When you need a Slovak company that can sign a contract this week, a ready-made shelf company — a “hotová spoločnosť” or pre-registered spoločnosť s ručením obmedzeným (s.r.o.) — is the fastest legal route into the Eurozone’s central-European corridor. ShelfCompanies24 maintains a live inventory of clean, never-traded Slovak s.r.o. entities registered in the Obchodný register Slovenskej republiky, with paid-up základné imanie and a clean Finančná správa record. Most transfers complete in 3–7 working days.
Slovakia uses the euro, sits inside the EU single market, and offers one of the lowest entry-level corporate tax brackets in the EU at 10% for income under €100,000. Combined with the post-2025 progressive CIT structure (10% / 21% / 24%) and a CIT minimum of as little as €340 for dormant entities, Slovakia is particularly attractive for SME shelf-company buyers who plan to scale gradually.
Single fixed price covers s.r.o., notár, Obchodný register update, RPVS (UBO register) filing and our agency fee.
Hotová s.r.o. + virtual office + Slovak banking introduction + účtovná kancelária bundled.
Most transfers notarised within 48 hours. Dedicated Slovak-speaking case manager.
Sign at any Slovak consulate, via qualified electronic signature under eIDAS, or delegate to our Bratislava attorney via splnomocnenie.
We draft the zmluva o prevode obchodného podielu, coordinate the notár, file Obchodný register and Register partnerov verejného sektora updates.
A Slovak hotová spoločnosť (literally “ready company”) is a limited-liability entity — almost always an s.r.o. — incorporated by a professional service provider purely to be transferred to a future buyer. From incorporation to the moment of sale, the company has:
| Feature | s.r.o. (spoločnosť s ručením obmedzeným) | a.s. (akciová spoločnosť) |
|---|---|---|
| Minimum základné imanie | €5,000 (€750 per spoločník) | €25,000 |
| Number of spoločníci | 1 – 50 | Unlimited |
| Governance | Konateľ (executive director) + valné zhromaždenie | Predstavenstvo (mgmt board) + dozorná rada (supervisory board) |
| Best fit | ~98% of shelf-company buyers — SME, holdings, trade | Listed groups, regulated sectors |
A new Slovak s.r.o. through standard formation takes 4–8 weeks for full Obchodný register entry; a hotová s.r.o. is already on the register and can invoice the day the share-transfer notarisation completes.
Slovakia adopted the euro in 2009. Your Slovak s.r.o. operates in the same currency as Germany, France, Spain and the rest of the Eurozone — no FX exposure, no currency conversion costs on intra-EU trade.
Counter-parties run register checks at orsr.sk. An s.r.o. with a Commercial Register entry dated months in the past reads as more substantial than a fresh formation — useful for B2B sales, public-tender eligibility and bank onboarding.
Every Slovak ready-made s.r.o. carries IČO, DIČ and — where pre-registered — VAT (IČ DPH) numbers ready for immediate cross-EU invoicing through VIES.
Every company we sell carries a written warranty of no liabilities (vyhlásenie o neexistencii záväzkov) covering tax, social insurance, creditor claims and litigation. Our DD pack includes Obchodný register extract, Finančná správa potvrdenie o splnení daňových povinností, and a Sociálna poisťovňa clearance.
Slovenská sporiteľňa (Erste), Tatra banka (Raiffeisen), VÚB banka (Intesa Sanpaolo), ČSOB Slovensko, Poštová banka and 365.bank all apply faster KYC to s.r.o. companies with an established Obchodný register history.
We send our live inventory: s.r.o. entities of various ages registered in Bratislava, Košice, Žilina, Banská Bystrica or smaller regional cities, at various price points.
Apostilled passport copies, proof of address, business-purpose note. We run AML checks under Zákon č. 297/2008 Z.z. (Slovak AML Act).
Slovak law (§ 115 Obchodného zákonníka) requires notarised signatures on the share-transfer agreement. We draft the bilingual Slovak-English deed and schedule the notár. Foreign buyers can sign at any Slovak consulate, use a qualified electronic signature, or delegate to our Bratislava attorney via splnomocnenie.
The outgoing executive director is dismissed and your new konateľ appointed by shareholder resolution.
Name (obchodné meno), registered office (sídlo), predmet podnikania and where desired financial year-end are amended in the same notarial act.
The notár or our attorney electronically files the amendment package with the competent Okresný súd (district court). Processing: typically 2–10 working days.
For companies that may receive public-sector payments above €100,000, registration in the Register partnerov verejného sektora (RPVS) is required. We handle the filing through an authorised partner (oprávnená osoba) — typically a lawyer or notár.
The Finančná správa (Financial Administration of the Slovak Republic) is notified of the change of spoločník and konateľ; existing DIČ remains valid.
| Tax | Rate | Notes |
|---|---|---|
| CIT — daň z príjmov právnických osôb | 10% / 21% / 24% | Progressive: 10% on income ≤ €100k; 21% on €100k–€5M; 24% above €5M |
| Minimum CIT | €340 – €3,840 | €340 (income ≤€50k); €960 (€50k–€250k); €1,920 (€250k–€500k); €3,840 (>€500k) |
| VAT (DPH) | 23% standard, 19% / 5% reduced | Mandatory above €50,000 turnover; voluntary below |
| Withholding tax on dividends | 10% (residents) / 35% (non-cooperative jurisdictions) | 0% under EU Parent-Subsidiary; reduced under treaties |
The 10% small-bracket rate makes Slovakia one of the most competitive Eurozone CIT regimes for SMEs alongside Hungary (9%), Bulgaria (10%) and Romania’s micro-enterprise regime (1% revenue tax under €100k).
