Slovakia Company Formation Documents for Foreigners: 2026 Guide

If you are a foreign entrepreneur planning to establish or buy a Slovak limited liability company - an s.r.o. - one of the first practical questions is usually: What exactly do I need to send?

The answer is more nuanced than a passport, proof of address and a few signed corporate documents. The precise document package depends on who the shareholder is, who will act as managing director, the issuing country of foreign documents, whether you are forming a new company or buying an existing one, and how the transaction will be signed.

There is another important reason to use an up-to-date guide. From 17 August 2026, Slovak corporate documentation becomes more formal in several areas. As a general rule, an s.r.o. founding document must be executed as a notarial deed concerning a legal act or as a document authorised by an attorney. A transfer agreement for a business interest must likewise be a notarial deed or an agreement authorised by an attorney. Certain shareholder decisions, including specified decisions appointing or removing managing directors, are also subject to stronger formal requirements.

The short answer

Start here: identify your situation

• If the shareholder is an individual: see "Documents for a foreign individual shareholder".

• If the shareholder is another company: see "Documents when the shareholder is a foreign company".

• If you will also become managing director: read the director and criminal-record sections.

• If you are buying a ready-made company: read the acquisition and accounting-handover sections.

• If documents will be signed outside Slovakia: read the apostille, translation and signing sections before ordering any certification.

Master Document Checklist

1. Documents for a foreign individual shareholder

Being a shareholder and being a managing director are two different legal roles. A foreign individual can be a shareholder only, a shareholder and managing director, or one of several shareholders.

Data normally needed for the corporate process

• Full legal name

• Date of birth

• Permanent or residential address as applicable

• Nationality

• Identification details

• Information required to identify the person correctly in the Slovak corporate documentation and registers

For a foreign natural person, Slovak register legislation uses a Slovak birth number if one has been assigned; otherwise another identifier used for unambiguous identification is recorded.

Documents typically requested for identification

• Passport

• EU national identity card where appropriate

A copy of the identification document is commonly enough for the initial preparation and KYC review. That does not mean a PDF scan is automatically sufficient for every final legal act. The person must ultimately be identified in the manner required by the professional executing the document and by the relevant procedure.

KYC/AML documents

Separately, the service provider, attorney, notary or bank may request additional information or evidence. These should be classified as KYC/AML or banking documents rather than automatically described as Commercial Register attachments.

• Second identification document

• Proof of residential address

• KYC questionnaire

• Information about the intended business

• Purpose of the acquisition or incorporation

• UBO information

• Source of funds where risk-based AML requires it

• Source of wealth in higher-risk situations

2. Documents for a foreign managing director

The managing director - konateľ - is the person authorised to act for a Slovak s.r.o. A foreign managing director normally needs a broader document package than a passive shareholder.

• Passport or ID

• Full name and date of birth

• Residential address

• Nationality

• Consent to appointment

• Signature specimen

• Criminal-record documentation where the good-repute rules require it

• Residence-status documentation if relevant

• KYC documentation

Does a foreign managing director need Slovak residence?

This question should not be reduced to "EU versus non-EU". From 17 August 2026, before registering a foreign natural person in a position authorising that person to act for the registered entity, the registrar examines whether that person has a Slovak residence permit. Under the new registration rule, a Slovak residence permit is not required for a citizen of an EU Member State or an OECD Member State.

• EU citizen - exemption applies

• Citizen of an OECD Member State - exemption also applies

• Other third-country citizen - Slovak residence-permit requirements need to be analysed before appointment

Does a foreign director need a criminal record certificate?

Frequently, the criminal-record question arises through the Slovak Trade Licensing Act and the good-repute requirements for the persons forming the statutory body of a legal entity. Where a non-Slovak person must demonstrate good repute, the trade-notification documentation can require a foreign criminal-record extract or a recognised equivalent document.

The law recognises, depending on the case, a criminal-record document issued by the competent authority of the state of nationality or a state in which the person demonstrably stayed continuously for at least six months during the previous five years. If the relevant state does not issue such a document, an equivalent public document or appropriately certified declaration can be used under the statutory conditions.

