Doing business in Slovakia
Sole trader licences, limited companies (s.r.o.), VAT, invoices, eKasa and deadlines. Practical — what, by when and under which law.
- Setting up an s.r.o.
- Sole trader licence
- VAT
- Invoices and e-invoicing
- eKasa
- Employing staff
- Contributions
- Deadlines
Explainers
- 01 E-invoicing / checked 12 October 2026 E-invoicing (e-faktúra) from 1 January 2027: what VAT payers and non-payers need to prepare Mandatory electronic invoicing in Slovakia under Act No. 385/2025 Coll.: who issues, who receives, the digital postman, deadlines, data reporting and fines.
- 02 VAT / checked 12 October 2026 VAT in Slovakia: rates, registration and the tax period VAT rates of 23%, 19% and 5%, the €50,000 and €62,500 registration thresholds, monthly and quarterly periods, the 25-day deadline and the control statement. Position as at 12 October 2026.
- 03 Sole trader / checked 12 October 2026 Sole trader licence (živnosť) in 2026: types, registration, tax and contributions Unregulated, craft and regulated trades under Act No. 455/1991 Coll., registration fees, the 15% tax rate, self-employed contributions for 2026 and what comes after you register.
In preparation
Topics we are working on. We will publish them only once they have been checked against primary sources.
- In preparation Flat-rate expenses vs. actual expenses for sole traders
- In preparation Moving from a sole trader licence to an s.r.o.: when and how
- In preparation Ultimate beneficial owner: what to enter in the register
- In preparation Annual calendar of obligations for sole traders and s.r.o. companies