Sk Company Formation

---
name: sk-company-formation
description: "Company formation and entity choice in Slovakia, tax year 2026, each rule tied to the Slovak law on slov-lex.sk. Covers the limited liability company (s.r.o.: EUR 5,000 capital, EUR 750 per member, 1 to 50 members, 30% of each cash contribution and EUR 2,500 in total paid before filing, full payment for a single founder), the joint-stock company (a.s., EUR 25,000), the simple joint-stock company (j.s.a., EUR 1), general and limited partnerships, founding documents (notarial deed, lawyer-authorised document or the simplified e-form), the bar on founders with tax or social insurance arrears, the 90-day filing window, registration under the new Commercial Register Act No. 29/2026 from 17 August 2026 (court or notary as registrar, 2 working days), the 2026 court fees for registration by the court (EUR 220 s.r.o., EUR 550 a.s., EUR 50 name reservation), and annual filing. Trigger phrases: set up an s.r.o., Slovak company formation, minimum capital Slovakia, obchodný register, zakladateľská "
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/sk-company-formation"
  jurisdiction: "SK"
  tax_year: "2026"
  last_updated: "2026-10-30"
---

# Slovakia Company Formation & Entity Choice

## Entity types and incorporating an s.r.o.

The figures below are in force in 2026. From 17 August 2026 the Commercial Register Act No. 530/2003 Coll. no longer applies to new filings: the Commercial Register Act No. 29/2026 Coll. replaced it, and the Commercial Code and the Court Fees Act were amended to match. A registration proceeding started and not finally closed by 16 August 2026 is completed under the old rules.  _(Commercial Register Act No. 29/2026, § 126(1), § 128, Art. XX: https://www.slov-lex.sk/static/SK/ZZ/2026/29/20260817.html)_

