Company Financial Statements in Slovakia: Deadlines and Filing

Financial statements are not a formality you can put off. In Slovakia they are filed in two directions: with the tax office and in a public register, where anyone can later look them up. And even a company that did nothing all year has to file them.

Here is what the statements consist of, when they must be filed and what happens if you do not.

Updated: August 2026.

Work it out yourself: s.r.o. tax calculator — free, at 2026 rates. All calculators.

What financial statements are

In Slovak this is the účtovná závierka. It is the closing document for an accounting period, showing what the company owns, what it owes and what result it ended the year with.

Limited liability companies keep double-entry accounts — the simplified bookkeeping available to sole traders does not apply to an s.r.o. This is a fundamental difference worth remembering when you choose your business form.

What the statements consist of

  • Balance sheet (súvaha) — what the company has and how it is financed.
  • Profit and loss account (výkaz ziskov a strát) — income, expenses and the bottom line.
  • Notes (poznámky) — explanations of the figures. How extensive they are depends on the company’s category.

The statements are prepared by an accountant, but responsibility for filing them lies with the company director. «The accountant forgot» excuses nobody.

Deadlines: the two dates people mix up

This is where confusion most often arises, because there really are two dates.

Filing with the tax office — the same deadline as the tax return, that is by 31 March for the previous year. If you have notified the tax office that you are extending the return deadline by three or six calendar months, the statements move with it.

Publication in the register of financial statements — no later than six months from the date to which the statements are drawn up.

The practical conclusion: aim for 31 March. If you meet that deadline, the second obligation is discharged along with the first.

The register of financial statements: your figures are public

This surprises entrepreneurs from countries where accounts are private. In Slovakia companies’ financial statements are public — they go into a register that anyone can look at: a competitor, a potential client, a supplier, a bank.

This works both ways. Your figures are visible to others, but you can also check a counterparty before doing a deal. Before a large order or a prepayment it is worth seeing how the company looks on paper: does it have turnover, has it been loss-making for years, does it file statements at all.

A company that fails to file statements several years running is a warning sign in itself.

A dormant company files statements too

This is the most common and most expensive beginner’s mistake. The company is registered, trading has not started, there is no turnover — and the owner decides there is nothing to file.

That is not so. The obligation to prepare and file statements exists regardless of whether any activity took place. A company with no turnover files nil statements. And do not forget the minimum tax, which is payable even at a loss.

Hence a practical conclusion: if you registered a company «just in case» and never needed it, it is cheaper to close it than to leave it sitting there. Every year of its existence means bookkeeping, statements and the minimum tax.

Company categories and the scope of the statements

The law divides accounting entities into categories — micro, small and large. The category determines which form the statements take and how detailed the notes have to be.

Most small companies fall into the micro category, for which a simplified form is provided. The exact criteria depend on the size of the assets, the turnover and the number of employees — check with your accountant which category your company falls into, because it determines how much work is involved and what it costs.

Audit: who needs one

The statements must be audited if the company reaches certain thresholds — and the criteria have to be met for both the current and the previous accounting period.

As a rule this does not affect small companies, but it is worth checking: an audit is a substantial cost, and it is better to find out about it in advance rather than in March.

What happens if you do not file

The financial administration can impose a fine for failing to meet the obligation. But a fine is neither the only nor the main consequence.

  • Reputation. A missing filing in the public register is visible to everyone. A serious partner or a bank will check.
  • Problems with the bank. When you apply for a loan or a business account, the statements are the first thing requested.
  • Persistent failure to meet obligations leads to more serious consequences, up to the company being struck off the register.

Put simply: unfiled statements close doors you will only find out about at the worst possible moment.

Frequently asked questions

Can I prepare the statements myself?

Formally the law does not require you to engage an accountant, but double-entry bookkeeping is a specialism. A mistake in the statements costs more than a year of an accountant’s services.

What if I registered the company mid-year?

The first accounting period runs from the day the company came into existence to the end of the calendar year, and the statements for it are filed in the normal way.

Are the statements and the tax return the same thing?

No. They are two different documents filed by the same deadline. The return concerns tax, the statements concern the state of the company. There is more on the return in the article on declaring income in Slovakia.

How can I look up another company’s statements?

Through the register of financial statements, searching by name or by company identification number. It is free and open to everyone.

What if I am late?

File as soon as you can — being a few days late and failing to file for a whole year are viewed completely differently. And speak to an accountant or a tax adviser.

What to read next

This information is gathered from public sources online and is accurate at the time of publication. Deadlines, category thresholds and audit requirements change, and every company has its own circumstances. Before filing, consult an accountant or a tax adviser — the company director bears responsibility for the documents submitted.