Apostille on the criminal record

Whether a criminal-record certificate additionally requires an apostille or another higher authentication depends on the issuing state and applicable international rules. For documents moving between EU Member States, Regulation (EU) 2016/1191 covers, among other categories, public documents proving absence of a criminal record. Within its scope, an apostille cannot be required. This EU simplification should not be extended to unrelated corporate documents.

3. Documents when the shareholder is a foreign company

A foreign legal entity can own a Slovak s.r.o., but the transaction team normally needs to answer three separate questions: Does the foreign company legally exist? Who is authorised to act for it? Who ultimately owns or controls it? Those questions generate most of the corporate-document package.

Company data normally required

• Full legal name

• Registered office

• Company/registration number

• Other official identifier if applicable

• Country of incorporation

• Legal form

• Name of the relevant corporate register

• Registration entry/number

• Statutory representative

• Manner of representation

• Ownership structure

• Beneficial owners

Typical corporate documents

Commercial Register extract or equivalent company extract: Typical and often essential. It demonstrates that the company exists and often shows its registered office, registration number, legal form and representatives. Its precise role differs between the notary/attorney process, registry filing, AML, bank and tax procedures.

Certificate of incorporation: Case-dependent. In some jurisdictions a current register extract sufficiently proves formation and existence; in others a separate certificate may be useful or required.

Articles of association / memorandum: Case-dependent. These can be needed where signing authority, governance, ownership or internal approval cannot be determined from the ordinary extract.

Corporate resolution approving the transaction: Case-dependent rather than universally required by Slovak law. Whether the foreign shareholder needs internal approval depends primarily on its governing law, constitutional documents and governance rules.

Power of Attorney: Required only if the company will be represented rather than acting through its authorised representative. The required form depends on the powers granted and the legal act.

IDs of statutory representatives: Usually relevant for identity verification, transaction execution, AML/KYC and possibly bank onboarding. They should not automatically be described as publicly filed corporate documents.

Ownership structure and UBO documents: Primarily relevant to AML/KYC and UBO analysis. These can be critical even where the full evidentiary package is not deposited with the ordinary corporate filing.

4. Beneficial ownership documents

A foreign corporate shareholder creates an additional ownership-verification layer. The immediate shareholder can itself be owned by another company, which can in turn be owned or controlled by a natural person.

Slovak AML rules require the beneficial owner to be identified and reasonable measures to be taken to verify that person and to understand the ownership and control structure of a corporate client.

Documents that may be used to prove the ownership chain

• Company extracts

• Shareholder registers

• Articles where relevant

• Ownership chart

• UBO declaration

• Group structure

• Register of members

• IDs of ultimate beneficial owners

• Other reliable corporate evidence

Not every one of these documents must necessarily be submitted to the Slovak Commercial Register. AML verification and register disclosure are different legal layers.

What is recorded about the UBO?

Under the new Commercial Register regime, prescribed UBO data include the natural person's name, birth number or date of birth where applicable, residence, nationality, identity-document information for a non-Slovak citizen and information establishing the person's UBO status. The fact that UBO data are recorded does not mean the full AML evidentiary file becomes part of the ordinary public company record.

5. KYC and AML documents

A useful way to understand KYC is to separate the individual client, the corporate shareholder and the ultimate beneficial owner.

Individual client

• Passport

• National ID

• Second ID where required

• Proof of address where required

• Tax-residency information where relevant

• Purpose of transaction

• Intended business activity

• Source of funds where appropriate

Corporate shareholder

• Company extract

• Registered-office information

• Representatives

• Articles where relevant

• Ownership structure

• Shareholder register where relevant

• Purpose of acquisition

• Planned activities and jurisdictions

Ultimate beneficial owner

• Passport/ID

• Address

• Nationality

• Ownership/control basis

• PEP information

• Source of funds or wealth where a deeper risk review requires it

6. Do you need proof of address?

Sometimes, but three concepts should be separated.

Personal residential address

The relevant corporate documentation and registers require the person's address data.

Separate proof of address

A separate document may be requested for KYC or banking, especially where the address cannot reliably be verified from the primary ID. Depending on the jurisdiction and institution, evidence can include an official residence certificate, government confirmation, bank statement or utility document. These are examples, not a statement that every Slovak authority accepts every one of them.

