Buying a Slovak Ready-Made Company After 17 August 2026. Complete Guide for Foreign Buyers

Buying an existing Slovak limited liability company — an s.r.o. — remains a practical way for a foreign entrepreneur to enter the Slovak market quickly. An important change, however, takes effect on 17 August 2026.

The acquisition itself is not prohibited and ready-made companies remain available. What changes is mainly the formal legal procedure used to transfer the business interest and to adopt certain corporate decisions.

For foreign buyers, this matters because the old practice of simply signing a share transfer agreement and having the signatures officially certified is no longer sufficient for the transfer agreement itself.

This guide explains what has changed, how a Slovak ready-made company can be acquired under the new regime, which documents a foreign buyer may need, whether the transaction can be completed without travelling to Slovakia, and what needs to happen after the acquisition.

What changed on 17 August 2026?

The changes were introduced by Act No. 29/2026 Coll. on the Commercial Register and on amendments to certain acts. The relevant provisions take effect on 17 August 2026.

For a typical acquisition of a Slovak s.r.o., three changes are particularly important.

1. A simple notarised signature is no longer enough for the share transfer agreement

Before 17 August 2026, § 115(4) of the Slovak Commercial Code required a written share transfer agreement with officially certified signatures.

From 17 August 2026, the share transfer agreement must instead be executed either as a notarial deed or as an agreement authorised by an attorney-at-law.

This is a change in the required legal form of the transaction, not merely a stricter method of verifying the parties’ signatures.

2. Certain shareholder decisions now require a stronger form

The reform does not require every shareholder resolution to be executed before a notary. It introduces stronger formalities only for specified matters.

In a multi-member s.r.o., the proceedings of a general meeting at which certain matters are decided — including appointment or removal of managing directors — must be certified by a notarial deed.

Where the company has a sole shareholder, a decision concerning the specified matters may be made as a notarial deed concerning a legal act or as a document authorised by an attorney-at-law.

This distinction matters in ready-made acquisitions because replacing the existing managing director with the buyer or another nominated person is common.

3. A new Commercial Register regime applies

Act No. 29/2026 Coll. also introduces a new unified Commercial Register framework. Where the statutory conditions are satisfied, registration is performed within two working days from receipt of the registration application.

This is the statutory registration period, not a promise that the entire acquisition can always be completed in two days. KYC, foreign documents, translations, signing, corrections or a rejected filing can make the overall transaction materially longer.

What was the process before 17 August 2026?

A typical ready-made acquisition could previously be structured around the following steps:

The biggest practical difference after 17 August is therefore not that ready-made acquisitions cease to exist. It is that certain core documents must now be prepared and executed in a qualified statutory form.

Old process vs new process

Notarised signature vs notarial deed vs attorney authorisation

Official certification of a signature

Signature certification primarily confirms that a person signed a document or acknowledged the signature as their own. It does not, by itself, mean that the legal act has been executed as a notarial deed.

From 17 August 2026, merely having signatures on an ordinary share transfer agreement certified is therefore not sufficient.

Notarial deed

A notarial deed is a formal notarial instrument drawn up by a notary. It contains prescribed information concerning the parties, their identity or representation and the legal act itself.

Agreement authorised by an attorney

Attorney authorisation is also more than signature certification. In a share transfer transaction, the attorney prepares the agreement, identifies the participants and their representatives, assesses the agreement against the statutory requirements and adds the prescribed authorisation clause.

The notarial-deed route and attorney-authorisation route are alternatives for the share transfer agreement. They are not interchangeable in every corporate act. For example, where Slovak law specifically requires the proceedings of a multi-member general meeting to be certified by a notarial deed, attorney authorisation alone does not replace that requirement.

How does buying a slovak ready-made company work after 17 August 2026?

Step 1: Select the company

First determine what you actually need. Relevant questions usually include:

• Do you require a VAT-registered company?

• Do you require a specific incorporation year or genuine business history?

• Will the shareholder be an individual or a foreign company?

• Who will act as managing director?

• Will the existing registered office remain?

• Do you require a Slovak bank account?

• What activity will the company carry out?

Do not choose a company based only on its VAT number or age. Its corporate, accounting and tax position should be verified before the acquisition. You can review ADVISON’s current list of available ready-made companies as a starting point.

Step 2: Complete KYC/AML onboarding

A company-service provider and the professionals involved in the transaction may need to identify the client and ultimate beneficial owner and understand the purpose and intended nature of the transaction.

Depending on the buyer and risk profile, this may involve:

• passport;

• a second identification document;

• proof of address;

• ownership and management structure;

• beneficial-owner information;

• intended business activity and countries of operation;

• purpose of the acquisition;

• PEP and sanctions checks;

• source of funds or source of wealth where appropriate.

The exact extent of due diligence is risk-based and is not identical for every client.