- **Limited liability company (s.r.o.):** the most common form. Its share capital is made up of the members' contributions. One person can found it, and it can have at most 50 members. Each member is liable for the company's debts up to their unpaid contribution entered in the Commercial Register. The name must contain "spoločnosť s ručením obmedzeným", "spol. s r. o." or "s. r. o.".  _(Commercial Code (Act No. 513/1991 Coll.), § 105(1)-(3), § 106, § 107: https://www.slov-lex.sk/static/SK/ZZ/1991/513/20260817.html)_
- **Joint-stock company (a.s.):** capital divided into shares, suited to larger ventures. One founder is allowed only if the founder is a legal person; otherwise two or more founders. Minimum share capital EUR 25,000.  _(Commercial Code, § 162(1), (3): https://www.slov-lex.sk/static/SK/ZZ/1991/513/20260817.html)_
- **Simple joint-stock company (j.s.a.):** one or more founders, minimum share capital EUR 1.  _(Commercial Code, § 220t(1)-(2): https://www.slov-lex.sk/static/SK/ZZ/1991/513/20260817.html)_
- **Partnerships:** a general partnership (v.o.s.) needs at least two persons trading under a common name, each liable jointly and severally with all their assets. In a limited partnership (k.s.) one or more limited partners are liable up to their unpaid contribution (minimum contribution EUR 250) and one or more general partners with all their assets. For income tax, each v.o.s. partner and each k.s. general partner is taxed on their share of the partnership's tax base, split in the profit-sharing ratio in the partnership agreement, otherwise equally.  _(Commercial Code, § 76, § 93(1), (3): https://www.slov-lex.sk/static/SK/ZZ/1991/513/20260817.html; Income Tax Act (Act No. 595/2003 Coll.), § 6(7)-(8): https://www.slov-lex.sk/static/SK/ZZ/2003/595/20260101.html)_
- **s.r.o. minimum share capital:** EUR 5,000 (total).  _(Commercial Code, § 108(1): https://www.slov-lex.sk/static/SK/ZZ/1991/513/20260817.html)_
- **Minimum contribution per member:** EUR 750 per member; each member takes part in the founding with one contribution only, in whole euro.  _(Commercial Code, § 109(1)-(2): https://www.slov-lex.sk/static/SK/ZZ/1991/513/20260817.html)_
- **Capital paid up before registration:** at least 30% of each cash contribution must be paid before the application for registration is filed, and the paid cash contributions plus the in-kind contributions handed over must total at least 50% of the EUR 5,000 minimum, so at least EUR 2,500. An in-kind contribution must be paid in full before the capital is registered and valued by an expert opinion. A company with a single founder can only be registered once its share capital is paid in full. Every member must pay the rest of the contribution within five years of the company's formation at the latest.  _(Commercial Code, § 59(2)-(3), § 111(1)-(2), § 113(1): https://www.slov-lex.sk/static/SK/ZZ/1991/513/20260817.html)_
- **Who cannot found an s.r.o.:** a person on the list of tax debtors or with recorded social insurance arrears, unless the tax or customs office consents (the consent is attached to the filing), and a person registered as an enforcement debtor. This bar does not apply to a foreign founder.  _(Commercial Code, § 105b(1)-(2): https://www.slov-lex.sk/static/SK/ZZ/1991/513/20260817.html)_
- **Founding documents:** a memorandum of association signed by all founders, or a deed of foundation for a single founder, in the form of a notarial deed or a document authorised by a lawyer. An s.r.o. can also be founded in a simplified way through the ministry's electronic form (Slovak and English) if it has no more than five members, is set up to do business only in up to 15 free trades, all contributions are in cash, the managing director is the contributions administrator and there is no supervisory board.  _(Commercial Code, § 57(1), (3)-(4), § 110a(1)-(2): https://www.slov-lex.sk/static/SK/ZZ/1991/513/20260817.html)_
- **Core incorporation steps:** 1) check the name is free and, if wanted, reserve it in the register of reserved trade names (the reservation ends on registration and at the latest 60 days after the confirmation); 2) sign the memorandum or deed of foundation; 3) obtain the trade authorisation (živnosť) or other business licence; 4) pay in the capital; 5) file the electronic application for registration in the Commercial Register.  _(Commercial Code, § 57, § 62(1), § 111: https://www.slov-lex.sk/static/SK/ZZ/1991/513/20260817.html; Commercial Register Act (Act No. 29/2026 Coll.), § 110-111: https://www.slov-lex.sk/static/SK/ZZ/2026/29/20260817.html)_
- **Filing window after foundation:** the application for registration must be filed within 90 days of the founding (signing the founding document) or of delivery of the document proving the trade or other business authorisation. The company comes into existence on the day it is entered in the Commercial Register.  _(Commercial Code, § 62(1): https://www.slov-lex.sk/static/SK/ZZ/1991/513/20260817.html)_
- **How and where to file:** the application goes only electronically, through the designated e-form on the specialised portal, and must be authorised; the filer must have an activated electronic mailbox. For a new s.r.o. the application is filed by all the managing directors. Registration is done by the registry court or, for a first registration or a change, by a registrar, who is a notary (except for conversions, fee-exempt filers and filings through the single contact point). A registrar who finds a defect invites the filer to fix it within 15 days.  _(Commercial Register Act No. 29/2026, § 2(n), § 42(1)-(2), § 44(1)-(2), § 45(1)-(2), (6), § 46(3): https://www.slov-lex.sk/static/SK/ZZ/2026/29/20260817.html)_
- **Typical timeline:** once the conditions are met, the registry court or the registrar makes the entry within two working days of receiving the application (for a registrar who asked for a correction, two working days from the end of the 15-day correction period). Document preparation and the trade licence come on top.  _(Commercial Register Act No. 29/2026, § 58(1): https://www.slov-lex.sk/static/SK/ZZ/2026/29/20260817.html)_
- **Commercial Register court fee (2026):** Fee Schedule item 17 charges these fees for registration by the registry court; it sets no court fee for registration by a notary registrar. First registration of an s.r.o. (and any legal person other than an a.s.) EUR 220; a.s. EUR 550; branch of a foreign company EUR 220; change of registered data EUR 50; name reservation EUR 50. The fees include publication in the Commercial Bulletin. The general 50% discount for electronic filing does not apply to Commercial Register matters, so filing online does not lower the fee. The same EUR 220 and EUR 550 applied in the 12 June to 16 August 2026 version. (The earlier version of this skill said EUR 150 for an electronic s.r.o. filing; that is not the 2026 rate.)  _(Court Fees Act (Act No. 71/1992 Coll.), § 6(3), (5), Fee Schedule items 17 and 17a: https://www.slov-lex.sk/static/SK/ZZ/1992/71/20260817.html)_
- **Core annual compliance:** prepare the statutory financial statements; the general meeting approves them and decides on the profit or loss. File the financial statements electronically in the Register of Financial Statements within six months of the balance sheet date (if they are not yet approved, file the unapproved ones and the approval notice within 15 working days of approval). File the corporate income tax return and pay the tax within three months of the end of the tax year (31 March 2027 for calendar 2026); a notice to the tax office extends this by up to three whole months, or up to six where the income includes foreign-source income. Rates and the minimum tax are in sk-corporate-income-tax.  _(Commercial Code, § 125(1)(b): https://www.slov-lex.sk/static/SK/ZZ/1991/513/20260817.html; Accounting Act (Act No. 431/2002 Coll.), § 23a(1), (3)-(4): https://www.slov-lex.sk/static/SK/ZZ/2002/431/20260601.html; Income Tax Act, § 49(2)-(3): https://www.slov-lex.sk/static/SK/ZZ/2003/595/20260101.html)_
- **Corporate tax and VAT on a new company:** corporate income tax is 10% where taxable revenue is no more than EUR 100,000, 24% where it is above EUR 5,000,000 and 21% otherwise (see sk-corporate-income-tax). A business becomes a VAT payer from 1 January after a calendar year in which its turnover passed EUR 50,000, or at once on the supply that takes it past EUR 62,500 in the current year (see slovakia-vat-registration-4-7-7a).  _(Income Tax Act, § 15(b)(1): https://www.slov-lex.sk/static/SK/ZZ/2003/595/20260101.html; VAT Act (Act No. 222/2004 Coll.), § 4(1): https://www.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html)_