Corporate registered office

For a foreign corporate shareholder, its registered office is usually evidenced through corporate records. For the Slovak s.r.o. itself, valid documentation supporting its Slovak registered office is required separately.

7. When do foreign documents need an apostille?

Apostille is one of the most misunderstood parts of cross-border company formation.

What is an apostille?

An apostille is an authentication used under the 1961 Hague Apostille Convention for qualifying public documents moving between participating states. It authenticates the origin of the public document, for example the signature, official capacity or seal. It does not certify that the commercial content of the document is legally correct.

Notarisation is not an apostille

What if the issuing country is not an Apostille Convention country?

A different legalisation chain can be required, potentially involving authentication in the issuing state and Slovak consular higher authentication. The exact route must be checked for the issuing jurisdiction and the specific document. Do not simply instruct every foreign client to "get an apostille".

Treaty and EU exceptions

An applicable bilateral or multilateral treaty can remove or simplify authentication. Regulation (EU) 2016/1191 also removes apostille requirements for specified categories of personal public documents moving between EU Member States, including certain documents relating to birth, name, marriage, residence, nationality and absence of a criminal record. It does not create a blanket exemption for every company extract, certificate of incorporation or shareholder register issued in the EU.

8. When is an official Slovak translation required?

When a foreign document is used in an official Slovak procedure, it will generally need to be available in Slovak in the legally accepted form unless a specific exception applies. The new Commercial Register legislation expressly deals with foreign-language documents accompanied by a verified Slovak translation.

Ordinary translation vs official translation

A normal business translation can be useful for understanding a document. It is not automatically equivalent to an official or verified translation required for a Slovak authority. Where an official translation is required, use the appropriate authorised translator process.

For certain personal public documents covered by Regulation (EU) 2016/1191, a multilingual standard form can reduce the need for a separate translation where the receiving authority accepts the information as sufficient. This is not a universal corporate-document exception.

9. Signing options for foreign clients

The crucial point after 17 August 2026 is that signing location and statutory legal form are not the same question. A foreign buyer cannot necessarily satisfy a requirement for a notarial deed or attorney-authorised agreement merely by placing a notarised signature on an ordinary agreement abroad.

10. Can you sign company documents at a Slovak embassy?

Slovak diplomatic missions can perform certain consular certification functions, including certification of signatures for documents intended for use in Slovakia. This can be useful for powers of attorney, declarations and documents where signature certification is the relevant formal requirement.

Practical advantage

A Slovak consular certification can simplify the use of a document in Slovakia compared with a foreign certification that first needs a separate authentication and translation analysis.

11. Signing before a foreign notary

The precise sequence can differ by jurisdiction. Ordinary foreign notarisation of a signature should not automatically be assumed to satisfy a Slovak requirement for the entire agreement to be made in the form of a notarial deed. For post-17-August company formation and share transfers, the transaction should therefore be structured with the relevant professional before the client signs abroad.

12. Can foreign company documents be signed electronically?

Potentially yes, but electronic-signature law and mandatory corporate-document form are separate layers. Under eIDAS, a qualified electronic signature has the equivalent legal effect of a handwritten signature and a qualified signature issued in one EU Member State must be recognised as qualified in the other Member States.

This is useful for electronic filings, authorisations and acts where qualified electronic execution is legally sufficient. However, a QES does not automatically override another law requiring the legal act itself to be a notarial deed or attorney-authorised document. An ordinary agreement signed only with QES is therefore not automatically a third alternative to those statutory forms.

13. Documents for incorporation vs acquisition

For the wider process, see ADVISON's Slovak s.r.o. formation guide and guide for foreign founders.

14. Additional considerations when buying a VAT-registered company

A VAT-ready-made company does not automatically require an entirely different passport or personal-document package. The corporate acquisition follows the same corporate-law framework applicable to another s.r.o. What changes is the importance of due diligence, tax compliance and operational handover.

