Open Sole Proprietorship in Slovakia

One of the ways to start a business in Slovakia is by opening a sole trader. This is the simplest type of entity one can create and is suitable for single entrepreneurs and self-employed individuals only.

Below, our company formation agents in Slovakia explain the main requirements to operate as a sole proprietor and the registration procedure. You can rely on our advisors for assistance in preparing and filing the necessary papers for this type of business.

The main requirements to open a sole proprietorship in Slovakia

Before starting the registration process for a Slovak sole proprietorship, one must make sure he or she meets the following requirements:

• the registrant has the legal age to start a business – 18;
• the entrepreneur has full mental capacity to conduct a commercial activity;
• the person has a clean criminal record.

After ensuring the applicant meets all 3 conditions, he or she must select the type of trade to complete. Our Slovak company formation specialists can offer detailed information on the legislation applicable to this type of entity. However, you should know that a sole trader does not have a separate legal personality, unlike corporate entities (private and public limited liability companies).

 Selecting a trade

Before starting the registration procedure to become a self-employed person in Slovakia, one must determine the category his/her trade enters. There are 3 such categories, as follows:

• craft activities, which require the applicant to submit proof of qualifications;
• regulated activities, which require professional qualifications;
• free trades, which are the simplest operations to complete as a sole proprietor in Slovakia.

Here are the main differences between craft and regulated trades in Slovakia:

• craft activities rely on qualifications obtained through apprenticeship;
• regulated operations which may require specific studies, diplomas, and/or accreditations.

The latter covers medical, engineering, architecture activities, for example. No matter the category you enter, you can rely on our local consultants for support in gathering the necessary documents for registration. We can also help you open a sole trader in Canada in just a few days, through our local partners from BridgeWest Canada.

Documents required to create a sole proprietorship in Slovakia

The documents when starting a business in Slovakia as a sole trader are not many. Specifically, the following must be gathered and filed with the Trade Register:

• proof of local address;
• application form;
• proof of qualifications (in the case of crafts and regulated activities);
• a certificate of good conduct;
• an identification paper.

When it comes to the identification paper, it is useful to note that Slovak and foreign citizens can operate under this structure. Foreigners can set up sole proprietorships with the Slovak Trade Register as residents or non-residents. In the former case, the Slovak residence permit must also be submitted alongside a valid passport.

When it comes to residents, another important matter refers to the certificate of good conduct, as follows:

• if the resident has been living in Slovakia for more than 6 months, the certificate must be obtained from the Slovak authorities;
• if the resident has been living in Slovakia for less than 6 months, the certificate must be obtained from the country of origin and translated into Slovak before filing.

You can also grant us a power of attorney to simplify the document submission phase.

Taxation of sole traders in Slovakia

Sole proprietors must also register for taxation in Slovakia. From this point of view, here are the main aspects to consider:

• sole traders must file their tax returns by 31^st March of the year for the past one;
• for a tax base up to EUR 43,983.32 (2026), a sole trader will pay a 19% income tax (a 15% rate applies if business income does not exceed EUR 100,000);
• for income above this amount, progressive rates of 25%, 30% (from EUR 60,349.21) and 35% (from EUR 75,010.32) apply in 2026.

Our company formation agents in Slovakia can offer more information about the taxes to be paid as a self-employed person.

Contact us for assistance in setting up a sole proprietorship in Slovakia.

Partner: Firmengründung in Slowakei , Company Formation Poland, Company Formation Hungary, Регистрация фирм Словакия