Nové povinnosti pre podnikateľov: povinné oznamy na predajnom mieste od januára 2026

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Od 1. januára 2026 čaká podnikateľov ďalšia zákonná povinnosť. Týka sa všetkých predávajúcich, ktorí prijímajú tržby v hotovosti alebo inými zákonom stanovenými bezhotovostnými formami platby. Povinnosť vyplýva zo zákona č. 384/2025 Z. z. o evidencii tržieb a jej cieľom je zvýšiť ochranu kupujúcich a transparentnosť predaja.

Čo musí byť po novom v každej prevádzke?

Predávajúci je povinný na viditeľnom mieste na predajnom mieste zverejniť oznámenie, ktoré informuje kupujúceho o tom, že:

  • prijatá tržba musí byť zaevidovaná v pokladnici,
  • pokladničný doklad musí byť kupujúcemu odovzdaný ihneď po jeho vytlačení.

Oznámenie musí byť pre zákazníka ľahko prístupné, dobre čitateľné a zrozumiteľné.

Nezáleží na type prevádzky ani spôsobe platby

Povinnosť sa vzťahuje:

  • na kamenné predajne,
  • reštaurácie a pohostinstvá,
  • trhoviská,
  • mobilné a prenosné prevádzky,
  • aj na poskytovanie služieb mimo stálej prevádzky.

Ak sa pokladnica nenachádza na pevnom a verejne viditeľnom mieste (napríklad pri prenosných pokladniciach), podnikateľ musí zabezpečiť, aby sa kupujúci mohol s oznámením primeraným spôsobom oboznámiť.

Finančná správa: nejde o formalitu

Finančná správa upozorňuje, že umiestnenie oznámenia nie je len formálna záležitosť, ale zákonná povinnosť. Jej nedodržanie môže viesť k porušeniu zákona o evidencii tržieb.

Cieľom opatrenia je:

  • chrániť kupujúcich,
  • zvýšiť transparentnosť predaja,
  • predchádzať obchádzaniu povinností pri evidencii tržieb.

Kde nájdu podnikatelia vzor oznámenia?

Vzor povinného oznámenia aj podrobné usmernenie k jeho umiestneniu sú zverejnené na portáli Finančnej správy v časti eKasa.

Zdroj: Finančná správa SR
Ilustračný obrázok: AI

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