• Current VAT registration status

• Accounting history

• VAT returns and tax filings

• Tax correspondence

• Unpaid liabilities

• Prior economic activity

• Bank-account history where relevant

• Accounting records

• Contractual obligations

The documentation used to execute the transfer should therefore be distinguished from the documentation and information needed to verify what you are buying.

See ADVISON's available VAT-registered ready-made companies.

15. Documents for the Slovak registered office

Every Slovak s.r.o. needs a registered office in Slovakia. Depending on the legal relationship to the property, formation or a registered-office change can require evidence of the right to use the property or the appropriate property-owner consent.

• Exact registered-office address

• Owner consent where required

• Evidence allowing the property to be identified

• Virtual-office agreement where the address is provided as a service

ADVISON provides registered and virtual offices in Slovakia and can arrange the practical office documentation and mail-handling service.

16. Power of Attorney

A Power of Attorney can make a foreign transaction considerably easier, but it does not make statutory formalities disappear.

What can a POA achieve?

Depending on its scope and the applicable law, a representative can perform permitted procedural or transactional acts on behalf of the principal.

Commercial Register representation from 17 August 2026

The new Commercial Register Act contains a specific representation rule. For representation of an applicant in Commercial Register proceedings under a power of attorney, the register recognises a power granted to an attorney, a notary or a natural person who is an employee of the principal. The Act also prescribes formal requirements for an employee's power of attorney.

17. Documents the bank may request

Bank onboarding is separate from Commercial Register registration. A bank can request a materially broader information package because it performs its own KYC/AML and risk assessment.

• Passport

• Additional ID

• Proof of residential address

• Slovak company extract

• Shareholder information

• UBO information

• Ownership chart

• Foreign corporate documents

• Business plan

• Contracts or invoices

• Source of funds

• Source of wealth in higher-risk cases

• Tax residency

• Countries of operation

• Expected transaction volumes and counterparties

18. Documents you should receive after buying a ready-made company

The buyer should not finish the transaction with only a new Commercial Register extract. A proper corporate and accounting handover is an important part of acquiring an existing legal entity.

Clean unused ready-made company

☐ Founding document and amendments

☐ Shareholder decisions and corporate records

☐ Trade licences / business authorisations

☐ Commercial Register documentation

☐ Tax registration documentation

☐ VAT documentation if applicable

☐ Accounting records since formation

☐ Financial statements

☐ Bank documentation

☐ Accounting data/files

☐ Relevant correspondence with authorities

Company with trading history

For a company with prior business activity, the handover should be broader and proportionate to the history and risk of the company.

☐ General ledger and journal

☐ Receivables and payables

☐ Bank statements

☐ Tax returns

☐ VAT returns

☐ Financial statements

☐ Supporting invoices and accounting documents

☐ Employment/payroll records

☐ Contracts

☐ Assets and liabilities

☐ Loans and related-party balances

☐ Litigation or administrative correspondence

☐ Accounting database/backups

ADVISON's share-transfer guide also explains the importance of handing over corporate and accounting records.

19. Practical country examples

Example 1 - Polish individual

A Polish citizen wants to become both shareholder and managing director of a Slovak s.r.o. A practical initial package is a Polish passport or national ID, full address, nationality, intended ownership, business activity and KYC information. Because Poland is an EU Member State, the new Commercial Register residence-permit exemption applies to the director.

If a Polish criminal-record certificate is required for the relevant good-repute process, absence-of-criminal-record documents fall within Regulation (EU) 2016/1191. The EU regulation can remove the apostille requirement within its scope. Do not automatically extend that simplification to Polish corporate-register documents unrelated to the Regulation.

Example 2 - Dutch B.V. as shareholder

A Dutch B.V. acquires 100% of a Slovak s.r.o. The initial package normally focuses on current Dutch corporate evidence, company details, the authorised representative, evidence of signing authority if not clear from the extract, the ownership structure and UBOs, relevant IDs and a POA if representation will be used.

Do not assume that every Dutch corporate document is apostille-free simply because both states are EU members. Authentication and translation must be checked for the actual document and intended Slovak use.

