How to change the registered office of a Slovak s.r.o. in 3 steps – 2026

The registered office is one of the prerequisites for the proper existence of a limited liability company. In business, we often encounter the sale of business shares and changes in company ownership structures, which also lead to a change in the company's registered office due to the relocation of its actual management. In this article, we will advise you on how to successfully change the registered office of an s.r.o., what documents you need, and what obligations the company has towards the tax office after this change is registered.

1. Decision on changing the registered office of a Slovak company and related documents.

The decision to change the registered office falls within the competence of the company's general meeting (in the case of a multi-member s.r.o.) or the sole shareholder (in the case of a single-member s.r.o.) who exercises the powers of the general meeting. Depending on the number of shareholders, different documents must be prepared for changing the registered office of an s.r.o. We will review both options:

(A) Single-member s.r.o. in Slovakia

1. Decision of the sole shareholder on changing the registered office: In the case of a single-member s.r.o., the sole shareholder decides on the change of registered office through a document called the Decision of the Sole Shareholder. The Decision of the Sole Shareholder includes: the company's business name and registered office, the place and time of the decision, a description of the discussion of individual points, and the decision to change the registered office. This document states the decision to change the company's registered office, specifying both the original and the new registered office addresses. The sole shareholder signs the decision, and their signature on this document does not need to be officially certified.
2. Consent of the property owner / lease agreement: The consent of the property owner is a document by which the property owner permits the company to register the property address as the company's registered office or place of business in the Commercial Register. The document includes the identification of the property according to the title deed and an expression of will to permit the registration of the property at a specific address as the company's registered office or place of business. The property owner signs the document, and the signature must be officially certified. A lease agreement is another way to demonstrate legal title for registering the property address as the company's registered office in the Commercial Register – it is an agreement concluded between the property owner and the company that does not exclude, or rather, permits the registration of the property address as the company's registered office in the Commercial Register.
3. Complete latest version of the founding deed: The decision to change the registered office of an s.r.o. also constitutes an amendment to the founding deed, and it is necessary to prepare its current latest version after the change has been made. The managing director signs the latest version of the founding deed, and the signature does not need to be officially certified. The latest version is filed in the collection of documents and is not a mandatory attachment for successful registration of the change in the Commercial Register. However, we recommend attaching it to the application, as the Commercial Register will also file this document in the collection of documents.

(B) Multi-member s.r.o. in Slovakia

1. Minutes of the general meeting: In the case of a multi-member s.r.o., the general meeting, composed of the company's shareholders, decides on the change of registered office. Minutes are prepared from the general meeting. The minutes include: the company's business name and registered office, the place and time of the general meeting, the name of the chairman of the general meeting and the minute-taker, a description of the discussion of individual agenda items, and the general meeting's decision on changing the registered office, including the voting result. The chairman of the general meeting and the minute-taker sign the minutes of the general meeting; the authenticity of the chairman's signature does not need to be officially certified if the agenda of the general meeting included decisions according to Section 125, Paragraph 1, letters e), f), i), j) and Paragraph 2, or if a member of the company's body resigned from office at the general meeting. This means that if it is solely a decision to change the company's registered office, the signatures of the chairman and the minute-taker do not need to be officially certified. Proposals and declarations submitted for discussion at the general meeting and a list of present shareholders are attached to the minutes.
2. Other documents: Similar to a single-member s.r.o., the following must also be prepared: (a) Consent of the property owner or a lease agreement, and (b) the latest version of the memorandum of association. In these two documents, the change does not differ from that in a single-member s.r.o., except that for a multi-member s.r.o., the latest version of the memorandum of association is prepared, not the founding deed.

2. Submitting an application for registration of the change of registered office of a Slovak s.r.o. to the Commercial Register and attaching appendices.

The change of the company's registered office must be recorded in the Commercial Register as a change to the registered data. The application for registration of changes to registered data is submitted exclusively using the Ministry of Justice's amendment form (Form No. 8), and only electronically. The form must be filled out correctly, indicating that the current registered office address is being deleted and which address is being registered as the company's new registered office. The company's managing director signs the form with their qualified electronic signature (QES) using their ID card. The deadline for registration in the Commercial Register is 2 working days.

For both single-member and multi-member s.r.o.s, the following appendices are attached to the completed application:

• Court fee of €50 (mandatory). The fee increased from the original €33 to €50 as of April 1, 2024. For electronic submissions, the fee is paid via a payment gateway within the submission process, not by revenue stamp.
• Consent of the property owner / lease agreement (mandatory) – PDF scan signed with the managing director's QES.
• Minutes of the general meeting / decision of the sole shareholder on changing the registered office (mandatory) – PDF scan signed with the managing director's QES.
• Complete latest version of the memorandum of association / founding deed – for the collection of documents (optional) – PDF scan signed with the managing director's QES.

The company is entitled to use the new registered office only from the day the changes are registered in the Commercial Register. The registration of a new s.r.o. registered office in the Commercial Register has constitutive (law-creating) effects. After the changes are registered in the Commercial Register, a confirmation of the registration of changes and a current extract from the Commercial Register are issued, which you will use when notifying the tax office and your partners of the changes.

3. Notifying the tax office and partners of the change of registered office of a Slovak s.r.o.

Tax Office: The company has a legal obligation to report a change of its registered office to the tax office within 30 days from the date the change is recorded in the Commercial Register. This notification must be submitted electronically. To do so, you will need:

• A written notification of the change of registered office for the Ltd., addressed to the tax office (using the prescribed form "Notification of Change of Data");
• Confirmation of the entry in the Commercial Register.

The tax office will then update the company's records. If the change of registered office also alters the local jurisdiction of the tax administrator (e.g., moving to a different district), the company will, from the specified date, fall under the new, locally competent tax office. We also recommend notifying other entities of the change of registered office, such as the Social Insurance Agency, health insurance companies, your bank, and business partners.

TIP: HOW YOU CAN SAVE ON A COMPANY REGISTERED OFFICE IN THE CITY CENTER

You don't have to pay expensive rent for office space to have a registered office in the city center. Many entrepreneurs prefer the service of a so-called registered (virtual) office, which allows you to have your registered address in the Commercial Register in an attractive location for as little as approximately €20 per month. Contact us for more information.

‍