In fact, there are many different options. Studying, working, starting a business, family reunification, temporary protection, and other grounds. But there is no single universal option that works for everyone.

It all depends on a person’s age, citizenship, the documents they arrived with, whether they have violated the visa-free stay rules, how they entered the country, who they are moving with, what they plan to do in Slovakia, and what result they want to achieve.

We have been helping foreigners with their immigration matters in Slovakia since 2017, and based on our experience, I see four main approaches.

The first option is to do everything yourself.

There is a huge amount of information available today. TikTok, YouTube, Facebook, forums, chats. You can watch dozens of videos, read instructions, compare different legalization options, and collect the documents yourself.

But there is one very important rule here. Information from social media must always be verified against official sources. Laws and requirements set by the police, the Ministry of the Interior, and other government authorities can change.

Personally, I do not recommend this approach to people who are going through the immigration process for the first time. Not because it is impossible to do everything yourself. It is possible. The question is the cost of making a mistake.

The second option is to hand the entire process over to professionals on a turnkey basis.

You find a company or specialist you trust, sign an agreement, and entrust them with organizing the entire process: choosing the right legal basis, preparing documents and applications, arranging translations and appointments, providing assistance, and monitoring deadlines.

But here, I would be very careful about who exactly you choose to trust.

Check how many years the company has been operating, what kind of reviews it has, whether it has a real office and team, whether the company has a public presence, whether you sign a formal agreement, and whether payment is made officially to a company bank account.

The third option, and for many people the most rational one, is to first understand the situation yourself and then book a professional consultation.

You are no longer coming with the question, “What should I do?” Instead, you come with a specific situation.

For example: “I want to obtain a residence permit through business. Here are my documents, here is my situation, and here is what I have already read. Is this the right approach?”

A specialist checks your reasoning, identifies risks you may not even be aware of, and after that, you can decide whether to handle everything yourself or entrust the process to professionals.

And the fourth option is to handle most of the process yourself while outsourcing individual complicated stages to specialists.

For example, you can separately hire someone to arrange an appointment for submitting your documents, fill out applications in Slovak, check your completed set of documents, or accompany you directly to the police.

This is especially relevant if you do not speak Slovak and are worried that you may be asked questions during the appointment that you will not be able to answer correctly.

And here is the most important point.

“Doing it yourself” does not always mean “doing it cheaper.”

We regularly meet people who wanted to save money on a consultation or professional assistance. They collected their documents themselves and gathered information from different sources, only to discover later that something had been done incorrectly.

And correcting those mistakes can sometimes cost significantly more than organizing the process correctly from the very beginning.

There is another situation that happens quite often. A person is living in Europe, keeps postponing the paperwork, waits for the right moment, and then ends up overstaying their legal period of stay.

As a result, they may have to leave the Schengen Area, spend money on travel and accommodation, wait for the required period, and then return and only after that apply for their documents.

And all the money they thought they were saving can disappear very quickly.

So my recommendation is simple.

If you want to do everything yourself — go ahead. But at least once, have your situation checked by a specialist before you start taking action.

If you want to hand everything over to professionals on a turnkey basis — carefully check who you are entrusting with your future.

And if you want to handle some parts yourself and outsource others to professionals, that is also a completely normal and often very cost-effective approach.

Because immigration legislation is changing very quickly at the moment. There have been so many changes recently that information that was correct not long ago may no longer be valid today.

If you are planning to move to Slovakia, apply for or change your residence permit, register a business, or simply want to check whether the path you have chosen is the right one, you can contact us for a consultation. We will review your specific situation and help you determine the safest and most rational option.

Сообщение How to properly obtain residence documents in Slovakia появились сначала на Slovakia Garant.

The reason is clear.

In 2026, for many business models, a company has become more attractive in terms of taxes, social contributions, liability, and further business scaling.

For example, legal entities with taxable income of up to €100,000 are subject to a 10% corporate income tax rate. For an entrepreneur who is an individual, income from business activities of up to €100,000 is subject to a 15% tax rate.

In addition, the rules on social insurance for SZČO changed in 2026, and the minimum social contributions for some entrepreneurs are already €303.11 per month.

Official information from Finančná správa:

Taxation of legal entities, Finančná správa SR
https://www.financnasprava.sk/sk/podnikatelia/dane/dan-z-prijmov/pravnicke-osoby/informovanie-dan-prijem-po?utm_source=chatgpt.com

Taxation of živnostníci, Finančná správa SR
https://www.financnasprava.sk/sk/podnikatelia/dane/dan-z-prijmov/fyzicke-osoby/zivnostnici?utm_source=chatgpt.com

Social contributions for SZČO in 2026, Sociálna poisťovňa
https://www.socpoist.sk/socialne-poistenie/platenie-poistneho/poistne-szco-od-1-jula-2026-mikroodvod?utm_source=chatgpt.com

That is why we are seeing more and more people register an s.r.o. instead of a živnosť.

It is also worth remembering that the cost of registering a company has increased recently. Therefore, before starting a business, it makes sense to calculate not only the initial costs but the entire life cycle of the company.

But there is one thing that people think about much less often when starting a business.

When entering any door, it is a good idea to understand in advance how you can get out.

What should you do if, after two, three, or five years, you no longer need the company?

Can you simply close it?

Do you need to carry out a liquidation?

Can you transfer the company to another person?

And where do the claims come from that closing a company costs either €300–400 or more than €1,500?

Let’s take a closer look.

OPTION 1. TRANSFER OR SELL THE COMPANY TO ANOTHER PERSON

In everyday language, people often say: “transfer the company.”

Legally, this usually means transferring or selling the obchodný podiel, the ownership interest in an s.r.o.

The owner of the company changes, and, if necessary, the director, registered office, and other details may also be changed.

But there is one key thing to understand:

the company itself is not closed.

It continues to exist with the same IČO, its accounting and tax history, contracts, rights, and obligations.

Therefore, this is a perfectly normal option if the company is “clean” and there is someone who wants to continue using it.

But this is not liquidation.

OPTION 2. VOLUNTARY LIQUIDATION OF THE COMPANY

This is the classic and legally most straightforward way to permanently close an s.r.o.

The owners decide to:

• terminate the company’s activities;
• place the company into liquidation;
• appoint a liquidator.

After the relevant entry is made in the register, the following is added to the company’s name:

„v likvidácii“

After that, the liquidator:

• reviews the company’s assets and liabilities;
• deals with creditors and debtors;
• settles outstanding debts;
• terminates contracts;
• carries out the necessary accounting operations;
• prepares the final financial statements;
• prepares the documents required for the company’s final removal from the Obchodný register.

And this is where the amount many people have heard about comes in:

€1,500

In a standard voluntary liquidation, it is necessary to pay a preddavok na likvidáciu, a liquidation advance of €1,500.

This amount is established directly by a legal regulation issued by the Ministry of Justice.

Important:

€1,500 is not a government fee for closing the company and it is not a legal firm’s fee.

It is a special advance intended to cover the liquidator’s remuneration and expenses.

