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Comptabilitat a Eslovàquia

Accounting Rules

Tax Year
The fiscal year begins on 1 January and ends on 31 December of the same year, although the taxpayer can elect a different fiscal year. The tax period may be shorter, for example, if the company moves from a calendar year to a fiscal year.
Accounting Standards
As a EU member, Slovakia complies with European Commission (EC) Regulation No. 1606/2002, which requires the adoption and application of EC-endorsed IFRS for the preparation of consolidated financial statements of European companies whose securities trade on a regulated securities market. Slovakia chose to extend the scope of application of EC-endorsed IFRS to other companies by requiring their use in both the preparation of consolidated and individual financial statements of public interest entities (PIEs). In addition, EU-endorsed IFRS are required in the consolidated financial statements of companies whose securities do not trade in a public market. On the other hand, SMEs need to follow standards laid ouy by accounting law No. 431/2002 and related decrees of Ministry of Finance.
Accounting Regulation Bodies
Ministry of Finance
Accounting Reports
Businessmen and all commercial companies in Slovakia have to keep and prepare annually certain accounting documents:
- the balance sheet
- the profit and loss account
- the notes to the accounts
The structure of accounts as well as the balance sheet and the profit and loss account are inspired by the French model. European companies listed on the Stock Exchange must draw up their consolidated annual accounts on the basis of the IFRS standards.
Publication Requirements
Accounts are published annually.
Two schemas of publication for financial information are possible :
- A complete document for companies which are obliged to be audited by an independent auditor. These are companies listed on the Stock Exchange and companies which correspond to two of the following three criteria: total assets greater than EUR 1,000,000; net turnover of more than EUR 2,000,000; and average number of employees exceeding 30.
- An abbreviated document for executives and companies which do not have to audit their accounts.
Professional Accountancy Bodies
SKAU , Slovak Chamber of Auditors
SAF , Slovak association of Corporate Treasurers
Certification and Auditing
The Law on Accounting lays out conditions under which companies are required to have their financial statements audited by a certified auditor. Companies classified as public interest entities (PIEs), cooperatives, and other companies that are created with share capital and that trade on a regulated market, or meet two out of three criteria (total assets greater than EUR 1,000,000; net turnover of more than EUR 2,000,000; and average number of employees exceeding 30) are subject to statutory audit. The National Bank of Slovakia has the authority to stipulate certain financial reporting requirements for entities that fall within its purview in addition to the obligations outlined in the Accounting and Auditing Acts.
You can contact an external auditor: KPMG, Deloitte, Cascaya Slovakia, Ernst&Young, PricewaterhouseCoopers.
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Actualitzacions: May 2024

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