A Slovak sole trade, called a živnosť, is a common way to work independently without forming a company. Registration is relatively direct, but foreign applicants must coordinate trade licensing with their residence status, business address, tax registration and insurance obligations.
Sole trader or limited company?
A sole trader operates as an individual. There is no separate company shielding the owner from business liabilities, and the income is reported through the individual’s tax return. Administration is generally simpler than for a Slovak limited company (s.r.o.).
An s.r.o. is a separate legal entity with its own accounting and corporate obligations. It may be more appropriate where several owners are involved, substantial liabilities are expected or clients require a corporate supplier. Before deciding, consider speaking to an accountant familiar with foreign residents. LovinSK’s guide to finding an accountant in Slovakia explains what to check.
Check your residence eligibility first
Trade authorisation and immigration permission are separate matters. Slovak rules allow foreign persons to conduct business, but a trade certificate does not by itself give a non-EU citizen the right to reside in Slovakia or run a business under an incompatible residence purpose.
- EU, EEA and Swiss citizens: Freedom of movement makes the immigration position simpler, although residence-registration duties can still apply according to the length and purpose of the stay.
- Non-EU citizens: You need a residence status that permits the planned business activity. The IOM Migration Information Centre specifically advises applicants to obtain a suitable type of residence in addition to the trade licence.
- Existing permit holders: Do not assume that a permit issued for employment, study or another purpose automatically permits self-employment. Check your conditions with the Foreign Police or the IOM Migration Information Centre before accepting work.
For background on immigration categories, see LovinSK’s guide to Slovak residence for non-EU citizens.
Choose the correct trade activities
A živnosť is issued for specified business activities rather than as unrestricted permission to provide any service. The activities fall into three main groups.
| Trade type | What it means | Typical evidence |
|---|---|---|
| Free trade | No prescribed professional qualification is required. | The activity must still be named within the permitted scope. |
| Craft trade | Professional competence is prescribed for a traditional skilled activity. | Relevant education, apprenticeship or qualifying practice. |
| Regulated trade | Special competence is required under the applicable rules. | A specified qualification, certificate, licence or professional practice. |
Check the official activity wording before applying. A broad description such as “consulting” may not accurately cover regulated financial, legal, healthcare, construction or technical work. Foreign qualifications may also require translation, authentication or formal recognition. LovinSK has a separate guide to recognition of foreign qualifications in Slovakia.
When a responsible representative is needed
If you do not personally satisfy the professional-competence requirement for a craft or regulated trade, the activity may require a responsible representative (zodpovedný zástupca) who meets the statutory conditions. The appointment, consent and qualification evidence must be included where applicable. Confirm the requirements for the exact activity with the Trade Licensing Office before appointing anyone.
Prepare a valid business address
Your application must identify a place of business. If you do not own the property, prepare evidence that you are entitled to use it for business purposes. Depending on the arrangement, this may be a lease that expressly permits business use or the property owner’s formally verified written consent.
Do not use a rented home automatically. Check the lease and obtain the owner’s approval in the form accepted by the licensing office. Remember that the registered business address is publicly associated with the trade.
Submit the trade notification
You can notify a trade in person at the competent District Office’s Trade Licensing Department, which acts as a Point of Single Contact, or electronically through slovensko.sk.
Electronic filing requires access to the relevant Slovak e-government service and qualified electronic signing. Foreign applicants who cannot use those tools can apply in person or arrange authorised representation. LovinSK’s guide to the Slovak electronic government mailbox explains the underlying system.
The exact attachments depend on your nationality, residence, activity and qualifications. They may include:
- the completed notification form;
- identity and residence documents;
- evidence of the right to use the business address;
- professional-competence documents for craft or regulated trades;
- documents concerning a responsible representative;
- a foreign criminal-record extract where required, with the necessary authentication and official Slovak translation.
The official portal currently lists in-person fees of €5 for each free trade and €15 for each craft or regulated trade. Electronic notification carries no fee for free trades and a reduced fee of €7.50 for each craft or regulated trade. Verify the amount displayed by the filing service before payment.
Receiving the trade certificate
When the notification is complete and all legal conditions are met, the authority issues the trade authorisation certificate. The official portal states a processing period of three working days after receipt of all required documents. Missing, incorrectly authenticated or untranslated documents can delay the procedure.
Check the certificate carefully: your name, business address, identification number and authorised activities should be correct. Do not provide services outside the registered scope or begin before both your trade and residence conditions allow it.
Tax registration
For a natural person notifying a trade through the Point of Single Contact, registration with the Slovak Tax Office is handled automatically. The Tax Office assigns a tax identification number (DIČ). Keep the registration notice and use the identifier where tax rules require it.
A DIČ is not the same as a VAT number. VAT obligations depend on the type and value of transactions and may arise from cross-border services or purchases even before ordinary domestic turnover registration becomes relevant. Ask an accountant to review VAT before invoicing clients outside Slovakia.
Health and social insurance
Health insurance
Your position depends on whether you are covered by Slovak public health insurance and whether EU coordination rules assign coverage to another state. A person entering Slovak public insurance must generally apply to a Slovak health insurer within eight days of the event establishing coverage. Report the start of self-employment to the insurer and request written confirmation of your status and advance payments.
Do not assume that trade registration alone resolves cross-border insurance. Contact your insurer if you are simultaneously employed, insured in another EU country or working in several states. See LovinSK’s overview of health insurance in Slovakia for the basic system.
Social insurance
Compulsory social insurance does not normally begin simply because a new trade certificate was issued. It is assessed later using income reported in the tax return. The Social Insurance Agency determines whether compulsory insurance begins and notifies the sole trader of the contribution amount and payment details, normally in July or October depending on the tax-return deadline.
Thresholds and minimum contributions change, so use the current Social Insurance Agency guidance rather than an old online calculator.
Invoices and records
From the first transaction, keep an organised record of issued invoices, received invoices, contracts, bank payments, cash transactions and business expenses. An invoice should clearly identify the supplier and customer, describe the supply, show the issue and supply dates, state the amount and include the identifiers required for your tax and VAT status.
Choose an accounting method with professional advice. Some sole traders use tax records or permitted flat-rate expenses, while others require fuller bookkeeping. Keep business and personal transactions separated, ideally through a dedicated account, and confirm whether your activity must use an electronic cash-register system.
First-year checklist
- Confirm that your nationality and residence status permit self-employment.
- Select the exact free, craft or regulated trade activities.
- Collect qualification, criminal-record and translation documents where required.
- Secure documented permission to use the business address.
- File through the competent Trade Licensing Office or slovensko.sk.
- Check the issued certificate and authorised activities.
- Receive and securely store your DIČ registration.
- Confirm health-insurance coverage and advance-payment duties.
- Set up invoicing, expense records and a tax reserve.
- Review VAT before cross-border transactions.
- File the annual tax return and watch for the Social Insurance Agency’s decision.
Frequently asked questions
Can a foreigner open a sole trade without permanent residence?
Potentially yes. The competent office and required documents depend on whether you have Slovak permanent residence and on your status as a foreign person. Non-EU citizens still need a residence status compatible with business activity.
Can I add more activities later?
Yes. Additional activities can be notified later, but each must be registered before you perform it, and the applicable fee and qualification requirements still apply.
Do I pay social insurance immediately?
Usually not solely because you opened the trade. Compulsory coverage is assessed later from reported income. Health-insurance obligations are separate and may apply from the start.