Step 3: Confirm the corporate changes

The transaction documentation should establish which changes will occur together with the acquisition. A typical ready-made transfer may involve:

• transfer of the business interest;

• replacement of the managing director;

• change of business name;

• change of registered office;

• change or addition of business activities;

• amendment of the constitutional document;

• update of UBO information.

Each change should be analysed separately because the required legal form is not identical for every corporate act. For the broader mechanics of a Slovak share transfer, see our guide to transferring or buying a business interest in a Slovak s.r.o.

Step 4: Prepare the share transfer agreement in the correct form

From 17 August 2026, the share transfer agreement must be a notarial deed or an agreement authorised by an attorney-at-law.

An old template containing only signature-certification clauses should therefore not simply be reused.

Step 5: Adopt the required shareholder decisions

Where a new managing director is appointed or the old managing director is removed, the form depends in part on whether the company has one or several shareholders.

Sole-shareholder company: a decision falling within the new qualified-form category may be executed as a notarial deed or as an attorney-authorised document.

Multi-member company: the proceedings of the general meeting dealing with specified matters, including appointment or removal of managing directors, must be certified by a notarial deed.

Step 6: Deliver the transfer agreement to the company

Under the Slovak Commercial Code, the effects of the transfer towards the company arise upon delivery of the share transfer agreement to the company, unless a later contractual effective date applies, and not before any required corporate consent has been granted.

This is one reason why the moment of signing and the moment of registration in the Commercial Register should not be treated as if they were automatically the same legal event.

Step 7: File the changes with the Commercial Register

The appropriate registration application and supporting documents are submitted under the new Commercial Register regime. Where the statutory requirements are satisfied, the registration itself is performed within the statutory two-working-day period.

Step 8: Complete the operational handover

Registration is not the end of the acquisition. The new owner should also ensure that the slovak company is operationally under control: bank access, accounting records, electronic mailbox, tax compliance, VAT position, registered-office arrangements, corporate documentation and licences all need to be reviewed.

Does a foreign buyer have to come to Slovakia?

EU individual

An EU citizen can generally become a shareholder of a Slovak s.r.o. For a broader overview of foreign ownership and company formation, see Can a Foreigner Establish a Slovak s.r.o.?

A remote acquisition may be structured through representation where appropriate. Do not assume, however, that an EU passport or electronic identity automatically substitutes for the statutory form of the share transfer agreement.

Non-EU individual

A non-EU person can also potentially acquire a Slovak business interest, but the shareholder question should be distinguished from the separate requirements that may apply if the same person is also to become the company’s managing director or perform regulated activities.

The buyer’s nationality, residence, intended role and business activity should therefore be checked before signing.

Foreign company as purchaser/shareholder

A foreign legal entity can become a shareholder of a Slovak s.r.o. In practice, more documentation is usually required because the professional handling the transaction must establish not only the identity of the signatory but also the existence of the foreign company and the signatory’s authority to act.

Signing at a Slovak embassy

A Slovak diplomatic mission may be able to perform certain certification functions. This can be useful for a power of attorney or another document where official signature certification is required.

Important: certifying a signature at a Slovak embassy does not by itself transform an ordinary share transfer agreement into the notarial deed or attorney-authorised agreement required from 17 August 2026.

Signing before a foreign notary

A foreign public document may require an apostille, legalisation or another form of authentication before it can be used in Slovakia, unless an applicable treaty or EU rule provides an exemption. A Slovak certified translation may also be required.

Do not assume that foreign notarisation of signatures automatically satisfies the new Slovak statutory form of the share transfer itself. The correct route must be determined for the particular document and jurisdiction.

Qualified electronic signature

A qualified electronic signature can remain relevant for electronic communications, authorisations and filings. It is not, however, a standalone third alternative to the notarial-deed or attorney-authorisation forms expressly required for the share transfer agreement.

What if the buyer is a foreign company?

A corporate buyer normally requires a more extensive onboarding package than an individual. Typical information and documents may include the following:

Slovak KYC and AML: why the provider asks about your business?

Foreign buyers are sometimes surprised when a company provider, attorney, notary or bank asks why they want the company. This is normal compliance, not an obstacle specific to ready-made companies.

Questions may cover identity, residence, ownership and control, ultimate beneficial owners, intended business activity, countries of operation, the purpose of the acquisition, anticipated transactions, PEP or sanctions exposure and — where appropriate — source of funds or source of wealth.

The exact scope depends on the risk assessment.

Does the new regime also apply to VAT-registered ready-made companies?

Yes. The corporate-law requirements for transferring the business interest apply regardless of whether the s.r.o. is a VAT payer.

The corporate transfer and the company’s VAT registration are separate issues. Buying the business interest in an existing s.r.o. does not create a new legal entity, so a shareholder change is not, by itself, a new VAT-registration application.

