FAQ
Slovakia - Tax Return For Legal Entities

Yes, the obligation to file financial statements does not depend on the amount of income. A legal entity must always file a tax return and financial statements in double‑entry bookkeeping without exception.

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.

Yes, we guarantee the accuracy of the calculation. If we find an error in the calculation, we will refund the fee for processing the tax return, or help you with a solution at the tax office.

We are not responsible for errors in the calculation by entering incorrect values. This means that you are responsible for filling in the correct information yourself. Please check the values you enter carefully before completing your order.

No, don't send anything after filing your tax return via E‑filing. After filing, we'll send you a receipt that serves as your proof of filing.

To cancel the E‑filing authority, simply send a new power of attorney to another person to the tax office. The current power of attorney will be automatically cancelled and the new power of attorney will take effect.

We will send you the completed tax return by e‑mail immediately after payment. You only need to file your tax return electronically to the tax office.

We will be happy to process the filing for you. In the first step, you need to choose the E‑filing package. After filing your tax return, we will send you a confirmation of filing from the Financial Administration Slovak Republic.