Example 3 - UAE resident / third-country individual

A UAE-resident individual wants to acquire and manage a Slovak company. The initial review should distinguish citizenship from residence. The Slovak director residence exemption from 17 August is based on citizenship of an EU or OECD Member State, not merely where the person currently lives.

For UAE-issued public documents, do not instruct the client automatically to obtain an apostille. The UAE is not listed as a Contracting Party to the Hague Apostille Convention in the current HCCH status table used for this research, so the applicable legalisation route must be checked for the particular document. Bank onboarding can also involve additional risk-based scrutiny depending on residence, activity and transaction profile.

20. What to send ADVISON to get started

If you are an individual

☐ Passport or national ID

☐ Country of citizenship

☐ Country of residence

☐ Permanent address

☐ Whether you will be shareholder only or also managing director

☐ Intended business activity

☐ VAT or non-VAT requirement

☐ New company or ready-made company

☐ Country from which you intend to sign

If the shareholder will be a company

☐ Current company extract or basic registry document

☐ Legal name

☐ Registered office

☐ Registration number

☐ Country of incorporation

☐ Name of statutory representative

☐ Basic ownership structure

☐ UBOs if already known

☐ Intended Slovak managing director

☐ New or ready-made company

☐ VAT requirement

☐ Planned business activity

21. Do not order apostilles or translations too early

This is one of the most useful practical rules in the process. Before spending money on an apostille, legalisation, superlegalisation, certified copy or official Slovak translation, first confirm the document and its purpose.

22. Common document mistakes foreign clients make

Using an outdated corporate checklist: The legal form of s.r.o. founding and share-transfer documents changes on 17 August 2026. Pre-August templates should not simply be reused.

Treating KYC documents as Commercial Register attachments: A utility bill or second ID can be required by the provider or bank without being part of the statutory filing.

Ordering an apostille automatically: Not every foreign document requires one. The answer depends on document type, country, treaty and intended use.

Assuming every EU document is apostille-free: Regulation (EU) 2016/1191 has defined subject matter; it is not a blanket corporate-document regulation.

Translating before authentication: If an apostille or legalisation still has to be attached, the final authentication can also need translation.

Supplying the wrong register extract: An extract may prove existence but not current representation or ownership information required for the transaction.

Using an insufficiently current document: There is no universal "three months for everything" rule. Freshness differs by document and procedure.

Incomplete UBO chain: Identifying only the immediate corporate shareholder can be insufficient for AML.

Name and address inconsistencies: Different transliterations or inconsistent address wording across passport, registry evidence and POA can create avoidable delays.

Assuming scans are always sufficient: Scans are useful for review but do not automatically replace original/authenticated documents or mandatory statutory form.

Assuming POA solves every signing requirement: A POA does not remove the statutory form of the underlying legal act.

Assuming the bank uses the registry checklist: Banks run a separate KYC/AML process and can ask for additional evidence.

23. How long does document preparation take?

There is no responsible single timeline for every foreign client. The foreign-document preparation stage can easily take longer than the Slovak registry stage, especially where a corporate ownership chain, legalisation or official translation is involved.

Timing for foreign registry extracts, apostille/legalisation and courier delivery depends on the issuing country. Commercial Register applications from 17 August 2026 are submitted electronically under the new registration framework, but that does not create a universal end-to-end transaction time.

24. Can the process be completed remotely?

New company

A foreign founder does not necessarily need to perform every step physically in Slovakia. However, from 17 August 2026 the founding document is generally subject to a notarial-deed or attorney-authorised form, so the remote signing or representation structure must satisfy that requirement.

Ready-made company

An acquisition can also potentially be structured with representation. The share transfer agreement itself must, from 17 August 2026, be a notarial deed or attorney-authorised agreement.

Foreign corporate shareholder

Remote execution is normally more document-intensive because corporate existence, representation and UBO structure must first be demonstrated.

Bank account

Bank onboarding is separate. Even if the corporate formation or acquisition is completed remotely, the bank can impose its own video identification, branch visit, document certification or authorised-person requirements.

25. Document Decision Tree

Not sure which documents you need?

FAQ

What documents do I need to start a company in Slovakia as a foreigner?