That does not mean VAT status should be taken for granted. Before purchasing a VAT-ready company, verify at least:

• actual VAT status;

• filing and payment compliance;

• accounting records;

• transaction history;

• whether the company has genuinely remained dormant if sold as a clean shelf company;

• correspondence with the tax authority;

• whether the future activity is consistent with compliant VAT operations.

For current inventory, see ADVISON’s VAT-registered ready-made companies.

What happens to the bank account after the acquisition?

A company bank account belongs to the company, not personally to its old shareholder. However, this does not mean that a new foreign shareholder or managing director automatically receives unrestricted banking access merely because the share transfer has been completed.

The bank has its own KYC/AML duties. A change in ownership, beneficial ownership or management can therefore trigger a new identification and compliance process.

Existing account

The company already has an account and the new management needs to complete the bank’s handover or authorised-person procedure.

New account

A new bank application is required and the bank performs its own onboarding.

Fintech account

A fintech business account may be useful depending on the business, but it does not remove Slovak accounting, tax or compliance obligations.

Registered office

A Slovak s.r.o. must have a registered office in Slovakia and a valid legal basis for using the relevant property as its registered office.

If the existing ready-made company’s registered-office arrangement can validly continue after acquisition, it does not necessarily need to change. If it does change, the new registered-office documentation should be arranged as part of the transaction.

A virtual office in Slovakia is a practical option for foreign owners who do not maintain their own premises in Slovakia. You can also read our guide to virtual offices.

Don't forget the Slovensko.sk electronic mailbox

One of the most frequently underestimated post-acquisition issues is the company’s official electronic mailbox on Slovensko.sk.

A foreign managing director should not assume that email or physical post is the only way Slovak public authorities will communicate with the company. Depending on the director’s circumstances, access can involve Slovak electronic identification, a residence card, a recognised EU electronic identity or authorisation of another eligible person.

This should be solved immediately after the director changes. Missing official electronic communications can mean missing legally important notices and deadlines.

Ultimate Beneficial Owner update

A change in the shareholder structure should always trigger a review of the company’s ultimate beneficial owner (UBO) information. If the acquisition changes the person who ultimately owns or controls the company, the registered data and internal corporate records should be checked and updated as required.

Under the new Commercial Register fee schedule, a filing whose purpose is solely to add or change UBO data is exempt from the €50 change-registration fee.

First 30 Days After Buying the Slovak Company – Checklist

☐ Verify that all intended changes have been entered correctly in the Commercial Register.

☐ Confirm the shareholder and managing-director records.

☐ Verify and update UBO information.

☐ Take possession of the complete corporate documentation.

☐ Complete the bank-account handover or new bank onboarding.

☐ Obtain access to the Slovensko.sk electronic mailbox or appoint an authorised person.

☐ Hand the company over to the accountant.

☐ Obtain all historic accounting files and tax records.

☐ Verify VAT status and upcoming VAT filing deadlines if the company is VAT registered.

☐ Confirm the registered-office agreement and mail-handling process.

☐ Review tax-authority correspondence.

☐ Set up compliant invoice details and accounting procedures.

☐ Check whether the intended activities are covered by the company’s existing business licences.

☐ Obtain additional licences or registrations where the intended activity requires them.

☐ Review employee registrations and payroll obligations before hiring.

☐ Update contracts, banking mandates and commercial records with the new authorised representatives.

☐ Establish who is responsible for statutory, accounting and tax deadlines.

Typical timeline for slovak ready-made s.r.o.

What does the new procedure cost?

Ready-made company price

The price depends on the specific company — for example whether it is VAT registered, its incorporation year, history and other characteristics. For live pricing, use the current ADVISON ready-made inventory rather than a hard-coded figure in an evergreen guide.

Notarial or attorney costs

The new mandatory form can create an additional professional cost compared with the previous model of ordinary signature certification. The amount depends on the transaction, selected route, documentation and applicable fee arrangements.

Commercial Register fee

From 17 August 2026, the statutory fee for an application to change or add any number of registered data concerning one registered person in one application is €50. A filing solely to add or change UBO data is exempt from that fee.

Foreign-document costs

Depending on the country and transaction, additional costs can include notarisation, apostille, legalisation or superlegalisation, certified translation and courier delivery.

Operational services

Further costs can arise for the registered office, banking support, accounting, tax consultation, licences, electronic-mailbox administration and other corporate changes. These should be quoted transparently rather than hidden inside an apparently low company price.

Does buying a ready-made company still make sense after 17 August 2026?

Yes — for the right buyer. The new rules make the documentation more formal, but they do not remove the underlying reasons why an existing company can be useful.

A ready-made company is usually worth considering when...

