The paper is targeting the legislation on electronic evidence of revenues in two countries with historically similar economic development. The main aim is to analyse the framework and development of legislation on electronic evidence of tourism enterprises´ revenues in the Slovak Republic and current background of its legal conditions´ preparation in the Czech Republic. It is discussing the main legal changes of the conditions and tourism business duties; the main issues in terms of the sales records through the use of the electronic cash registers. It emphasises expectations of legal changes in context of fight against the shadow economy in the Slovak Republic and the Czech Republic.