren.sk\/clanky\/co-je-e-kasa-a-odkedy-ju-treba-mat\/\">Continued<\/a><\/p>\n","protected":false},"author":4,"featured_media":2318,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2,3,12,5,1,7],"tags":[54,53,62,61,55,60,57,59,56,58],"class_list":["post-2317","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-danova-optimalizacia","category-legislativne-zmeny","category-podnikanie","category-s-r-o","category-uncategorized","category-zivnosti","tag-co-je-ekasa","tag-ekasa","tag-ekasa-co-to-je","tag-ekasa-datum","tag-ekasa-na-slovensku","tag-ekasa-od-kedy","tag-ekasa-slovensko","tag-ekasa-termin","tag-ekasa-terminy","tag-ekasa-zakon"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u010co je e-kasa, odkedy ju treba ma\u0165 a ako ju vybavi\u0165 v roku 2026? - Firm\u00e1re\u0148.sk<\/title>\n<meta name=\"description\" content=\"Zistite, \u010do je e\u2011kasa, koho sa t\u00fdka v roku 2026, ak\u00e9 s\u00fa v\u00fdnimky a ak\u00e9 pokuty hrozia. 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