The business register in Slovakia is the Obchodný register (Commercial Register), kept by the registrové súdy (registry courts) under the Ministry of Justice and published at orsr.sk, with a newer ministry portal running alongside it. Filing is electronic only. Sole traders are not in this register at all: since 2020 they appear solely in the Živnostenský register (Trade Licensing Register). Slovakia also runs a distinctive public beneficial ownership register for public sector contractors.

The company registry in Slovakia

The register is governed by zákon č. 530/2003 Z. z. o obchodnom registri (Act No. 530/2003 Coll. on the Commercial Register), with the substantive company law in the Obchodný zákonník (Commercial Code). Eight registry courts keep it. Applications must be filed exclusively by electronic means using the prescribed electronic form; a filing made in any other way is simply disregarded.

Two clarifications are worth making because they are frequently got wrong. First, the ministry portal for the commercial register is the services portal linked from orsr.sk; a separate justice portal carries the register of pre-insolvency, liquidation and insolvency proceedings and is not the commercial register. Second, the legacy site orsr.sk has not been retired — its extracts carry a notice that they are informative only and cannot be used for legal acts, and it links to the newer portal for legally usable outputs.

Sole traders and the trade licensing register

The Živnostenský register is a separate register kept by the district offices through the trade licensing information system administered by the Ministry of the Interior, under the živnostenský zákon (Trade Licensing Act). It is divided into a public part and a non-public part, the latter containing birth surname, birth number, date and place of birth and criminal-record, tax and insurance data. Sole traders no longer appear in the commercial register: since 1 October 2020 the registry courts have been required to delete natural persons ex officio, and pending sole-trader registrations were terminated for lack of competence.

The identification number IČO is assigned by the Ministry of the Interior through the register of legal persons, entrepreneurs and public authorities; it is unique and is never reissued.

The register of public sector partners

Slovakia’s Register partnerov verejného sektora (Register of Public Sector Partners), created by zákon č. 315/2016 Z. z., has no close analogue elsewhere. Anyone receiving public funds or property above statutory thresholds must be registered for the term of the contract, and must be entered by an oprávnená osoba (authorised person) — an attorney, notary, bank, auditor or tax adviser — who verifies the ownership structure and files a verification document. The registered data include the full list of ultimate beneficial owners with their names, addresses, dates of birth and nationality, and a flag where a person is a public official. This register is public.

Legal forms that can be registered in Slovakia

  • Verejná obchodná spoločnosť — v.o.s. (General partnership) — all partners are liable jointly, severally and without limitation.
  • Komanditná spoločnosť — k.s. (Limited partnership) — general partners are unlimitedly liable while limited partners answer only up to their unpaid contribution.
  • Spoločnosť s ručením obmedzeným — s.r.o. (Limited liability company) — a member is liable only up to their unpaid registered contribution, with a maximum of fifty members. The minimum share capital is EUR 5,000 and the minimum contribution per member EUR 750. The dominant Slovak form.
  • Jednoduchá spoločnosť na akcie — j.s.a. (Simple joint-stock company) — introduced with effect from 1 January 2017 and still in force. Its share capital may be as low as EUR 1, its shares are book-entry registered shares, and shareholders are not liable for the company’s obligations. Designed for start-ups and venture investment.
  • Akciová spoločnosť — a.s. (Joint-stock company) — shareholders are not liable for the company’s obligations; minimum share capital EUR 25,000.
  • Družstvo (Cooperative) — a member-based entity governed by the Commercial Code.
  • Európske zoskupenie hospodárskych záujmov (European Economic Interest Grouping), európska spoločnosť — SE (European Company) and európske družstvo — SCE (European Cooperative Society) — the EU-law forms.
  • Organizačná zložka podniku zahraničnej osoby (Branch of a foreign person’s enterprise) — and the enterprise of a foreign person itself; not a separate legal entity, so the foreign founder remains liable. Branches of Slovak legal persons are likewise registered.
  • Štátny podnik (State enterprise) — and any other legal person whose registration a statute prescribes.

Information available from the Slovak business register

The Act states that the commercial register and the collection of deeds are accessible to everyone. Inspection and copies are subject to a court fee, but electronic issuance of extracts and of copies of deeds on an electronic request is free of charge. No legal interest need be shown. The internet display at orsr.sk is free but informative only, with legally usable outputs issued electronically with a qualified electronic seal.

