The founding document of a Slovak company from August 17, 2026, must be drawn up by a notary or a lawyer — this is required by the new law on the trade register. Until August 16, 2026, inclusive, officially certified signatures of the founders were sufficient. The court fee for registration is €220, but if submitted through a notary-registrar, this fee is not charged at all.
How much does it really cost to register an s.r.o.?
The state charges €220 for company registration. This is the court fee for the first entry in the Obchodný register (trade register). There is an alternative: submit documents through a notary-registrar — then the court fee is not charged at all, and you pay only the notary's fee. The živnostenské oprávnenie (sole-trader licence — self-employment) for free types of activities costs €0 when submitted electronically. Together, the state part of founding until August 16, 2026, ranges from €204 to €231, depending on the submission method and type of živnosť (sole-trader licence — self-employment); from August 17, the notarial route becomes more expensive — see the table below.
Spoločnosť s ručením obmedzeným — Slovak equivalent of LLC and the most common form for small business.
The fee and the rule about the notary are stated in the trade register FAQ on the Ministry of Justice website. The amount €220 corresponds to item 17 in the court fee schedule. Next to it is a line rarely mentioned: when the entry is made by a notary as registrar, "súdny poplatok sa v tomto prípade nevyberá" (court fee is not collected in this case).
How much the notary charges is not written in the state schedule: their tariff is set by a vyhláška (decree) of the Ministry of Justice together with an internal regulation of the Notarial Chamber. Registrars charge €204.06 including VAT — €165.90 tariff plus 23%; the Chamber's website still shows the old amount of €150 excluding VAT. Ask the exact amount from the specific notary before your visit.
| Cost item | Until 08/16/2026 | From 08/17/2026 |
|---|---|---|
| Court fee for entry via court | €220 | €220 |
| Notary fee instead of court fee | €204.06 | €270.60 |
| Notarial deed or lawyer authorization | not required | mandatory |
| živnostenské oprávnenie (sole-trader licence — self-employment) | €0 free / €11 others | unchanged |
In search results, the same €220 turns into very different numbers. Pages selling registration name €400, €750, €899, €1,480, and even €1,500–3,500. One of them, in the top five for Russian-language queries, directly writes about "€600–700 state fees." There are no state fees of that amount.
The difference does not go to the state. The intermediary package includes document preparation, legal address for a year, signature certification, electronic submission, and tax office support. This is real work and may be worth it. But knowing the state part is useful: you will have questions about the rest of the amount. Before transferring money, check the company by IČO: the register will show the creation date, address, and whether it is even active.
What changed from August 17, 2026?
From August 17, the founding document of any company must be a notarial deed or a contract authorized by a lawyer. This is required by the new law on the trade register — zákon č. 29/2026 Z. z., which rewrote § 57 of the Commercial Code. Until August 16, 2026, the law accepted officially certified signatures of the founders, and the text could be drafted by oneself or taken from a template.
The wording leaves no room for interpretation: zakladateľská listina (founding charter) "musí byť vyhotovená vo forme notárskej zápisnice alebo vo forme dokumentu autorizovaného advokátom" (must be made in the form of a notarial record or a document authorized by a lawyer).
One way remains without a notary — simplified founding under § 110a of the Commercial Code. The exception is written in § 57 itself: it starts with "Ak z iných ustanovení tohto zákona nevyplýva niečo iné" (Unless otherwise provided by other provisions of this law), and § 110a as of August 17 remains intact. The conditions are strict — eight points that must coincide simultaneously.
Registration through a notary also becomes more expensive. From August 17, Slovak offices name €270.60 including VAT instead of €204.06. This is exactly €220 net tariff: the notary is equated with the court. Plus the notarial deed itself: there is no official tariff for it, lawyers estimate the work at €100–200.
Photo: Pexels
Two less noticeable changes from the same date. A trade name reservation appears — €50 per application, and the reservation lasts no longer than 60 days; the register is kept by Okresný súd Žilina (District Court Žilina). And the ceiling "maximum three sole proprietorships per person" disappears: the law cancels § 105a of the Commercial Code.
If you read this until August 16, 2026, inclusive: the founding document with certified signatures still works, and the collected package makes sense to submit now — you will not need a notarial deed. From August 17, this paragraph does not apply: budget for a notary or look towards the simplified form.
How to found an s.r.o. step by step?
The procedure consists of seven steps, and six of them are the same for both ways. They differ only at the fifth — the form of the founding document. The entry in the register by law is made within two working days from receipt of the complete application.
- Choose a name. It must be unique and contain the suffix "s.r.o." You can check availability for free in the trade register search at orsr.sk. From August 17, the name can be reserved in advance for €50.
- Define the subject of activity. Each type requires a živnostenské oprávnenie (sole-trader licence — self-employment), and the fee and whether you need a person with a diploma depend on the type of živnosť (sole-trader licence — self-employment).
- Find an address. Sídlo (legal address) must be real: a house, apartment, or non-residential premises. If the premises are not yours, you need the owner's consent with a certified signature.
