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Slovakia Business Registration Guide 2026 — s.r.o., Joint-Stock, Trade Licensing

Business registration in Slovakia offers several structures: the s.r.o. (limited liability company, minimum capital EUR 5,000), the a.s. (joint-stock company, minimum capital EUR 25,000), and the živnosť (sole trader / trade licence). Registration is done through the Business Register (Obchodný register) and Trade Licensing Office (Živnostenský úrad).

Slovakia offers a straightforward business registration process with the Business Register (Obchodný register) for companies and the Trade Licensing Office (Živnostenský úrad) for sole traders. The minimum capital for an s.r.o. is EUR 5,000. Incorporation typically takes 1-2 weeks. Foreign companies may operate through a branch or incorporate a Slovak subsidiary. Additional registrations include tax registration (DIČ), VAT (if threshold exceeded), and social/health insurance.

Company Types in Slovakia

  • s.r.o. (spoločnosť s ručením obmedzeným): Limited liability company — most common business vehicle. Minimum capital EUR 5,000, minimum 1 shareholder (individual or corporate), minimum 1 director (konateľ). No maximum shareholders. Simple to establish and operate
  • a.s. (akciová spoločnosť): Joint-stock company — suitable for larger businesses. Minimum capital EUR 25,000 (public offering) or EUR 25,000 (private). Requires a board of directors and supervisory board. Shares may be listed on the stock exchange
  • k.s. (komanditná spoločnosť): Limited partnership — combination of general partners (unlimited liability) and limited partners (limited to their contribution)
  • v.o.s. (verejná obchodná spoločnosť): General partnership — all partners have unlimited liability
  • Živnosť (sole trader): Trade licence for self-employed individuals. No minimum capital, simple registration, unlimited personal liability
  • Branch of foreign company: Not a separate legal entity. Foreign company retains full liability. Must register with the Business Register

Company Registration Process (s.r.o.)

  1. Obtain a clean criminal record for all directors and shareholders (from the home country if foreign)
  2. Notarise the incorporation deed (spoločenská zmluva): Includes company name, registered address, shareholders, share capital, directors, and business activities
  3. Deposit share capital: Minimum EUR 5,000 in a Slovak bank account. The bank issues a certificate of deposit
  4. Register with the Business Register: Submit the notarised deed, bank certificate, criminal records, and registration form. Fee: approximately EUR 150-300
  5. Obtain tax ID (DIČ): Automatic upon Business Register entry
  6. Register for VAT: If turnover exceeds EUR 62,000 or voluntarily
  7. Register employees with Sociálna poisťovňa and health insurance companies

The entire process typically takes 5-10 working days for an s.r.o. Same-day registration is available with additional fees.

Trade Licence for Sole Traders

Self-employed individuals may register as a sole trader (živnostník) through the Trade Licensing Office. The process requires a clean criminal record, proof of professional qualifications (for regulated trades), and payment of a nominal fee (EUR 5-15). Registration is completed in 1-3 working days. Sole traders are taxed under IIT at 19%/25% and must register for social and health insurance once income exceeds certain thresholds.

Post-Registration Compliance

  • Annual financial statements: Must be prepared and filed with the Register of Financial Statements within 6 months of the accounting period end
  • Annual tax return: CIT or IIT due by March 31 (June 30 with advisor)
  • Monthly VAT returns: If VAT-registered, due by the 25th of the following month
  • Social and health insurance: Monthly contributions for employees; quarterly for self-employed
  • Annual report (výročná správa): Required for larger companies and those meeting certain thresholds

FAQs

Can a foreigner register an s.r.o. in Slovakia?

Yes. There are no restrictions on foreign ownership of Slovak companies. Foreign individuals or legal entities may be the sole shareholder of an s.r.o. The director may also be a foreign national (EU citizens need only register; non-EU citizens need a temporary residence permit for business).

What are the minimum capital requirements for an s.r.o.?

The minimum share capital is EUR 5,000. At least 50% (EUR 2,500) must be paid up before registration. The remaining capital must be paid within 2 years. Contributions may be in cash or in-kind (appraised value).

How long does company registration take?

Standard registration takes 5-10 working days. Expedited registration (same day or 2-3 days) is available with higher court fees. The fastest option is to use a specialised incorporation service provider.

Do I need a Slovak address to register a company?

Yes. The company must have a registered address in Slovakia. This can be a physical office, a co-working space, or a virtual office provided by a registered address service provider.

Disclaimer

This guide provides general information about business registration in Slovakia for the 2026 tax year. Registration procedures, fees, and requirements may change. Always consult with a qualified Slovak legal advisor or the Business Register for advice specific to your situation. InvestmentKit does not provide legal advice.