Živnostník: podnikateľ-fyzická osoba nezapísaný v obchodnom registri (sole trader with a trade licence, not in the Commercial Register) ŽivnostníkSlovakia

Not in our records Directors, Shareholders, Members, A local company secretary, A local registered agent: none of these is in our records for the Živnostník.

Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the Živnostník.

Not in our records No dates for the Živnostník are in our records.

Not in our records What the register shows the public is not in our records for the Živnostník.

Varies · 15%

A natural person carrying on a trade is taxed on income from business (Income Tax Act 595/2003 s.6, tax base under s.4(1)(b)); there is no separate entity tax. The rate is 15% where taxable income (revenue) does not exceed 100,000 EUR; above that revenue the table in s.15(1)(a) applies bands set in multiples of the living minimum (19%, 25%, 30%, 35%).

CFC rules in Slovakia

Yes

Official Council Directive (EU) 2016/1164, Article 7 (every member state)

Route

The trader gives the trade office notice of ending the business; the trade authorisation lapses on the day named in the notice, or the day after the notice reaches the office if no later day is named, and the notice can be withdrawn up to the day before. The trade may instead be suspended by notice. The authorisation also lapses on death (unless heirs continue), by expiry of a fixed term, or by the trade office's decision to revoke it.

Official slov-lex.sk read 23 Oct 2026

Quote

dňom uvedeným v oznámení o ukončení podnikania;

Statutory fee

Not in our records