## Sources

| Source | URL | Read on |
|---|---|---|
| Commercial Code (Obchodný zákonník), Act No. 513/1991 Coll., version in force from 17.08.2026: § 57, 59, 62, 76, 93, 105, 105b, 106-111, 113, 125, 162, 220t | https://www.slov-lex.sk/static/SK/ZZ/1991/513/20260817.html | 2026-10-30 |
| Commercial Register Act, Act No. 29/2026 Coll., version in force from 17.08.2026: § 2, 42, 44, 45, 46, 58, 110, 111, 126, 128 | https://www.slov-lex.sk/static/SK/ZZ/2026/29/20260817.html | 2026-10-30 |
| Commercial Register Act, Act No. 530/2003 Coll., version history (last version 01.06.2026 to 16.08.2026) | https://www.slov-lex.sk/static/SK/ZZ/2003/530/ | 2026-10-30 |
| Court Fees Act, Act No. 71/1992 Coll., version in force from 17.08.2026 (and the 12.06.2026 version for comparison): § 6, Fee Schedule items 17, 17a | https://www.slov-lex.sk/static/SK/ZZ/1992/71/20260817.html | 2026-10-30 |
| Accounting Act, Act No. 431/2002 Coll., version in force from 01.06.2026: § 23, 23a | https://www.slov-lex.sk/static/SK/ZZ/2002/431/20260601.html | 2026-10-30 |
| Income Tax Act, Act No. 595/2003 Coll., version in force from 01.01.2026: § 6(7)-(8), 15(b), 49 | https://www.slov-lex.sk/static/SK/ZZ/2003/595/20260101.html | 2026-10-30 |
| VAT Act, Act No. 222/2004 Coll., version in force from 01.01.2026: § 4(1) | https://www.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html | 2026-10-30 |

Not yet confirmed: what a notary charges when registering the company as registrar (the Court Fees Act sets no court fee for that route); trade licence (živnosť) fees and steps under the Trade Licensing Act (Act No. 455/1991 Coll.); how a limited partnership's share attributable to limited partners is taxed; the "full setup ~2-4 weeks" in the earlier version of this skill (no official source).

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-30. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `sk-company-formation` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/sk-company-formation. If neither is available, confirm every figure against the official source pages cited above before relying on it.