Setting up an s.r.o.

Uncertain According to the Podnikajte.sk summary, Act No. 29/2026 Coll. abolished, from 17 August 2026, the restriction in Section 105a of the Commercial Code (a single-member s.r.o. could not be the sole shareholder of another s.r.o., and an individual could be the sole shareholder of no more than three). We have not verified the wording of the amendment directly in the primary source — check this before setting up another single-member company.

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Before setting up 0 / 4

Check that the founder has no tax or social security arrearsA person on the list of tax debtors, with arrears in social insurance or in the bailiffs’ register of debtors cannot set up a company (unless the tax administrator consents).per the Podnikajte.sk summary (2026)
Choose a business name with the suffix “s.r.o.” and check it cannot be confused with anotherCheck the Commercial Register.Commercial Code
Secure a registered office and the property owner’s consentA document showing the right to use the premises or the owner’s consent to the registered office.Act No. 29/2026 Coll. on the Commercial Register
Decide on the business activities and the types of tradeUnregulated trades vs. craft and regulated trades (proof of competence).Act No. 455/1991 Coll.

Founding document and share capital 0 / 4

Deed of incorporation (1 founder) or memorandum of association (more than one)At most 50 shareholders. It contains the business name, registered office, shareholders, business activities, share capital, contributions, directors and the contribution administrator.Commercial Code
Share capital of at least €5,000, each shareholder’s contribution at least €750Commercial Code
Paying up contributions before registrationSingle founder: the whole share capital. Several founders: each cash contribution at least 30% and at least €2,500 in total.Commercial Code
Contribution administrator and their declarationIn a simplified incorporation, the director is the contribution administrator.Commercial Code

Registration 0 / 4

Trade licence (registration through the single point of contact or the portal)In a simplified incorporation, the licence can arise when the company is registered.Act No. 455/1991 Coll.
Application for registration filed electronically (registry court or a notary acting as registrar)From 17 August 2026, filing through a notary acting as registrar is also possible.Act No. 29/2026 Coll.
Court fee for the first registration: €220Filing is electronic only.per the Podnikajte.sk summary (2026)
Ultimate beneficial owner stated at registrationName, birth number or date of birth, address, nationality.Act No. 29/2026 Coll.

After registration 0 / 4

Registration for income tax (tax administrator) and VAT if applicableWith a single filing through the portal you can also apply for income tax registration.Tax Administration Act
Double-entry bookkeeping from the date of incorporationAn s.r.o. comes into existence on the day it is entered in the Commercial Register.Accounting Act
Readiness for e-invoices from 1 January 2027Receiving and issuing them (if a VAT payer).Act No. 385/2025 Coll.
eKasa, if you will take payments at a point of saleThis also applies to services.Act No. 384/2025 Coll.

Before setting up 0 / 4

Founding document and share capital 0 / 4

Registration 0 / 4

After registration 0 / 4

What this tool is based on