- Distribute roles and contribute capital. Define partners, director, and capital manager, after which the money is actually transferred to the manager — before submitting the application, not after.
- Prepare the founding document. Until August 16, 2026, inclusive, a written document with certified signatures was sufficient. From August 17 — a notarial deed or lawyer authorization. Exception — simplified electronic form.
- Submit the application. Only electronically and only from an activated electronic mailbox: either to the registry court with payment of €220, or through a notary-registrar, then the fee is replaced by their remuneration.
- Wait for the entry. Confirmation and extract from the register come to the electronic mailbox. Entrepreneurial activity can start from the day of entry.
What must be ready before submission:
- founding document — zakladateľská listina for one owner or spoločenská zmluva for several;
- written statement of the capital manager (vyhlásenie správcu vkladu) that the capital has been contributed;
- owner's consent to the sídlo address with certified signature if the premises are not yours;
- signatures of founders: until August 16, 2026, inclusive — officially certified, from August 17 — notarial deed or lawyer authorization;
- qualified electronic signature and activated electronic mailbox: the register accepts applications only electronically;
- extract of no criminal record of the director who is a third-country citizen, not older than three months, with apostille and official translation;
- súhlas správcu dane (tax administrator's consent) — if the founder lives in Slovakia and is on the list of tax debtors;
- power of attorney if documents are submitted by a representative; in the simplified form it does not apply — everyone signs themselves there.
Photo: Ladislav Luppa, Wikimedia Commons, CC BY-SA 4.0
Two working days is the law, not a promise. With a flawless application, the register really fits into one to three days. When courts are overloaded, deadlines stretch to weeks, and documented cases of waiting reached two months; queues are longer in big cities. A few more days are taken by preparation: signature certification, owner’s consent to the address, collecting certificates.
Who is suitable for simplified founding without a notary?
Simplified founding is an electronic form instead of your own contract text. A notary is not needed for it before or after August 17, 2026. The price for simplicity is eight conditions of § 110a, which must be met simultaneously: you cannot pick convenient ones. The first obvious one: the company is founded specifically for entrepreneurship. The rest concern the company’s composition, its name, and subject of activity:
- up to five partners and no supervisory board;
- only free živnosti (sole-trader licences — self-employment), maximum 15 items from appendix No. 4a of the živnostenský zákon (trade licensing law);
- the name must contain the suffix "s.r.o.";
- partners’ contributions only monetary, non-monetary contributions are not allowed here;
- the capital manager (správca vkladu) is the company director.
The actual wording of the subject of activity is not available: take exact items from the list, you cannot describe the activity in your own words. Craft and related živnosti (sole-trader licences — self-employment) are completely excluded. Power of attorney does not work here either — each founder signs themselves, and for this, eID with activated qualified signature, BOK code, PIN, and card reader are needed. All partners must have a euro account in an EU or EEA bank.
However, the živnostenské oprávnenie (sole-trader licence — self-employment) arises automatically on the day of entry in the trade register. You do not need to go to the živnostenský úrad (trade licensing office) at all — provided all chosen activities are in appendix No. 4a.
Who can be a founder and director of the company?
A partner (spoločník) of a Slovak s.r.o. can be a citizen of any country, and a residence permit is not required for this. It is different for the director (konateľ). The registry court must check the residence permit before entering a foreigner in the register, and only citizens of the EU and OECD countries are exempt from this check — Ukraine is not among them. The typical way is prechodný pobyt na účel podnikania (temporary residence for business purposes), up to three years.
Three records block a founder residing in Slovakia: the list of tax debtors, underpayment in Sociálna poisťovňa (Social Insurance), and the register of powers for enforcement. Citizenship does not matter here — residence does: these bans do not apply to founders living abroad. The first two are removed by súhlas správcu dane (tax administrator’s consent). The tax or customs office issues it if your tax or customs underpayment does not exceed €170 and must be issued within 5 working days. The entry in the enforcement register is not cured by this document. It is cheaper to plan these five days in the schedule immediately than to submit the application again later.
A foreigner will need an extract of no criminal record from the country of origin, not older than three months, with apostille and official translation into Slovak.
Separately about the status odídenec (temporary protection). The right to entrepreneurial activity for odídenci has existed since July 15, 2024 — it was not always so, as old texts say. But whether the registry court considers temporary protection sufficient residence permit specifically for the director role — there are no public explanations, and Slovak professional sources do not analyze this status intersection. Ask the notary or registry court before submission, not after refusal. A workaround exists: enter the company as a partner, and become director after obtaining residence.
From which status you can start a business and whether it is easier to start with živnosť (sole-trader licence — self-employment) — covered in a separate article.
How much capital do you really need to contribute?
The registered capital of an s.r.o. is €5,000. The minimum contribution of one participant is €750. A sole founder contributes all €5,000 before submitting the application. If there are several founders, each contributes at least 30% of their monetary contribution, and together at least half of the capital, i.e., €2,500, must be paid.
