Slovakia
Financial Reporting Obligations for Companies in Slovakia
1. Registry for Submitting Financial Statements
Companies in Slovakia are required to submit their financial statements (annual reports) to the Register účtovných závierok (Register of Financial Statements) (https://www.registeruz.sk) via the Ministry of Finance of the Slovak Republic. Additionally, submissions are made through the Obchodný register (Business Register) (https://www.orsr.sk), which is managed by the Ministry of Justice.
2. Legal Forms Obliged to Publish Financial Statements
The following legal forms in Slovakia are obliged to submit their financial statements:
- Spoločnosť s ručením obmedzeným (s.r.o.) — Limited Liability Company. Must submit annual financial statements.
- Akciová spoločnosť (a.s.) — Joint Stock Company. Obliged to submit annual financial statements and may require an audit depending on size.
- Komanditná spoločnosť (k.s.) — Limited Partnership. Must submit financial statements if financial thresholds are exceeded.
- Verejná obchodná spoločnosť (v.o.s.) — General Partnership. Required to submit annual financial statements.
- Družstvo — Cooperative. Must submit annual financial statements.
- Jednoduchá spoločnosť na akcie (j.s.a.) — Simple Joint Stock Company. Obliged to submit annual financial statements.
- Štátny podnik (Š.P.) — State Enterprise. Required to submit annual financial statements.
- Obchodné združenie — Business Association. Must submit financial statements to comply with regulations.
- Odštepný závod — Branch Office (Foreign-owned). Required to submit financial statements under Slovak law and parent company obligations.
Legal Forms Not Obliged to Publish Financial Statements:
- Živnostník — Sole Proprietor. Not required to publish financial statements, but must maintain accounting records.
- Nezisková organizácia — Non-profit Organization. Typically not obliged to publish financial statements, but rules vary.
- Občianske združenie — Civic Association. Not required to submit financial statements to public registries.
- Nadácia — Foundation. May have reporting obligations depending on size and activity.
- Príspevková organizácia — Allowance Organization. Government-linked entities with specific, usually lighter, reporting rules.
3. Companies Requiring Audited Financial Statements
In Slovakia, certain legal forms are required to have their financial statements audited if specific criteria are met. Medium and large companies must undergo an audit, while smaller companies may be exempt unless thresholds are exceeded.
| Legal Form | Rule | Criteria |
|---|---|---|
| Spoločnosť s ručením obmedzeným (s.r.o.) | Mandatory audit if thresholds are exceeded | Turnover > €2,000,000; Assets > €1,000,000; Employees > 30 |
| Akciová spoločnosť (a.s.) | Always requires an audit | No thresholds |
| Komanditná spoločnosť (k.s.) | Audit required if thresholds are exceeded | Same as s.r.o. |
| Verejná obchodná spoločnosť (v.o.s.) | Audit required if thresholds are exceeded | Same as s.r.o. |
| Družstvo | Audit required if thresholds are exceeded | Same as s.r.o. |
| Jednoduchá spoločnosť na akcie (j.s.a.) | Audit required if thresholds are exceeded | Same as s.r.o. |
| Odštepný závod (Foreign-owned Branch) | Audit depends on parent company obligations | Follows parent company requirements |
4. Local Stock Exchange
Companies listed on the Burza cenných papierov v Bratislave (Bratislava Stock Exchange) (https://www.bsse.sk) must publish their financial statements.
5. Deadline for Submitting Financial Statements
The deadline is within 90 days after the end of the fiscal year for most legal forms. Listed companies may face shorter deadlines.
6. Partial Financial Statements Submission
Small companies and non-profits below thresholds (turnover/assets under €2,000,000) may submit simplified financial statements.
7. Consequences for Late Submission of Financial Statements
- Fines: Ranging from €1,000 to €10,000.
- Removal from Business Register (Obchodný register).
8. Requirements for Foreign-Owned Branches and Newly Established Companies
Foreign-owned branches must submit statements under Slovak law and parent company obligations. Newly established companies must submit reports by the end of their first fiscal year.
Sources
| Source | Link |
|---|---|
| Register účtovných závierok (Register of Financial Statements) | https://www.registeruz.sk |
| Obchodný register (Business Register) | https://www.orsr.sk |
| Zákon o audítoroch (Auditors Act) | https://www.slov-lex.sk |
| Burza cenných papierov v Bratislave (Bratislava Stock Exchange) | https://www.bsse.sk |
| Start Companies Search | Order Credit Report |
Keywords
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