Official source, Vyhláška Ministerstva spravodlivosti SR č. 193/2020 Z. z., § 3:
https://www.slov-lex.sk/ezbierky/pravne-predpisy/SK/ZZ/2020/193/?utm_source=chatgpt.com

That is why, when someone says that “liquidation costs more than €1,500,” there may be nothing unusual about it.

In addition to the advance, there may also be:

• accounting expenses;
• notarial expenses;
• liquidator’s fees;
• legal assistance;
• registration-related actions.

At the same time, the application for the final removal of the company from the Obchodný register is not subject to a court fee.

And this is where the phrase sometimes comes from:

“You can close a company for free.”

In reality, the final výmaz from the register may be free of charge. But before that, the entire relevant procedure must be completed.

Official explanation from the Ministry of Justice:
https://www.justice.gov.sk/faq/k-problematike-vracania-sudneho-poplatku-v-pripade-odmietnutia-vykonania-zapisu/?utm_source=chatgpt.com

HOW LONG DOES LIQUIDATION TAKE?

This is another important point.

Standard liquidation is not a two-week procedure.

The Obchodný zákonník provides that the liquidator may prepare the final documents no earlier than six months after the notification that the company has entered liquidation.

If there is a tax liability or a tax audit is being carried out, this period may be extended further.

Therefore, for a normal voluntary liquidation, you should expect at least several months.

Official text of the Obchodný zákonník:
https://www.slov-lex.sk/ezbierky/pravne-predpisy/SK/ZZ/1991/513?utm_source=chatgpt.com

OPTION 3. TERMINATION OF THE COMPANY WITHOUT LIQUIDATION

This is where things get more interesting.

Sometimes you may hear lawyers say:

“If the company has not actually operated for several years, we can close it for around €300–400.”

And this is not necessarily some kind of “grey-area” scheme.

Slovak legislation does provide for situations in which a company may be terminated by a court and subsequently removed from the register without standard liquidation.

The Obchodný zákonník, in § 68b, sets out the grounds on which a court may decide to terminate a company.

For example, one of the grounds provided by law is a situation where a company has been in breach of its obligation to provide the relevant accounting documentation for more than six months.

Official source:
§ 68b Obchodného zákonníka, Slov-Lex
https://www.slov-lex.sk/ezbierky/pravne-predpisy/SK/ZZ/1991/513?utm_source=chatgpt.com

The Civilný mimosporový poriadok also provides a mechanism under which, following court proceedings, a company may, under certain conditions, be removed from the Obchodný register bez likvidácie, without liquidation.

Civilný mimosporový poriadok č. 161/2015 Z. z., Slov-Lex
https://www.slov-lex.sk/ezbierky/pravne-predpisy/SK/ZZ/2015/161/?utm_source=chatgpt.com

With this option, there is no classic voluntary liquidation and, accordingly, no standard mechanism requiring the €1,500 advance for the liquidator.

Therefore, an amount of €300–400 may simply represent the cost of legal assistance with such a procedure.

But there is a very important clarification:

THE FACT THAT A COMPANY HAS NOT BEEN ACTIVE FOR THREE YEARS DOES NOT, BY ITSELF, MEAN THAT IT CAN AUTOMATICALLY BE CLOSED FOR €300.

You need to look at:

• whether there are legal grounds for terminating the company;
• whether the company has any assets;
• whether it has debts;
• whether it has creditors;
• what its accounting and tax situation is.

In other words, this is not a “cheaper liquidation.”

It is a different legal procedure.

WHAT IF ASSETS ARE DISCOVERED AFTER THE COMPANY HAS BEEN REMOVED FROM THE REGISTER?

The law provides for this situation as well.

If a company has already been removed from the register without a legal successor, but it is later discovered that the company still has assets, dodatočná likvidácia, additional liquidation, may be initiated.

In other words, you cannot simply “forget” about the company’s assets and have it removed from the register in this way.

OPTION 4. WHAT IF THE COMPANY HAS SERIOUS DEBTS?

If the company has not simply stopped operating but is insolvent and has debts that it cannot repay, the situation needs to be analysed separately.

In such cases, the issue may involve konkurz, bankruptcy proceedings, rather than ordinary voluntary liquidation.

Therefore, you definitely should not use a “cheap closure” as a way to get rid of a company with debts.

CAN YOU SIMPLY “FREEZE” AN s.r.o.?

You can effectively stop conducting business through it.

But the company does not cease to exist.

It remains in the Obchodný register.

This means that accounting, tax, registration, and other obligations continue to apply.

Therefore, “the company is not operating” and “the company is closed” are two completely different things.

AND THIS IS ESPECIALLY IMPORTANT FOR FOREIGNERS

If the owner or director of an s.r.o. is a citizen of a third country and their residence permit in Slovakia is specifically linked to the business activities of that company, you should not close the company first and only then think about what to do with your residence permit.

Closing the company may mean that the purpose for which the residence permit was issued has ceased to exist.

Therefore, the sequence should be the other way around:

first check the immigration consequences, determine a new legal basis for your stay if necessary, and only then close or transfer the company.

LET’S SUMMARIZE

If you no longer need your s.r.o., there are several options:

Transfer or sell the company to another person.
The company continues to exist, but the owner changes.

Carry out standard voluntary liquidation.
This is the classic procedure involving a liquidator, a €1,500 advance, and a period of at least several months.

If there are legal grounds provided by law, the company may be terminated by a court and removed from the register without liquidation.
This is where offers for legal assistance costing €300–400 sometimes arise.

If the company is insolvent, bankruptcy proceedings may be required.

Therefore, an s.r.o. itself is a good and, in many cases today, highly advantageous tool for doing business in Slovakia.

There is no need to be afraid of opening one.

But you do need to understand the rules of the game both when starting a business and when exiting it.

The right company is one where the owner understands in advance what to do in every possible scenario.

Before registering, selling, or closing an s.r.o., it is worth separately checking the accounting, tax, and, for foreigners, immigration situation.

OFFICIAL SOURCES:

Obchodný zákonník č. 513/1991 Zb.
Slov-Lex, Obchodný zákonník
https://www.slov-lex.sk/ezbierky/pravne-predpisy/SK/ZZ/1991/513?utm_source=chatgpt.com

Vyhláška Ministerstva spravodlivosti SR č. 193/2020 Z. z. on liquidation
Slov-Lex, Vyhláška č. 193/2020 Z. z.
https://www.slov-lex.sk/ezbierky/pravne-predpisy/SK/ZZ/2020/193/?utm_source=chatgpt.com

Civilný mimosporový poriadok č. 161/2015 Z. z.
Slov-Lex, Civilný mimosporový poriadok
https://www.slov-lex.sk/ezbierky/pravne-predpisy/SK/ZZ/2015/161/?utm_source=chatgpt.com

Ministerstvo spravodlivosti SR, Obchodný register
Official information on court fees in the Obchodný register
https://www.justice.gov.sk/faq/sadzby-sudnych-poplatkov-vo-veciach-obchodneho-registra/?utm_source=chatgpt.com

Finančná správa SR
Corporate income tax
https://www.financnasprava.sk/sk/podnikatelia/dane/dan-z-prijmov/pravnicke-osoby/informovanie-dan-prijem-po?utm_source=chatgpt.com

Sociálna poisťovňa
Social insurance rules for SZČO in 2026
https://www.socpoist.sk/socialne-poistenie/platenie-poistneho/poistne-szco-od-1-jula-2026-mikroodvod?utm_source=chatgpt.com

Сообщение You opened a company. How do you close it? появились сначала на Slovakia Garant.