The thesis "capital contribution is not mandatory" has been circulating on Ukrainian sites for a long time and is misleading. The money is actually transferred to the capital manager — usually the director. Since 2016, only proof has changed: a bank statement is no longer needed, a written statement from the manager is enough. The money itself is needed.
The number €750 is confused even by automatic answers in search, where "minimum €250 from each founder" appears. The correct amount is €750. There can be up to 50 partners in an s.r.o.
How to choose the subject of activity?
Besides the entry in the register, the company needs a živnostenské oprávnenie (sole-trader licence — self-employment) for each type of activity. živnosti (sole-trader licences — self-employment) are divided into three types. Free (voľné) do not require qualification and cost €0 when submitted electronically. Related (viazané) and craft (remeselné) require professional training, and the fee is €11 electronically for each.
There is a trap here for legal entities, which is rarely written about. The company itself has no qualifications — the person does. Therefore, for craft or related živnosť (sole-trader licence — self-employment), the company must appoint a zodpovedný zástupca (responsible representative). They must be employed by the company, and the exception applies only to spouses, close relatives, and the partners themselves. They also need residence or another residence permit in Slovakia, professional qualification in the profile, and a clean criminal record. Such a person cannot be a member of the supervisory board.
If your activity is craft or related, the simplified form is not applicable: only free živnosti (sole-trader licences — self-employment) are allowed there.
What to do immediately after registration?
IČO and DIČ come automatically. The organization identification number is assigned by Štatistický úrad SR (Statistical Office) based on register data, and the tax number is issued by the tax office on its own initiative — the decision falls into the electronic mailbox. You do other things manually: open an account, calculate turnover under VAT, and set up accounting.
Banks have different requirements for companies with foreign owners, and it is better to know them in advance; what to prepare for an account is described separately.
There are two VAT registration thresholds. Turnover over €50,000 per calendar year makes you a payer from January 1 of the next year. Turnover over €62,500 makes you a payer on the same day you cross the threshold.
And a separate cost item, which živnosť (sole-trader licence — self-employment) no longer has. From January 1, 2026, individuals do not pay financial transaction tax, legal entities do. The rate is 0.4% of the amount debited from the company account, maximum €40 per operation. Cash withdrawal costs 0.8% with no ceiling. Using a payment card costs €2 per year. According to the tax administration explanation, taxes and contributions transferred to Štátna pokladnica (State Treasury) are not subject to this tax, nor are card payments and transfers between own accounts in one bank.
Podvojné účtovníctvo (double-entry accounting) is mandatory for every s.r.o. without exceptions. Hiring an accountant is not required by law, but the director is responsible for accounting. The market price for a small company without VAT and employees in 2026 is €1,200–2,800 per year. Payment and reporting deadlines for the first year are collected in our entrepreneur calendar.
What taxes does an s.r.o. pay in 2026?
The profit tax rate depends on turnover, not profit — this detail is often missed. Up to €100,000 taxable income, the rate is 10%. Turnover from €100,001 to €5,000,000 moves the company to a 21% rate, and over €5 million — to 24%. There is also a minimum tax, which the company pays even if it ended the year with a loss.
| Annual revenue | Tax rate | Minimum tax |
|---|---|---|
| up to €50,000 | 10% | €340 |
| €50,001 – €100,000 | 10% | €960 |
| €100,001 – €250,000 | 21% | €960 |
| €250,001 – €500,000 | 21% | €1,920 |
| €500,001 – €5,000,000 | 21% | €3,840 |
For revenue over €5 million, the minimum tax is €11,520. This fifth level appeared exactly in 2026.
Two reliefs soften the picture. The first year of the company’s existence is fully exempt from minimum tax. And overpayment — the difference between minimum and calculated tax — can be credited against tax for the next three consecutive periods.
Profit can be withdrawn as dividends. The rate is 7% of profit for periods from 2025, withheld by the company itself, the recipient does not need to declare anything. There are no social and health contributions on dividends.
But here is a line often lost in other texts. A director without appointed remuneration really does not pay social contributions — but pays health insurance himself as a samoplatiteľ (self-payer). The minimum self-payer contribution in 2026 is €121.92 per month. This is 16% of the base €762. He is exempt only if covered from another side: employment, student or pensioner status, maternity leave, or registered at the labor office.
Where exactly s.r.o. outperforms živnosť (sole-trader licence — self-employment) depends on the share of expenses and whether you pay salary to the director. There is no ready answer "up to €30,000 živnosť, then company" — calculate both forms on your income. If turnover is modest and accounting from €1,200 per year scares you, look towards živnosť (sole-trader licence — self-employment).
If the founding document, owner’s consent to the address, and money for the contribution are already ready, count the budget with a notary: €270.60 for registration from August 17 plus €100–200 for the deed itself. One workaround remains — simplified form for five partners and fifteen free živnosti (sole-trader licences — self-employment): when all your activities are in appendix No. 4a, it removes both the notary and the trip to the živnostenský úrad (trade licensing office).
