I want to set up a limited liability company.
5 tasks in suggested order
1. Prepare the founding documents and company details.
Before submitting the application for registration.
Depending on the chosen method of incorporation; the documents will subsequently be used for registration.
Founder's deed/partnership agreement, details regarding the registered office, partners, and executive directors, plus other attachments as required by the situation.
Check whether the business activities require special authorization.
Official source: nove.slovensko.sk
2. Determine whether you need a separate business authorisation before registration in the Commercial Register.
Before filing the company-registration application, depending on the activity.
Point of Single Contact or competent regulator; for selected free trades listed in Annex 4a, from 17 Aug 2026 the authorisation arises directly through Commercial Register registration.
Details regarding business activities and relevant proof of professional competence for regulated or craft trades.
Craft, regulated and otherwise regulated activities remain a separate route; do not use the old “trade licence always before Commercial Register” rule for every LLC.
Official source: justice.gov.sk
3. Submit an application to register the limited liability company (s.r.o.) in the Commercial Register.
After preparing the founding documents and authorizations.
Registration Court, Single Point of Contact (JKM), or a notary-registrar, depending on the chosen procedure.
Founding documents and attachments required for registration.
From 17 Aug 2026, where conditions are met, registration through a registrar-notary is also available; in the Commercial Register e-services you choose the registration route.
Official source: justice.gov.sk
4. After incorporation, verify automatic registration for income tax and the Tax Identification Number (DIČ); handle other applicable taxes separately.
After the company is registered.
Financial Administration / Tax Office.
Company details.
Income tax registration is automatic, whereas VAT registration, for example, is subject to specific conditions.
Official source: nove.slovensko.sk
5. If the company begins hiring staff, fulfill employer registration obligations with the health insurance company and the Social Insurance Agency.
Before or upon commencing employment, in accordance with the relevant deadlines.
Health insurance companies and the Social Insurance Agency.
Company and employee details.
The Social Insurance Agency requires employer registration no later than the day before the first employee starts work; health insurance companies have their own deadlines.
Official source: nove.slovensko.sk