Sometimes rules that may seem strict at first glance are actually not about the government’s desire to control people, but about something completely different — how seriously it takes children and their future.

Starting September 1, 2026, Slovakia is introducing updated rules for children attending kindergarten who are completing compulsory pre-primary education. This primarily concerns five-year-old children who have one final year before starting school.

For foreigners, it is important to understand the philosophy behind these changes correctly. This is not about the government trying to make life more difficult for parents, ban family trips, or put a supervisor over every child. The idea is completely different. Slovakia follows a simple logic: if a child is expected to sit at a school desk in a year, the state wants to make sure that the child is genuinely ready for it.

You understand this particularly well when you come to Slovakia from another country.

For a Slovak child, kindergarten is preparation for school. For a foreign child, this final year can be even more important. They need not only to learn how to count, draw, concentrate, listen to their teacher, and work together with other children. They also need to enter a new language environment, get used to understanding Slovak, learn how to express their thoughts, and stop feeling like an outsider among their peers.

None of this can be achieved in just a few weeks before starting first grade.

That is precisely why compulsory pre-primary education for five-year-old children in Slovakia is not merely a formality. The state considers kindergarten an important part of education. And if a child is regularly absent, a perfectly logical question arises: will they be able to start school properly later on?

Slovak Minister of Education Tomáš Drucker, explaining the new rules, spoke precisely about this: the goal is for children to have language skills, acquire basic abilities, and be able to cope with the school curriculum by the age of six. Because if a child misses what other children are learning every day in kindergarten, it will objectively be more difficult for them at school.

From September, the system will become somewhat more structured. Kindergartens will operate under one of two systems for excusing a child’s absence due to illness without a medical certificate.

For most kindergartens, a more flexible system will apply. Under this system, parents will be able to declare their child ill for up to seven consecutive school days themselves. Without a doctor’s certificate, parents will be able to excuse no more than 14 school days in a calendar month and no more than 21 school days over two consecutive months.

There are also kindergartens where a stricter system will apply. These are primarily institutions with a high level of student absenteeism. To determine which system applies, the state has established a specific benchmark — 75 missed school days. Under the stricter system, parents can still excuse an illness lasting up to seven consecutive school days without a medical certificate, but the overall limit is 21 school days per semester.

And here there is a very important detail that has been missed in many publications on this topic.

Nobody is saying that after 21 days a child is prohibited from being absent from kindergarten or that parents are no longer allowed to keep their child at home. The issue is specifically about proving illness without a doctor’s certificate. Once the established limits are exceeded, an absence due to health reasons will need to be supported by a medical document.

In other words, the system is quite logical and manageable.

As long as a child occasionally gets sick, as happens in practically every family, the state trusts the parents. There is no need to run to the doctor after every runny nose simply to get a piece of paper. But if absences become prolonged or systematic, parents are required to provide confirmation of the reason.

For foreign parents, in my opinion, this is a particularly telling example of how Slovakia’s social system works.

The state clearly operates on the principle that the interests of the child can sometimes take priority over the convenience of adults. Parents may have their own plans, trips, jobs, businesses, and family circumstances, but a child has their own right — to receive proper preparation for school.

And the state protects that right.

Of course, if parents systematically fail to ensure their child receives compulsory pre-primary education and unjustified absences occur, the consequences can become more serious. The law provides for administrative liability, a fine may be imposed, and information about prolonged failure to fulfill parental obligations may be passed on to the municipality and social protection authorities.

But even here, it is important not to create an atmosphere of fear around the issue.

This is not a system looking for an excuse to punish a normal family. If a child is sick, there are clear rules. If serious family circumstances arise, they can be explained. If medical confirmation is required, it can be provided. Problems arise primarily when parents simply ignore their child’s compulsory education and treat kindergarten attendance as optional for months at a time.

This, perhaps, is one of the aspects of life in Slovakia that foreigners need to understand.

There is a lot of freedom here, but that freedom comes with a fairly clear sense of responsibility. The state tries not to interfere in family life unnecessarily, but when it comes to education, health, and a child’s future, certain rules must be followed by everyone — both Slovaks and foreigners.

For children of foreign families, this can turn out to be a huge advantage.

A full year of meaningful interaction with Slovak children before starting school can change a great deal. A child enters first grade not as someone entering a completely unfamiliar environment. They know the language at least at a basic everyday level, understand teachers’ instructions and classroom routines, are familiar with local behavioral expectations, know how to communicate with their peers, and often already have friends.

As a result, first grade becomes a continuation of a familiar life rather than a stressful immersion into a new country, a new language, and a new education system all at once.

That is why I would view the new rules in exactly this way: not as yet another restriction, but as a fairly serious signal from the state — the final year before school really matters, and a child should not lose that year.

If you are planning to move to Slovakia or already live here and want to understand issues related to documents, residence, and family integration, the specialists at Slovakia Garant are always ready to advise you.

Сообщение Updated Rules for Children Attending Kindergarten появились сначала на Slovakia Garant.

At the end of September, a change will take place in Slovakia that may appear purely technical at first glance, but for some foreigners it could unexpectedly create very practical problems. The issue concerns residence cards for temporary and permanent residence, which many people are used to viewing simply as documents confirming their right to stay. In reality, an electronic residence card can perform many more functions: it can be used to access government e-services, use the electronic mailbox on Slovensko.sk and, if the appropriate certificate is installed, sign documents with a qualified electronic signature.

On August 25, 2026, the Slovak Ministry of the Interior officially announced that the chip certification on certain electronic identity cards and foreigners’ residence documents is expiring. This concerns documents with a CardOS v5.4 chip that were issued by the Ministry of the Interior between June 21, 2021 and November 30, 2022. According to the Ministry, approximately 130,000 holders of these documents currently have a qualified electronic signature certificate — KEP — installed on their cards. On September 28, 2026, these certificates will automatically expire for this type of chip.

For foreigners, the most important thing is to immediately distinguish one issue from another. The residence card itself does not become invalid on September 28. If your pobytový preukaz is still within its validity period, the document remains valid and continues to confirm your legal status in Slovakia. Your temporary residence will not be cancelled, your permanent residence will not be terminated, and you do not need to submit a new residence application solely because of this technical issue.

The change specifically concerns the ability to use the card to create a qualified electronic signature.

And that is a significant distinction. A person may live in Slovakia for years with a residence card and never use KEP at all. For them, practically nothing will change after September 28. But if a foreigner runs a business, is a company director, independently communicates with government authorities through Slovensko.sk, submits electronic applications or regularly signs documents electronically, the issue becomes much more important.

KEP, or kvalifikovaný elektronický podpis, is effectively the electronic equivalent of a handwritten signature in the Slovak system. The official Slovensko.sk portal explicitly states that, under the European eIDAS Regulation, a qualified electronic signature has the same legal effect as a handwritten signature. And where required by law, if it is accompanied by a qualified electronic time stamp, such authorization may have the effect of an officially certified signature.

