Company Formation in Slovakia: A 2026 Step-by-Step Guide

The Slovak limited liability company — spoločnosť s ručením obmedzeným, or s.r.o. — is the standard vehicle for doing business in Slovakia, both for locals and for non-residents who want EU single-market access with the euro as the native currency. The process follows clear steps, and with the right paperwork it can be completed in a matter of days.

1. Company name, business activities and registered office

Start with the basics:

• Company name — it must be unique and distinguishable from companies already entered in the Commercial Register (orsr.sk).
• Business activities — chosen from the list of free, regulated or craft trades. Regulated and craft trades require proof of professional competence.
• Registered office — you need the property owner’s consent to register the address. If you have no premises of your own, a registered office service is commonly used.

2. Shareholders, managing director and share capital

Decide who will be the shareholder(s) (owners) and who will be the managing director (the statutory body representing the company). An s.r.o. may have a single shareholder.

The minimum share capital is €5,000, with a minimum contribution of €750 per shareholder. The capital no longer has to be deposited into a dedicated bank account — a declaration by the capital administrator confirming that it has been paid up is sufficient. After the company is incorporated, the funds can be used for its ordinary operations.

3. Articles of association

With several shareholders you sign a memorandum of association (spoločenská zmluva); with a single shareholder, a deed of foundation (zakladateľská listina). The document sets out the company name and seat, the shareholders, the business activities, the share capital and contributions, the managing directors and how they act on behalf of the company. Signatures must be officially certified.

4. Trade licence

Before the company is entered in the Commercial Register, the trades are notified to the Trade Licensing Office or via the single point of contact (JKM). The trade licence certificate is then used as supporting documentation for the company’s registration.

5. Entry in the Commercial Register

The s.r.o. comes into existence only upon its entry in the Commercial Register. The application is filed electronically with the registration court through the slovensko.sk portal, which requires a qualified electronic signature. The court fee for electronic filing is lower than for a paper application. Once registered, the company receives its company ID number (IČO) and becomes a separate legal entity.

6. Electronic mailbox and tax registration

After incorporation, a few obligations remain:

• Electronic mailbox — every company has a mandatory electronic mailbox on slovensko.sk (ÚPVS eDesk), activated for the delivery of official correspondence.
• Income tax registration — the tax authority generally registers new companies for income tax automatically after the entry in the Commercial Register and issues the tax identification number (DIČ).
• VAT registration — if you exceed the statutory turnover threshold or opt for voluntary registration, you file a VAT application. See our VAT guide for the thresholds.

7. After incorporation: accounting

An s.r.o. must keep double-entry accounting from day one, file an income tax return and prepare financial statements that are filed with the Register of Financial Statements. Many founders arrange external accounting services right away to avoid penalties for errors or late filings.

How long does it take?

With complete documents and electronic filing, a company is usually registered within a few business days. The preparation of documents and certification of signatures typically take more time than the registration itself.

If you would rather not deal with the paperwork, we can handle the full company formation in Slovakia — from the name to the registration and tax set-up, including the registered office and accounting.