Registration of Legal Entities in Slovakia with Obtaining an IČO

Starting a business in a stable European jurisdiction

Slovakia is an attractive country for establishing a business thanks to its stable economy, favorable tax regime and efficient registration procedures. One of the key steps in forming a legal entity is obtaining the IČO — the unique organizational identification number.

Types of legal entities in Slovakia

1. S.R.O. (Spoločnosť s ručením obmedzeným) — Limited Liability Company

• The most common company type.
• Minimum share capital: 5000 EUR.
• Minimum contribution per shareholder: 750 EUR.
• At least 50% of the capital must be deposited before registration (2500 EUR).
• One founder is sufficient.
• Limited liability for company obligations.

2. A.S. (Akciová spoločnosť) — Joint-Stock Company

• Suitable for large enterprises.
• Private JSC — minimum capital 25,000 EUR.
• Public JSC — minimum capital 100,000 EUR.
• At least 30% must be deposited before registration.
• May have multiple shareholders.

3. Živnostník — Sole Proprietor

• Simplified registration.
• Full personal liability.

4. O.Z. (Občianske združenie) — Civic Association

• For non-profit activities.
• No minimum capital required.
• At least three founders are needed.
• Registration at the Ministry of Interior.

5. K.S. (Komanditná spoločnosť) — Limited Partnership

• Includes general and limited partners.

Registration procedure

1. Preparation of founding documents

• Company articles.
• Details of founders and directors.
• Registered office address in Slovakia.
• Selection of business activities.

2. Obtaining licenses (if required)

• Free trades — no qualification needed.
• Regulated trades — require professional certification.

Obtaining an IČO

After the company is entered into the Commercial Register, it automatically receives its IČO — a unique identification number used for official, tax and banking operations.