Therefore, the problem is much broader than simply “you will no longer be able to log in to Slovensko.sk.”

A cardholder will still be able to access many government e-services if they have an activated BOK — bezpečnostný osobný kód. BOK is used for identification and logging into the electronic system. However, logging into a system and legally signing a document are two completely different operations.

Here is a very simple example. You may be able to open your electronic mailbox, read a message from a government authority or access a particular electronic service. In some cases, authorization through the card and BOK is sufficient for this. But if you need to submit an application that must be legally signed, the system may require an electronic signature. This is where the absence of a valid KEP can become an obstacle.

This is particularly relevant for foreigners because the Slovak system is gradually moving more and more administrative procedures into electronic form. Moreover, the Ministry of the Interior itself provides foreigners with electronic services that explicitly require an electronic residence card, BOK and KEP. For example, in the official description of the electronic service for issuing a residence document, the Ministry states that the applicant must have an electronic doklad o pobyte, an activated BOK and a qualified electronic signature. The electronic application itself is authenticated using KEP.

In other words, for someone who actually uses government e-services, this is not merely a theoretical problem.

There is another important detail that may currently cause some confusion. Since August 27, 2026, the Ministry of the Interior has allowed another certificate to be installed on affected documents — one for the so-called uznaný spôsob autorizácie, or recognized method of authorization. A new version of the eID Client software has already been released for this purpose. This means that the government has created a temporary way to continue using some electronic services without immediately replacing the card.

However, it would be a mistake to treat this as a complete replacement for KEP.

The uznaný spôsob autorizácie is an advanced electronic signature based on a qualified certificate. According to official information from Slovensko.sk, this method can be used only for certain electronic submissions and only where it is accepted by the relevant government authority. It primarily applies to the electronic application itself, while the requirements for electronic attachments and documents may differ. If a particular procedure specifically requires KEP, the recognized method of authorization may not be sufficient.

This is precisely why foreigners should not conclude: “They will install a new certificate for me, so I don’t need to change anything at all.”

The first step is to understand how you actually use your card.

If you mainly need the card as proof of temporary or permanent residence, for travel together with your passport and for ordinary identification, and you do not use an electronic signature, there is no need to urgently replace the document solely because of September 28. Your residence status will not disappear because of this.

If, however, you use the card for KEP, electronic applications, communication with government authorities, business-related procedures or signing documents, it is better to check the situation in advance rather than wait until September 29, when you may suddenly need to submit an important application.

Foreigners whose residence cards were issued between June 21, 2021 and November 30, 2022 should pay particular attention. This is the period the Ministry of the Interior associates with documents equipped with the CardOS v5.4 chip that is currently affected.

And this is where another common mistake arises. A person looks at the expiry date of their card and thinks: “It is still valid for several more years, so why should I replace it?” From the perspective of immigration status, they are right. From the perspective of the electronic signature, however, they are not. The physical document can remain valid while the certificate inside its electronic chip will no longer allow the creation of a KEP.

For those who specifically need a fully qualified electronic signature, the Ministry of the Interior recommends obtaining a new document. For Slovak citizens, this means contacting a police department that issues identity documents. For foreigners, it means contacting the relevant cudzinecká polícia office to obtain a new doklad o pobyte.

This is where a very practical issue arises for foreigners: do not postpone the decision until the last days of September. If a large number of cardholders decide to replace their documents at the same time, police departments may face additional demand and difficulties with available appointment slots. This may be particularly noticeable in Bratislava and other cities with large foreign populations.

The logic of what to do is therefore quite simple. If your pobytový preukaz was issued between June 2021 and November 2022, first check whether you actually use KEP and whether the relevant qualified certificate is installed on your card. If you do not use it and the card is sufficient for you as a residence document, with BOK providing access to electronic services, the date of September 28 does not mean that you are required to immediately replace the card.

If KEP is part of your work or your interaction with government authorities, you should separately determine whether the new uznaný spôsob autorizácie is sufficient for you or whether your procedures require a full KEP. If you specifically need KEP, it is safer to arrange a new document in advance.

There is one more important point. BOK and KEP should not be confused. BOK is the code that allows you to identify yourself and log into electronic government services. KEP is a legally significant electronic signature. Therefore, the statement “the card will continue to work” can be both correct and misleading at the same time. For logging in, the card may indeed continue to work. For qualified electronic signing after September 28, however, it will not — if we are talking specifically about the affected CardOS v5.4 chip and the old certificate.

Therefore, for most foreigners, this is not a reason to panic, and certainly not a problem with the legality of their residence in Slovakia. But for entrepreneurs, company directors and people who are accustomed to handling matters through electronic government services, this is an administrative risk that is better addressed in advance.

We recommend not simply checking the card’s expiry date, but also checking its date of issue, how you use it electronically and whether KEP is installed. If you are unsure whether the change affects your particular card, whether you need to replace it, or which electronic actions you will be able to perform after September 28, 2026, it is better to clarify the situation before you urgently need to submit or sign a document. Specialists at Slovakia Garant can assess your situation, explain whether you need to replace the card in your particular case, and help you organize the next steps correctly.

There is one important detail that I changed compared with the original publication: I would not simply write that the uznaný spôsob autorizácie “is not a full replacement for KEP” and leave it at that. Formally, it does allow users to sign a number of electronic submissions, but its application depends on the specific service and the requirements of the relevant authority. The official Slovensko.sk website specifically warns that it does not automatically replace KEP in all procedures and does not apply in the same way to attachments submitted with applications.

Сообщение Electronic signature wall stop working on september? появились сначала на Slovakia Garant.

Client’s question

“I am a third-country national and studied in Slovakia on the basis of a temporary residence permit for study purposes. After completing my studies, I received a diploma. I have heard that after completing studies, it is possible to extend the residence permit for another 9 months to look for a job. Does this rule apply only after university, or does it also apply after graduating from a secondary vocational school, such as a stredná odborná škola?”

Explanation

In Slovakia, there is indeed a special possibility to extend a temporary residence permit for another 9 months after completing studies, allowing a graduate to remain in the country, look for employment, or start a business.

However, this possibility does not apply to all graduates of educational institutions.

Pursuant to § 34 of Act No. 404/2011 Coll. on the Residence of Foreigners, a temporary residence permit may be extended for nine months for a third-country national who falls within the category specified in § 24(1)(b) and who, after completing their studies, wishes to remain in Slovakia to look for employment or start a business.

The reference to § 24(1)(b) is therefore crucial.

Who falls under § 24(1)(b)?

§ 24 of Act No. 404/2011 Coll. divides foreign pupils and students into different categories.

In particular:

• a secondary-school pupil, including the relevant forms of education at a stredná škola / stredná odborná škola, belongs to one category;
• a student of a higher education institution — študent vysokej školy — falls under § 24(1)(b).

Therefore, the special provision allowing a 9-month extension of the residence permit is expressly linked to studies at a higher education institution.

What does this mean in practice?

If a third-country national successfully completes in Slovakia:

• a university or another higher education institution,

they may, after completing the relevant education, apply for a 9-month extension of their residence permit in order to look for employment or start a business.

