Jednoduchá spoločnosť na akcie j.s.a.Slovakia
What it takes to form, own and run a public limited company in Slovakia, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Quote
Jednoduchá spoločnosť na akcie je spoločnosť, ktorej základné imanie je rozvrhnuté na určitý počet akcií s určitou menovitou hodnotou. Spoločnosť zodpovedá za porušenie svojich záväzkov celým svojím majetkom. Akcionár neručí za záväzky spoločnosti.
The registry’s and the law’s own pages do not mention it.
Quote
Hodnota základného imania spoločnosti musí byť aspoň 1 euro.
Quote
a) z návrhu na prvozápis 1. akciovej spoločnosti 550 eur 2. iných právnických osôb 220 eur
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Not stated
The registry’s and the law’s own pages do not mention it.
- Paying up the capital
- Before the company comes into being the whole basic capital must be subscribed and all contributions paid up.
Quote
Pred vznikom spoločnosti musí byť upísaná celá hodnota základného imania a splatené všetky vklady.
Own it
Who may own and run it
- Directors
- Not stated
The registry’s and the law’s own pages do not mention it.
- Shareholders
- At least 1
Quote
Spoločnosť môže založiť jedna osoba alebo viacero osôb.
- Members
- At least 1 · one person may form it alone
Quote
Spoločnosť môže založiť jedna osoba alebo viacero osôb.
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- Yes
Quote
Do registra sa ukladajú a) riadne individuálne účtovné závierky, b) mimoriadne individuálne účtovné závierky,
- Audit for a small company
- Not required
Quote
ktorá je obchodnou spoločnosťou a družstvom, ak ku dňu, ku ktorému sa zostavuje účtovná závierka a za bezprostredne predchádzajúce účtovné obdobie sú splnené aspoň dve z týchto podmienok: 1. celková suma majetku presiahla 4 000 000 eur
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the j.s.a. are in our records.
What is public
- Directors
- Public
Quote
Obchodný register a zbierka listín sú každému prístupné; každý má právo po zaplatení súdneho poplatku do nich nahliadať a vyhotovovať si z nich odpisy.
- Beneficial owners
- To the authorities only
Quote
Obchodný register a zbierka listín sú každému prístupné; každý má právo po zaplatení súdneho poplatku do nich nahliadať a vyhotovovať si z nich odpisy.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 10–24%+3 regimes
Corporate income tax on the taxable base reduced by the tax loss, Income Tax Act (595/2003) §15(1)(b); band set by taxable income (revenue) of the period
Quote
21 % pre daňovníka neuvedeného v bode 1a. alebo bode 1c.
Special regimes that may apply
- Oslobodenie príjmov z odplát za poskytnutie práva na použitie alebo za použitie vynálezu, technického riešenia a softvéru ip box · 50% exempt
Corporate taxpayers under § 2(d) point 2, and permanent establishments under § 2(e) point 3 where the right is functionally connected to the establishment, on royalties for patents, utility models or software resulting from their own research and development Zákon č. 595/2003 Z. z. o dani z príjmov, § 13a - Oslobodenie príjmov z predaja výrobkov, pri ktorých výrobe sa využil patent alebo úžitkový vzor ip box · 50% exempt
Corporate taxpayers selling products made wholly or partly using a patent or utility model resulting from their own research and development Zákon č. 595/2003 Z. z. o dani z príjmov, § 13b - Podiel na zisku (dividenda), ktorý nie je predmetom dane holding · 100% exempt
Corporate taxpayers receiving a profit share or dividend from a company or cooperative, including a reverse hybrid entity, together with settlement shares, liquidation balances and silent partner profit shares Zákon č. 595/2003 Z. z. o dani z príjmov, § 12 ods. 7 písm. c)
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Slovakia
- Yes
Close it
Closing it
The other end, which most guides leave out.
- Route
- Winding-up with liquidation: the partners or the competent company body decide the dissolution and appoint a liquidator, the company enters liquidation on the liquidator's entry in the Business Register (with a deposit for the liquidator's fee lodged with a notary first) and trades as 'v likvidácii'; the liquidator notifies and calls creditors, settles claims, and no earlier than six months after the notice of entering liquidation draws up the final accounts, final report and distribution proposal; once approved (deemed approved after 60 days) the liquidator pays out the balance and applies for deletion from the Business Register, and the company ends on deletion. A company is dissolved without liquidation if its whole assets pass to a legal successor.
Quote
Spoločnosť zaniká ku dňu výmazu z obchodného registra, ak tento zákon neustanovuje inak.
- Statutory fee
- Not in our records
Every business in Slovakia
VAT
- Standard rate
- 23%Official European Commission, Taxes in Europe Database situation on 2026/07/01
Payment and banking services
5 services name Slovakia on their own list: Paysera, Airwallex, Stripe, Revolut, N26. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Public limited companyDerived our grouping, the same words in every country
- Name in law
- Jednoduchá spoločnosť na akcie (j.s.a.)
- ISO 20275 code
- D18JSecondary GLEIF, Entity Legal Forms code list