For an individual founder, the process normally starts with identification data and passport/ID, address and shareholder information. If the person will also be managing director, director-specific documents may be added. The company itself needs founding documentation, registered-office documentation, business-authorisation documents, capital/deposit documentation and UBO data. If the shareholder is a foreign company, evidence of its existence, representation and ownership structure is normally required as well.

Can a foreigner establish a Slovak company?

Yes. Foreign ownership is possible, subject to the specific requirements applying to the founder, managing director, business activity and registration process. Shareholder eligibility should be analysed separately from eligibility to act as managing director.

What documents does a foreign shareholder need?

An individual foreign shareholder typically starts with passport/ID and the personal data required for corporate documentation. Additional proof of address, second ID, KYC information or source-of-funds evidence can be requested for AML or banking but are not automatically Commercial Register attachments.

Does a foreign director need a criminal record certificate?

Where the Slovak good-repute requirement must be demonstrated through the Trade Licensing Act process, a non-Slovak person can need a foreign criminal-record extract or recognised equivalent. For that procedure the verified statutory freshness limit is three months, together with an officially certified Slovak translation.

Does a foreign director need residence in Slovakia?

From 17 August 2026, the Commercial Register rule examines a foreign statutory representative's Slovak residence permit, but provides an exemption for citizens of EU Member States and OECD Member States. Other third-country cases should be checked before appointment.

Do foreign company documents need an apostille?

Sometimes. A foreign public document may require apostille, another legalisation route or no higher authentication depending on the issuing country, document type, applicable treaty or EU rule and its intended use in Slovakia.

Do all EU documents avoid apostille?

No. Regulation (EU) 2016/1191 eliminates apostille only within its defined categories of personal public documents. It is not a blanket exemption for every corporate extract or company document in the EU.

Do I need to translate foreign company documents into Slovak?

Foreign documents used in official Slovak procedures generally need an appropriate Slovak translation unless a specific exception applies. Confirm authentication first, because an apostille or legalisation clause can also need to be translated.

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

Yes. The foreign company will normally need to establish its identity, existence, authorised representation and ownership/UBO structure.

Can I sign Slovak company documents abroad?

Potentially yes. The correct method depends on the legal act. Foreign notarisation, Slovak embassy certification, representation or qualified electronic signing can be relevant, but the statutory legal form of the underlying document must still be satisfied.

Can I sign company documents at a Slovak embassy?

Slovak diplomatic missions can certify signatures for documents intended for use in Slovakia. That can be very useful for some powers of attorney and declarations, but ordinary signature certification does not automatically equal a notarial deed required for certain corporate acts.

Can I use a qualified electronic signature?

A qualified EU electronic signature has the legal effect of a handwritten signature under eIDAS, but QES alone does not override a separate statutory requirement that the legal act be executed as a notarial deed or attorney-authorised document.

What documents are needed to buy a ready-made VAT company?

The personal or corporate acquisition documents generally follow the same ownership-transfer rules as for another s.r.o. Additional documentation is mainly due-diligence and handover material: VAT status, accounting, tax filings, financial statements and relevant authority correspondence.

Does a foreign corporate shareholder need to disclose its UBO?

The relevant beneficial owners must be identified for Slovak UBO and AML purposes. The evidence used to verify the ownership chain depends on the structure and available reliable sources.

What documents can a Slovak bank request from foreign owners?

A bank may request identification, address evidence, corporate records, UBO information, ownership structure, business plan, contracts, source of funds, tax-residency information and expected transaction profile. Bank requirements are risk-specific and approval cannot be guaranteed.

Are scans enough?

Scans are usually very useful for the initial review. For final legal use, the underlying document must still satisfy the applicable requirements for original or electronic form, authentication, translation and statutory execution.

Should I obtain an apostille before contacting ADVISON?

Usually not. Send a scan first so the exact document, authentication route and translation requirements can be checked before you spend money on certification.

Related ADVISON resources

• Slovak ready-made companies

• VAT-registered Slovak ready-made companies

• Slovak registered and virtual offices

• How to establish a Slovak s.r.o.

• Company formation in Slovakia for foreign founders

• How to transfer or buy a business interest in a Slovak s.r.o.

• About ADVISON and its services