Completion of the first level of higher education is sufficient, i.e. obtaining a Bc. (Bachelor’s) degree.

In its current guidance dated July 31, 2026, IOM Slovakia expressly states that a successful graduate of a Slovak higher education institution also includes a person who has obtained a Bachelor’s degree. For the 9-month extension, the applicant must demonstrate successful completion of vysoká škola (higher education). The IOM Slovakia guidance can be viewed here.

The official website of the Ministry of Foreign and European Affairs of the Slovak Republic also expressly formulates the rule as follows: the temporary residence permit of a student of a higher education institution who, after completing their studies, wishes to remain in Slovakia to look for employment or start a business may be extended for nine months. Official information from the Ministry of Foreign and European Affairs of the Slovak Republic is available here.

What if a person graduates from a secondary vocational school?

The situation is different here.

If a third-country national completes in Slovakia, for example:

• a stredná odborná škola;
• another stredná škola;
• a vocational programme that legally falls within secondary education,

the mere fact of obtaining such a diploma does not give them the right to the special 9-month extension of their residence permit for the purpose of looking for employment.

The reason is straightforward: the legislature has linked these nine months not simply to holding any diploma, but specifically to the status of a student of a higher education institution under § 24(1)(b).

Therefore, for the purposes of this procedure, graduating from a secondary vocational school cannot be equated with graduating from a higher education institution.

However, a graduate of a Slovak secondary school has another important right

This does not mean that a foreign national must necessarily leave Slovakia after graduating from secondary school.

If a person successfully completed secondary school in Slovakia and has found an employer, they may, subject to the statutory requirements, change the purpose of their temporary residence from study to employment.

Act No. 404/2011 Coll. provides exceptions allowing graduates of Slovak secondary schools to change the purpose of their residence directly within Slovakia. The current version of the Act specifically mentions persons who have successfully passed the final or maturita examination or who have duly completed secondary school in the Slovak Republic. The current version of Act No. 404/2011 Coll. can be checked on Slov-Lex.

IOM Slovakia also confirms that if a foreign national has successfully completed their studies at a Slovak secondary school or higher education institution and already has an employer, they may apply for temporary residence for employment purposes. Detailed guidance from IOM is available here.

In other words, it is important to distinguish between two completely different procedures:

After graduating from a higher education institution:

• the person can obtain an additional 9 months to look for employment or start a business, even if they do not yet have a specific employer at the time of application.

After graduating from a secondary or secondary vocational school:

• there is no automatic right to these 9 months. However, if the graduate has already found an employer, they may consider changing the purpose of their residence from study to employment directly in Slovakia.

Example

A third-country national graduates from a stredná odborná škola in Bratislava and receives a diploma.

They go to the Foreigners’ Police and ask:

“I have graduated from school. Please extend my student residence permit for another 9 months so that I can look for a job.”

Based solely on a secondary vocational school diploma, this procedure does not apply.

However, if the same graduate finds a Slovak employer and meets the necessary employment requirements, they may apply for prechodný pobyt na účel zamestnania (temporary residence for employment purposes), i.e. change the purpose of their residence from study to employment and obtain a residence permit for 5 years.

If, on the other hand, the person graduates from a Slovak university and obtains, for example, a Bc., Ing., Mgr., or PhD. degree, they can use the special procedure for a 9-month extension of their residence permit to look for employment or start a business.

Conclusion

A 9-month extension of a residence permit after completing studies is provided for graduates of higher education institutions.

After graduating from a secondary school or secondary vocational school, such a 9-month extension is not granted solely on the basis of having obtained a diploma.

At the same time, a graduate of a Slovak secondary school has an important advantage: if they have found an employer and meet the statutory requirements, they can change the purpose of their residence from study to employment directly in Slovakia, without needing to use a 9-month period to look for a job.

Official sources

• Act No. 404/2011 Coll. on the Residence of Foreigners, current version on Slov-Lex
• IOM Slovakia: information for foreign students completing higher education in Slovakia, updated July 31, 2026
• Ministry of Foreign and European Affairs of the Slovak Republic: Foreign students in Slovakia

Information verified as of August 12, 2026.

Сообщение Чи можна після закінчення середньої професійної школи у Словаччині продовжити студентський ВНЖ ще на 9 місяців? появились сначала на Slovakia Garant.

It’s important to clarify one point right away. The statistics do not indicate the exact number of people physically present in Slovakia on that day, but rather the number of valid permits and official residence statuses. A person may have temporarily left the country, but their temporary residence permit, permanent residence permit, or temporary protection remains valid.

As of June 30, 2026, there were 376,832 valid residence statuses registered in Slovakia for foreigners. Of these, 320,936 belonged to citizens of so-called third countries, i.e., countries outside the European Union. Another 55,896 valid statuses belonged to citizens of EU countries.

At the end of 2025, the total number of such statuses stood at 360,440. Thus, in just the first six months of 2026, their number increased by 16,392, or approximately 4.5 percent.

Compared to the situation a year earlier, the increase is even more significant. As of June 30, 2025, 342,048 valid residence permits for foreigners were registered in Slovakia. This represents an increase of 34,784 in just one year, or more than 10 percent.

This is no longer just a statistical fluctuation. These figures demonstrate that Slovakia is gradually changing its place on the European migration map. While previously, for many foreigners, the country was more of a stopover en route to Germany, Austria, the Czech Republic, or other Western European countries, today more and more people are staying here for the long term, working, starting businesses, studying, bringing their families, and making plans for the future.

Ukrainian citizens remain the clear leaders. As of June 30, 2026, they held 221,920 valid residence permits. This represents almost 59 percent of all foreigners in the country and over 69 percent of third-country nationals.

However, not all Ukrainians are in Slovakia under temporary protection. Of the total, 146,459 had tolerated stay, which in Slovak statistics includes temporary protection status. Another 56,299 Ukrainian citizens held temporary residence permits, and 19,162 have already received permanent residence permits.

Thus, 75,461 Ukrainian citizens resided in Slovakia not under temporary protection, but on standard migration grounds. These include employment, entrepreneurship, education, family reunification, permanent residence, and other legally prescribed grounds.

Compared to the end of 2025, the number of Ukrainian citizens with valid statuses increased by 9,675. Therefore, the claim that the number of Ukrainians increased by approximately 10,000 over the past six months is generally consistent with official data.

Serbian citizens are in second place. There are 14,564 registered Serbian citizens in Slovakia. However, unlike Ukrainians, their number is declining. In the first six months of 2026, it decreased by 918.

Vietnam ranks third. Citizens of this country held 14,236 valid residence statuses. However, Vietnam has seen significant growth. In just six months, the number of Vietnamese citizens increased by 1,700, an increase of almost 14 percent.

Next are Russian citizens. As of June 30, 2026, 9,165 Russian citizens were registered in Slovakia. Over the past six months, their number has increased by only 134.

India is close behind with 8,916 citizens. Over the past six months, the number of Indian citizens has grown by 876, or nearly 11 percent.