Financial statements are equally open. The Register účtovných závierok (Register of Financial Statements), run under the Ministry of Finance, makes the documents in its public part available to all persons free of charge, with a public interface for automated access; the non-public part covers statements of natural persons and certain financial institutions and foreign bank branches.

What is restricted

The beneficial ownership data held in the commercial register is not public. The Act on the Commercial Register provides expressly that a natural person’s birth number and the data on the ultimate beneficial owner entered in the register are not disclosed, and excludes beneficial ownership data from the extract and inspection regime, referring instead to the act on the register of legal persons. Under that act the beneficial ownership record is not publicly accessible. Remote automated access is granted to a defined list — the financial and criminal police, the Ministry of Finance, the national bank, the security authority, the competition authority, courts, the tax and customs administrations, law enforcement and supervisory bodies, providers of EU funds, intelligence and sanctions bodies, the anti-money-laundering office and the EU prosecution and anti-fraud bodies — together with obliged persons carrying out customer due diligence, and the competent authorities and financial intelligence units of other Member States through the EU interconnection system. Any other person must apply to the Ministry of the Interior demonstrating a oprávnený záujem (legitimate interest), with a documented and identity-verified request.

The contrast with the register of public sector partners is deliberate: there, the beneficial owners of anyone contracting with the state are published, freely searchable and accompanied by published verification documents, and the law states that this publication is no breach of trade or banking secrecy.

Documents that can be obtained from the register

  • Výpis z obchodného registra, aktuálny (Current extract from the Commercial Register) — all registered data valid on the date of issue: business name, identification number, seat, legal form, subject of business, the statutory body and the manner of acting on the company’s behalf, and capital. Issued electronically with a qualified electronic seal, it is the standard proof of corporate existence and signing authority.
  • Prehľad zapísaných údajov, úplný výpis (Overview of registered data, full extract) — the historical view covering both current and superseded entries; used for ownership and officer history and due diligence.
  • Listiny zo zbierky listin (Documents from the collection of deeds) — the founding deed and articles, all amendments and consolidated texts, evidence of trade authorisation, appointment and termination documents with notarised specimen signatures, and merger and conversion projects, together with the financial statements. Used to verify corporate acts and authority.
  • Potvrdenie (Certificate) — a negative confirmation that a given entry is not in the register or that a given document is not in the collection of deeds.
  • Účtovné závierky, výročné správy a správy audítora (Financial statements, annual reports and auditor’s reports) — from the register of financial statements, free of charge.
  • Výpis z verejnej časti živnostenského registra (Extract from the public part of the Trade Licensing Register) — available to anyone; a sole trader may additionally obtain a full extract including the non-public part concerning themselves, and an overview of registered data.
  • Výpis z Registra partnerov verejného sektora (Extract from the Register of Public Sector Partners) — the partner, its ultimate beneficial owners, any public officials in its structure and the authorised person. Used to establish eligibility to contract with the public sector.

Further electronic services include company name reservation, simplified incorporation of a limited liability company, cross-border conversion filings and requests to file deeds.

Frequently Asked Questions

What is the business register in Slovakia called?

The Obchodný register (Commercial Register), kept by eight registry courts under the Ministry of Justice and published at orsr.sk alongside a newer ministry services portal.

Are sole traders in the Slovak commercial register?

No. Since 1 October 2020 natural persons have been deleted from it ex officio; a Slovak sole trader appears only in the Trade Licensing Register administered through the Ministry of the Interior.

Is the Slovak register free?

The register and the collection of deeds are accessible to everyone. Electronic issuance of extracts and copies of deeds on an electronic request is free of charge, while counter inspection and paper copies attract a court fee.

What is the minimum capital of a Slovak s.r.o.?

EUR 5,000, with a minimum contribution of EUR 750 per member. A joint-stock company requires EUR 25,000, while the simple joint-stock company can be formed with EUR 1.

Are beneficial owners public in Slovakia?

Not in the commercial register: the law expressly provides that beneficial ownership data entered there are not disclosed, with access limited to listed authorities, obliged persons and applicants demonstrating a legitimate interest. The separate register of public sector partners is public.

Where are Slovak financial statements published?

In the Register of Financial Statements under the Ministry of Finance, where the public part is available to all persons free of charge.

Sources

Keywords

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