Kiss: We're Preparing Law Amendment to Distinguish Severity of Offences Better

Bratislava, 14 May (TASR) - Financial Administration (FS) is preparing a draft amendment to the law on the registration of sales for the Finance Ministry, FS president Jozef Kiss told a news conference on Thursday.
        Among other things, the amendment should provide a better distinction between what is and what isn't a serious violation of the law. The current setting has been in effect since 2008, and the proposed changes should bring more proportionate penalties, clearer rules and better conditions for honest entrepreneurs.
        According to Kiss, the recent widely publicised case involving a fine imposed on a 'langoš' (a deep-fried flatbread) vendor in Kvetoslavov (Trnava region) has also highlighted the shortcomings of the law. These are mainly related to the law's complexity, the large number of different exemptions and criteria that taxpayers are required to comply with and which inspectors must verify. FS has been communicating this issue with the Finance Ministry for some time.
        "We're preparing a legislative proposal for the Finance Ministry to amend law No. 384 (on the registration of sales), particularly with regard to proportionality and the extent of the breach identified in the given case, because there is indeed a difference between having missing accents, commas or diacritical marks on a cash receipt, and failing to declare sales amounting to €1,500," explained Kiss.
        [The 'langoš' vendor in question received a €1,500 fine from FS inspectors because the word 'langoš' on his receipts was missing the proper accent mark on the letter 's'. - ed. note]
        At the same time, he stressed that the inspected entity in Kvetoslavov had clearly been at fault, as its cash receipts failed to meet several requirements required by law. "Whether the fine imposed was proportionate to the nature of the offence is definitely up for debate. However, the law currently sets this out very strictly: the minimum fine is €1,500," stated the FS president.
        Kiss said that he's pleased that the entity concerned has appealed against the findings of the inspection so far. The appeals process makes it possible to review all the circumstances surrounding the inspection. "I'd like to state that if there were any procedural errors on the part of the inspectors, Financial Administration will take action in line with the law, and if it proves necessary to revoke the decision, Financial Administration will do so. I'm very unhappy if a fuss is being made about a case which is still 'alive' and has not yet been concluded, a case that in a way isn't even a case, as applies to several similar cases in past years," stated Kiss.
        He noted that fines for the failure to record sales and incorrectly issued cash receipts totalling €3.4 million were imposed in 2025 alone. He also pointed to the high-risk nature and thus the importance of inspections in the hospitality sector, in which, according to FS analyses, undeclared sales amount to some €500 million annually.