The most common Slovak term is hotová spoločnosť (“ready company”). Some practitioners use predzaložená spoločnosť or simply the English loan-term “ready-made”. All refer to the same thing: a pre-registered, never-traded s.r.o. held in reserve for transfer.
Standard timeline is 3–7 working days from KYC to complete Obchodný register amendment: 24–48 hours for notarisation; 2–5 working days for the Okresný súd to publish the register update.
€5,000 total, with at least €750 from each spoločník, fully paid in cash at formation. Our standard hotová s.r.o. comes with the full €5,000 already deposited.
No. Sign at any Slovak consulate worldwide, use an eIDAS-qualified electronic signature, or delegate to our Bratislava attorney via notarised splnomocnenie. Most foreign clients never set foot in Slovakia.
Every hotová s.r.o. has its original základné-imanie account with the bank that received the deposit — typically Slovenská sporiteľňa, Tatra banka or VÚB banka. After transfer you become signatory. We then introduce supplementary banking partners based on your sector.
10% CIT on income up to €100,000, 21% on €100,000–€5M, 24% above. Plus mandatory minimum CIT (€340 for small entities). VAT 23% standard. Effective tax burden for a typical SME shelf-company buyer is the lowest in Continental EU outside Hungary and Bulgaria.
Yes. The Register konečných užívateľov výhod (KUV — UBO register) records every beneficial owner (natural person holding > 25%) of every Slovak legal entity. Filing is electronic via the Justice Ministry portal. We handle the filing.
Typical 2026 prices: fresh hotová s.r.o. with €5,000 paid-in základné imanie from approximately €4,500–€7,000 depending on age and included services. Aged s.r.o. (12+ months) at a premium. Contact our Slovak desk for today’s list.
Want today’s Slovak ready-made inventory? Contact our Slovak desk — we reply with a live list of available s.r.o. entities, ages, cities and prices within one working day.
Slovakia is one of several jurisdictions where ShelfCompanies24 maintains pre-formed entities and active formation services. Why pick Slovakia for your s.r.o. specifically? Eurozone, progressive CIT 10%/21%/24% from 2024 is the headline reason — but it pays to understand the trade-offs against the alternatives. Below are concrete differentiators that matter when you’re pricing a structure decision against the actual operating profile of your business.
Cross-border corporate structuring in 2026 is governed by a tighter web of rules than in any previous decade. Three forces shape every decision:
For Slovakia specifically: Progressive 10% / 21% / 24% from 2024 (over EUR 5M revenue at 24%); minimum CIT raised to EUR 11,520 for top band in 2026. Eurozone since 2009.
Issues we routinely see when prospects come to us after attempting the process directly with local providers in Slovakia:
Yes. A name change is filed with the OR SR via a directors’ resolution and a routine filing — typically clears in 48 hours. We include up to one name change in the standard fee for both shelf-company purchase and new formation. Subsequent changes are billed at cost.
Yes. As a Slovakia-tax-resident s.r.o., your company has automatic access to the EU Parent-Subsidiary Directive, the EU Interest and Royalties Directive, and the network of Slovakia’s bilateral double-tax treaties (typically 70-90 partner countries). Treaty access is conditional on meeting the principal-purpose test (PPT) under the Multilateral Instrument and the relevant treaty’s anti-abuse provisions.
Client information is held under contractual non-disclosure plus the professional-secrecy obligations applicable to corporate-service providers in our home jurisdiction. We do not share client identity or transaction details with third parties beyond what is statutorily required (KYC reporting, beneficial-owner-register filings, AML/CTF reporting where triggered). Our internal access to client files is logged and access-restricted by need-to-know.
Material tax changes (rate moves, new minimum-tax regimes, treaty amendments) get communicated to active clients with our analysis of impact. Where the change is structural — for example the OECD Pillar Two implementation in Slovakia or a domestic tax-base reform — we proactively flag clients whose structures may need restructuring and offer a pricing-defined remedial path. The client is not left to discover material regulatory change from their accountant or from media reports.
No — and you should not engage anyone who claims otherwise. The Obchodný register Slovenskej republiky (OR SR) records the actual incorporation date, which is publicly searchable and immutable. The shelf s.r.o.s we offer have honest incorporation dates ranging from a few months to several years old; for buyers who want a longer corporate trading history, we recommend purchase rather than fabrication, since fabricated history would expose you to fraud, tax-evasion, and money-laundering charges in any reputable jurisdiction.
Engaging us for your Slovak shelf s.r.o. purchase covers the following deliverables under one fixed-fee proposal:
The deliverable scope is identical regardless of whether you are based in the EU, the US, the UK, the Middle East, or APAC — we operate the same fixed-fee model globally for Slovak corporate setup. Optional add-ons (virtual office, accounting retainer, payroll, sector licences, transfer-pricing documentation) are quoted line-item separately so there is no scope creep on the headline incorporation or transfer fee.