• you need an already incorporated legal entity and speed of market entry matters;

• you require a company that is already VAT registered and its VAT/compliance position has been verified;

• you need a particular incorporation year or genuine corporate history;

• you prefer acquiring an existing corporate structure rather than establishing one from scratch;

• you want corporate, registered-office, banking and accounting onboarding coordinated as a single market-entry project.

New company formation may be more suitable when...

• you do not require an existing VAT registration or corporate history;

• you want the ownership, constitutional documents and governance built specifically for your structure from day one;

• you prefer a newly incorporated entity with no legacy corporate records to review;

• timing is not the decisive factor.

If incorporation is the better route, see our Slovak company formation guide. The 17 August reform also introduces qualified-form requirements for company incorporation, so “new company” does not mean “no formalities”.

Slovak Ready-made vs New Company Formation After 17 August 2026

Common mistakes foreign buyers make

1. Using a pre-17-August share transfer template

A written agreement with certified signatures alone no longer satisfies the new statutory form.

2. Treating signature certification as a notarial deed

They are different legal acts.

3. Assuming QES is a third alternative

A QES on an ordinary agreement does not itself replace the required notarial-deed or attorney-authorisation form.

4. Ignoring the difference between sole-shareholder and multi-member companies

This is particularly important when replacing managing directors.

5. Preparing foreign documents before checking Slovak requirements

Apostille, legalisation and translation requirements depend on the document, country and applicable rules.

6. Assuming ownership automatically means bank access

The bank conducts its own KYC and authorised-person process.

7. Buying a VAT company solely because it has a VAT number

VAT compliance and accounting history should also be reviewed.

8. Forgetting the electronic mailbox

A foreign director needs a reliable way to receive official electronic communications.

9. Ignoring accounting handover

A legally completed share transfer does not replace proper accounting and tax handover.

10. Forgetting UBO information

The new ownership structure must be reflected correctly in UBO records and registrations.

Frequently Asked Questions

Can a foreigner buy a ready-made company in Slovakia?

Yes. A foreign individual or foreign legal entity can generally acquire a business interest in a Slovak s.r.o., subject to the requirements applicable to the buyer, company, intended managing director and transaction.

What changed on 17 August 2026?

The key change for ready-made acquisitions is that the share transfer agreement must be executed as a notarial deed or as an agreement authorised by an attorney-at-law. Certified signatures on an ordinary written agreement alone are no longer sufficient.

Do I have to visit Slovakia to buy the company?

Not necessarily. Slovak law allows transactions to involve representation in appropriate circumstances. Whether your transaction can be completed remotely depends on the selected legal route, identity verification, powers of attorney and foreign-document requirements.

Can I simply sign the agreement before a foreign notary?

Do not assume that ordinary foreign notarisation automatically satisfies the new Slovak requirement for the legal form of the share transfer agreement. Authentication of a foreign document and the Slovak statutory form of the transaction are separate issues.

Can I use a qualified electronic signature instead?

A qualified electronic signature alone is not a third statutory alternative to the notarial-deed or attorney-authorisation forms required for the share transfer agreement.

Can a foreign company own the Slovak s.r.o.?

Yes. Corporate buyers will normally need to establish the foreign entity’s existence, the authority of the person signing and the ultimate beneficial ownership structure.

Can I buy a company that is already VAT registered?

Yes. The corporate share transfer and the company’s VAT registration are separate matters. The specific company’s VAT and compliance position should nevertheless be verified before acquisition.

Will the existing bank account automatically become mine?

The account remains the company’s account, but the bank normally needs to onboard the new authorised persons and update ownership or beneficial-owner information. Access and bank acceptance should not be guaranteed in advance.

How quickly will the Commercial Register register the changes?

Where the statutory requirements are satisfied, the registration itself is subject to the new statutory two-working-day period. This does not include KYC, document preparation, translations, signing or banking.

Does every corporate change now require a notarial deed?

No. The new stronger form applies to specified legal acts and decisions. A registered-office or business-name change alone is not automatically subject to the same notarial-deed requirement merely because the reform took effect.

Is a ready-made company still worth buying after 17 August 2026?

It can be, especially where an existing VAT registration, incorporation history or faster market entry is commercially useful. A new company can be preferable where the buyer wants a bespoke structure and does not need an existing status.

What documents do I need as a foreign buyer?

The exact package depends on whether the buyer is an individual or company, the jurisdiction, the intended managing director and the signing route. Typical documents can include identity documents, a foreign register extract, proof of signing authority, ownership/UBO information, powers of attorney and — where applicable — apostille/legalisation and certified Slovak translations.

Useful ADVISON guides and services

• Available Slovak ready-made companies

• VAT-registered ready-made companies

• Virtual office in Slovakia

• Can a Foreigner Establish a Slovak s.r.o.?

• How to Transfer or Buy a Business Interest in a Slovak s.r.o.

• How to Establish a Slovak s.r.o.

• Virtual Office Guide

• Contact ADVISON