The number of citizens from Asian countries has increased particularly rapidly. The number of citizens from the Philippines has increased from 2,573 to 3,607, an increase of approximately 40 percent. The number of citizens from Uzbekistan has increased by 915, bringing the total to 3,316.

Nepal has shown even more significant growth. The number of citizens from this country has increased from 1,409 to 2,259, an increase of more than 60 percent in just six months.

The number of Chinese citizens increased more moderately, from 3,510 to 3,728. At the same time, the number of Georgian citizens continued to decline, falling from 4,108 to 3,599, as did the number of North Macedonian citizens, which fell from 3,066 to 2,954.

Some publications reported that citizens of Nigeria and Pakistan were included in Slovakia’s statistics for the first time. This is not true. At the end of 2025, 327 Nigerian and 189 Pakistani citizens were already registered in the country. By June 30, 2026, their numbers had increased to 341 and 269, respectively.

It’s equally interesting to look at the specific statuses of third-country nationals residing in Slovakia.

Temporary residence permits, known as prechodný pobyt in Slovak, were held by 124,935 people. This category increased by 5,412 people over the first six months.

Permanent residence permits, known as trvalý pobyt, were held by 48,635 people. This number increased by 2,412 over the first six months.

Another 147,366 people had tolerated stays. It’s important not to overly broadly use the term “various humanitarian statuses” here, as almost all of this category consists of people with temporary protection.

Of the 147,366 people, exactly 147,346 had temporary protection status. Another 14 cases involved unaccompanied minors, and six permits were granted due to the need to respect private and family life.

Persons granted asylum or subsidiary protection are reflected in other sections of the statistics. As of June 30, 2026, there were 377 people with refugee status in Slovakia, as well as 120 people with subsidiary protection.

Therefore, automatically lumping temporary protection, asylum, subsidiary protection, and tolerated stay into a single category is legally incorrect. Each of these statuses has its own grounds, rights, validity periods, and renewal rules.

The geography of foreigners’ residence also reveals much about how the country is changing.

The largest number of third-country nationals remains registered in the Bratislava Region. Their total number is 111,103. Of these, 44,630 have temporary residence permits, 19,476 have permanent residence permits, and 46,997 are under tolerated residence, primarily under temporary protection.

Therefore, in the Bratislava Region, more than 64,000 third-country nationals have regular temporary or permanent residence permits, and another 47,000 reside under tolerated residence status.

The Košice Region ranks second, with 49,623 registered third-country nationals. This region also saw the most significant growth. Compared to June 2025, the number of foreigners here has increased by more than 12,000. A significant portion of this increase is due to people with temporary protection.

The Nitra Region has 38,735 registered foreigners, Trnava Region 34,096, Žilina Region 25,208, Prešov Region 24,739, and Trenčín Region 20,944.

The Banská Bystrica Region again has the lowest number of foreigners, with 16,488 registered third-country nationals. Of these, 8,543 have temporary or permanent residence permits, and 7,945 are under a tolerated stay.

The Košice Region ranks second, with 49,623 registered third-country nationals. This region also saw the most significant growth. Compared to June 2025, the number of foreigners here has increased by more than 12,000. A significant portion of this increase is due to people with temporary protection.

The Nitra Region has 38,735 registered foreigners, Trnava Region 34,096, Žilina Region 25,208, Prešov Region 24,739, and Trenčín Region 20,944.

The Banská Bystrica Region again has the lowest number of foreigners, with 16,488 registered third-country nationals. Of these, 8,543 have temporary or permanent residence permits, and 7,945 are under a tolerated stay.

Compared to June 2025, the increase is almost 17,000 people. This is clearly not a random fluctuation, but a stable trend.

Slovakia is increasingly attracting workers from third countries. The reason is quite clear. Many industries are experiencing a shortage of local labor, so employers are increasingly looking to Vietnam, India, Uzbekistan, Nepal, the Philippines, and other countries.

The situation with entrepreneurial residence permits is developing in the opposite direction. At the end of 2025, 38,482 people held residence permits for the purpose of entrepreneurship. By June 30, 2026, this number had dropped to 31,311.

The decline in just six months was 7,171 people, or almost 19 percent. Compared to June 2025, this category has decreased by more than 9,000 people.

This decline coincided with the introduction of new rules for obtaining entrepreneurial residence permits. Effective July 1, 2025, Slovakia began regulating the number of new applications accepted by consulates. The overall annual quota was set at 700 applications.

Furthermore, new applicants are required to submit a business plan and an assessment of the feasibility and economic viability of their planned activities. The state wants to see not just a registered company or a business license, but a clear business model, real intentions, and the economic benefits of future activities.

However, it would be wrong to attribute the entire reduction solely to the introduced quotas. The quota limits the number of new applications, but the total number of valid entrepreneurial residence permits also depends on other factors.

It matters whether people renew their previously obtained permits, whether they conduct actual business, whether they fulfill their tax obligations, whether the stated purpose of their stay is maintained, whether they switch to employment or other grounds, and even whether they continue to live in Slovakia at all.

In other words, the migration system is increasingly separating real businesses from formal enterprises created primarily for the purpose of obtaining documents.

The number of residence permits for the purpose of study reached 19,308. In the first six months of 2026, this number increased by 1,975.

A total of 18,694 people held temporary residence permits based on family reunification, an increase of 355 compared to the end of 2025.

Long-term residence permits (dlhodobý pobyt) were held by 33,574 people. This number increased by 2,076 people over the past six months.

Permanent residence permits (trvalý pobyt na päť rokov) for five years were held by 4,911 people. This number increased by 102 compared to the end of 2025.

The EU Blue Card deserves special attention. It is often talked about as one of the main tools for attracting highly qualified specialists. However, as of June 30, 2026, only 168 such statuses were valid in Slovakia.

This is almost double the number at the end of 2025, when 87 Blue Cards were valid. Therefore, it would be wrong to claim that this mechanism is completely ineffective. There is growth, but in absolute terms, its role remains minimal.

Compared to nearly 47,000 work-related residence permits, only 168 active Blue Cards truly seems very modest. It’s important to understand that this refers to the number of valid statuses as of a specific date, not the total number of Blue Cards ever issued by Slovakia.

There’s another important detail. The statistics are based on June 30, 2026. Therefore, changes to immigration legislation that came into effect on July 15, 2026, could not yet have affected these figures.

The real impact of the new rules will only be assessed after the publication of the next reports from the Slovak Ministry of the Interior.

The main conclusion is that Slovakia is not closing itself off to foreigners. Their overall number continues to grow quite rapidly. However, at the same time, the state is changing its priorities and becoming more demanding regarding the right of residence.

The country needs workers, students, qualified specialists, genuine entrepreneurs, and families who plan to live here long-term. At the same time, formal schemes, companies without real activity, and attempts to obtain a residence permit without a clear economic or personal purpose are being increasingly scrutinized.

Today, simply choosing a popular basis for residence is no longer enough. You need to assess in advance whether it suits your actual situation, whether you can support it with documents, whether your status can be extended in a year or two, and whether the chosen path will lead to the desired outcome.

