FAQ
Tax return for legal entities

The deadline for filing the tax return for the year 2024 is:

• 31st of March, 2025 - regular deadline,
• maximum 30th of June, 2025 - extended deadline¹⁾ for income from Slovakia only,
• maximum 30th of September, 2025 - extended deadline for income from Slovakia and abroad.

¹⁾ To extend the deadline for filing the tax return, a tax deferral must be filed by 31st of March, 2025. Filing a tax deferral also extends the deadline for filing the financial statements.

You do not attach any attachments to your corporate income tax return.

Corporate income tax returns are filed only electronically.

The application can process tax returns for these types of companies:

• limited liability company - s. r. o.,
• joint stock company - a. s.,
• non‑governmental organisation - civil association, society.

To prepare your tax return you will need:

• profit and loss statement from the bookkeeping,
• a turnover balance sheet or general ledger (the output from the bookkeeping that contains the company's income and expenses).

Yes, the application also works with non‑tax expenses.

If you have decided to donate 1% of your taxes to a non‑governmental organisation, please select an organisation from the list. The app will fill in the relevant section on your tax return.

You can also donate 1% of your tax to our partner project Daňové priznanie pomáha.

We will send you the corporate income tax payment details, including the account number, variable symbol and QR code in a PDF file by e‑mail after you file your corporate income tax return.

Yes, a legal entity is obliged to file a corporate income tax return regardless of the amount of income. You will have a zero tax return.

In addition to the tax return, you are also required to file double‑entry bookkeeping financial statements.

Yes, the application will also process tax returns for a civic association, non‑governmental organisation or society.