If you’re planning to obtain or renew a temporary residence permit, change your residence permit, find employment, start a business, study, reunite with family, or transition from temporary protection to another status, contact Slovakia Garant for professional advice. We’ll analyze your situation, explain your realistic options, and help you build a legal and secure path to residency in Slovakia.

Slovakia Garant
Gorkeho 3, Bratislava
+421 919 327 860

Сообщение There are already almost 377,000 foreigners in Slovakia. появились сначала на Slovakia Garant.

Some say, “Closing your živnosť card automatically means you’ve lost your residence permit.” Others insist that after receiving the card, you don’t have to do anything at all until the next renewal.

Both answers oversimplify the situation.

Let’s imagine an ordinary case. A foreigner received a temporary residence permit in Slovakia for entrepreneurial activity as živnostník. After some time, the business grew, and the man decided to open his own s.r.o. He registered the company, became its director, began operating through a legal entity, and suspended or completely closed živnosť.

A logical question arises: does his residence permit remain valid, or might foreign police consider the basis for his residence to have disappeared?

Generally, a person should not automatically lose their residence permit simply because they ceased operating through a živnosť. However, this is only possible if the business activity actually continues through the s.r.o., and the foreigner maintains the correct legal status within the company.

The fact is that Slovakia’s Act No. 404/2011 on the Residence of Foreigners does not grant a residence permit for a specific živnosť number or a specific IČO. A residence permit is granted for a specific purpose of stay.

In the case under consideration, this goal is called podnikanie, that is, entrepreneurial activity.

The full, current text of Law No. 404/2011 can be found in the official collection of laws Slov-Lex.

Section 22 of the Act provides for two main forms in which a third-country national can fulfil the purpose of an entrepreneurial residence permit.

The first form is when a person conducts business in Slovakia as a natural person. This is where the živnosť (personal legal entity) falls.

The second form is when a person acts on behalf of a trading company or cooperative without being in an employment relationship with that company. This is where operating as a private limited company (s.r.o.) falls.

Thus, živnostník and konateľ s.r.o. are within the same general purpose of residence—podnikanie. It’s not the purpose of the residence permit itself that changes, but the legal form in which the person conducts business. This follows directly from the structure of § 22 of Act No. 404/2011.

Therefore, the transition from živnosť to operating as a konateľ own s.r.o. cannot be automatically equated to a change in the purpose of stay.

A completely different situation would arise if a person closed their residence permit and took up employment under an employment contract. In this case, entrepreneurship would be replaced by employment, which is a different purpose of residence. To do this, the issue of changing the purpose of the residence permit must be addressed separately.

However, if business activity continues through an s.r.o., the purpose of podnikanie is generally retained.

There’s a crucial condition here, however. Simply opening a company or owning a stake in it isn’t enough.

A person must be registered as a konateľ, meaning a person authorized to act on behalf of the company. In certain legal forms, this may be another member of the statutory body, but in a typical s.r.o., it is the konateľ.

If a person is only a spoločník, i.e. a shareholder or founder of a company, this is not sufficient to fulfil the purpose of an entrepreneurial residence permit under § 22 part 1 point b).

It’s possible to own even 100% of a company, but if another person is the company’s director, the owner themselves are not formally acting on behalf of the s.r.o. Therefore, company ownership alone does not replace živnosť as the basis for an entrepreneurial residence permit.

The Migration Information Centre of the International Organization for Migration explicitly points this out. The clarification states that a foreigner who is or will become a shareholder of an s.r.o. company can obtain an entrepreneurial residence permit through an s.r.o. Simply being a member or co-owner of the company is not sufficient.

Current IOM clarification on residence permits for konateľ s.r.o.

The page was updated on July 30, 2026 and explicitly distinguishes between the status of a company owner and the status of a person acting on behalf of the company.

Therefore, the sequence of actions is of great importance.

First, an s.r.o. must be established and registered. Then, the individual must be entered into the Obchodný Register specifically as a konateľ. The company must have the necessary activities registered and the relevant business permits obtained. Only after the company is legally established and the individual is officially authorized to act on its behalf is it safe to suspend or close a personal živnosť.

The problem arises when a person first closes živnosť and registers a company later.

Let’s assume živnosť was terminated on September 1, and the individual’s registration as a konateľ s.r.o. only appeared in the trade register on September 20. During this period, they may not have a documented means of fulfilling the purpose of their entrepreneurial residence permit.

It is precisely this kind of gap that can raise questions from foreign police.

The law obliges a third-country national to notify the foreign police within three working days if the purpose for which he was granted a residence permit has ceased.

An explanation of the responsibilities of foreigners is published here.

At the same time, the law provides that the police will revoke a temporary residence permit if the purpose for which it was granted has ceased to exist.

But the key question is precisely whether the goal has disappeared.

If a person has ceased to be a živnostník, but is already a konateľ of an operating s.r.o. and continues to conduct business through it, then it can be reasonably argued that the purpose of podnikanie has not disappeared.

If the živnosť is closed, and the person is only the owner of the company, but not its konateľ, the situation is entirely different. In such a case, the police may conclude that the documented basis for pursuing the business purpose no longer exists.

It’s important to understand another nuance. Closing the živnosť card does not mean that the residence permit card physically ceases to be valid immediately.

The police must assess the circumstances and, if grounds exist, initiate the revocation of the residence permit. However, relying solely on the card continuing to display the valid expiration date is dangerous.

The period printed on the plastic card and the actual fulfillment of the purpose of stay are not the same thing.

For example, the card may be valid for another two years, but if the person has completely ceased business activity and no longer fulfills the purpose of the residence permit, the foreign police have the right to consider its cancellation.

Conversely, if a person has closed one form of business but continues the same business purpose without interruption through another form provided by law, the closure of the živnosť itself does not yet mean the disappearance of the basis for residence.

In this case, is it necessary to obtain a new residence permit?

Published official materials do not contain a separate procedure called “transfer of residence permit from živnosť to s.r.o.” The law also does not distinguish such a transfer as an independent change in the purpose of stay.

The goal remains the same – to sneak in.

Therefore, according to a systematic reading of § 22, it should not be a question of obtaining a completely new residence permit just because a person has switched from entrepreneurship as an individual to activity as a company konateľ.

But here it must be said honestly: to date, I have not found a separate official explanation from the Ministry of Internal Affairs or the Border and Foreign Police Department that would literally state that the transition from § 22 part 1 point a) to § 22 part 1 point b) always occurs automatically and does not require any notification.

That is, the conclusion is based on the current law’s structure: both forms relate to the same purpose—entrepreneurship. However, the police may evaluate specific circumstances on a case-by-case basis.

Therefore, safe practice is as follows.

You must first ensure that the foreigner’s entry as a “konateľ” has already appeared in the Obchodný register. After that, you can suspend or close the “živnosť” entry.

It is also advisable to notify the relevant foreign police department in writing that the business purpose of the stay has not ceased, but is now being fulfilled through activities as a konateľ of a specific s.r.o.

The notification may be accompanied by a current výpis z obchodného registra, confirming the status of the konateľ, the company’s data and, if necessary, a document on the suspension or termination of živnosť.

It’s important to emphasize: I don’t see a direct legal requirement to notify the police about switching between two forms of business within the same residence permit purpose. This is a practical recommendation that helps to establish in advance that the purpose of stay has not disappeared.

Such notification can be particularly useful because government agencies share data. Information about the termination or suspension of a živnosť can reach government systems faster than a person can explain that they are now working through an s.r.o.

If the police only see the termination of the živnosť, but don’t see or compare the new konateľ status, unnecessary questions may arise. It’s much better to provide the full picture upfront.

The next important point is the labor relationship with your own company.

Section 22 of Act No. 404/2011 provides for an entrepreneurial residence permit for a person who acts on behalf of a commercial company and is not in an employment relationship with it.

In addition, the current version of the law provides for the possibility of canceling an entrepreneurial residence permit if its holder has entered into an employment relationship.

Therefore, without additional verification, you cannot simply register yourself in your own s.r.o. under a regular employment contract and assume that this does not affect your residence permit in any way.

The function of a konateľ and the work of a regular employee are legally different things.

A konateľ acts on behalf of the company as its statutory body. The terms of this function, responsibilities, and remuneration can be formalized, for example, through a corresponding corporate agreement. However, a simple pracovná zmluva (working relationship) refers to an employment relationship and can create problems for someone who has a residence permit specifically for entrepreneurship.

Therefore, the way in which the relationship between a foreigner and his own company is formalised must be verified before the documents are signed, and not after the information has already been entered into the Sociálna poisťovňa and other state registers.

Another serious question arises when renewing a residence permit.

Even if the current card has not been cancelled and the business purpose continues, the police will assess the current form of business conduct upon the next renewal.

If a person applies for renewal as a konateľ s.r.o., they will need to prove that they are indeed authorized to act on behalf of the company. Typically, the current registration document is used for this purpose.

The law explicitly states that when extending an entrepreneurial residence permit, the purpose of stay must be confirmed by a document certifying the right to engage in entrepreneurial activity.

Special tax conditions also apply to konateľ. According to the current IOM clarification, when renewing, the company must prove that it paid business tax for the previous tax reporting period at least the amount established by special legislation.

Explanations on extension through s.r.o. are on the same page.

For živnostník, a different logic for confirming the results of entrepreneurship applies

It is at the extension stage that the transition from živnosť to s.r.o. becomes particularly important.

You can’t simply open a company a few weeks before your residence permit expires and assume that the mere fact of its registration will resolve all issues.

The police can assess when a person became a konateľ, whether actual activity was conducted through the company, whether tax returns were filed, whether taxes were paid, whether the company has debts, and whether the purpose of stay continues to exist.

If the previous tax period was partly related to activities under the živnosť system and partly to activities through an s.r.o., the extension documents must be prepared taking into account both forms. In this case, a formal registration form alone is not sufficient.

You will need to check your personal tax return for živnosť, your company’s tax documents, the date of termination or suspension of the individual’s activities, the date of the person’s registration as a konateľ, and the absence of a time gap.

Changes effective from July 15, 2026 must be taken into account separately.

A holder of an entrepreneurial residence permit who is a taxpayer or obligated to pay social security contributions must have no registered debts to the tax office, customs, the Social Insurance Fund, or the health insurance company. Moreover, the debts are checked not only for their own activities but also for all trading companies and cooperatives on whose behalf they act.

IOM’s detailed explanation of changes effective July 15, 2026

This means that after the transition to s.r.o., not only the personal obligations of the former živnostník, but also the state of the company itself, become important for the residence permit.

If an s.r.o. has tax debts, debts to the Sociálna poisťovňa, or overdue claims from a health insurance company, this may have consequences not only for the company, but also for the entrepreneurial residence permit of its foreign konateľ.

Therefore, the answer to the question “is it possible to close živnosť after opening a company?” cannot be reduced to a simple “yes” or “no”.

The correct answer is: yes, a person who has received a residence permit for entrepreneurship as a živnostník can, in general, continue to fulfill the same purpose of residence through their own s.r.o. and does not have to lose the residence permit simply due to the closure or suspension of the živnosť.

However, to do so, they must not simply be the owner of a company, but a registered konateľ or other authorized statutory body. The company must actually exist and have the necessary permits for operation. There must be no period between the termination of the živnosť and the registration of konateľ status during which the entrepreneurial purpose is not actually fulfilled. A person must not enter into a regular employment contract with their own company without due diligence. It is necessary to monitor taxes and debts for both the previous živnosť and the s.r.o. And for the next residence permit extension, documents confirming the activity through the company must be prepared in advance.

If a person has closed their živnosť, but only remains a spoločník, has not been registered as a konateľ, and has no other legal way to fulfill their entrepreneurial purpose, then the risk of a temporary residence permit does exist.

The main idea here is very simple.

Foreign police must look beyond whether a particular business has been closed. They must also assess whether the purpose of the stay—business activity—continues to exist.

But relying on the police to find all the records, compare them correctly, and reach the desired conclusion is unrealistic. In immigration matters, it’s best to document every change in advance, especially when it concerns the basis for which a residence permit was granted.

If you have received a residence permit under the živnosť system, opened an s.r.o., and are planning to suspend or close your business as an individual, it is best to first check the entire legal chain: company registration, konateľ status, business permits, absence of debts, the manner of formalizing your relationship with the company, and future conditions for extending your residence permit.

If you have any questions about transitioning from a živnosť to an s.r.o., maintaining or extending your entrepreneurial residence permit, company registration, or further business support, we invite you to a consultation with Slovakia Garant.

Our office is located in the center of Bratislava, in the Staré Mesto district, at Gorkého 3, third floor. We are open from 9:00 AM to 5:00 PM every day, except weekends.

Since 2017, Slovakia Garant has been assisting with obtaining and renewing residence permits for foreigners in Slovakia, registering entrepreneurs and companies, and providing comprehensive business support.

Сообщение Closed ŽIVNOSŤ – will I lose my residence permit? появились сначала на Slovakia Garant.

An entrepreneur may temporarily not operate, but save živnosť in order to start working again in a few months.

Previously, after the suspension of živnosť, the entrepreneur had to report it to Sociálna poisťovňa themselves.

From August 1, 2026, the procedure should become simpler.

If a self-employed entrepreneur officially suspends živnosť, the Social Insurance Institution must independently obtain the necessary information and formalise the interruption of compulsory social insurance.

After processing the data, Sociálna Poisťovňa must inform the entrepreneur of the results. This must occur no later than twenty days later.

But there’s a crucial condition here. The automatic procedure only applies when the entrepreneur truly has no other ongoing business activity or other permit under which they continue to be considered a SZČO.

For example, a person may suspend one živnosť but continue working under a different permit, license, or professional status. In this case, the obligation to pay social security contributions may remain.

The new rule applies to suspensions issued from August 1, 2026.

If the activity was suspended earlier, the entrepreneur must independently fulfill the obligation to notify Sociálna poisťovňa in accordance with the old rules.

Also, the automatic procedure may not apply to certain types of independent activities that are not directly based on živnostenské oprávnenie.

For foreigners, there is another, much more important question.

If a person has received a residence permit in Slovakia on the basis of entrepreneurial activity, the suspension of živnosť may affect not only social contributions, but also the fulfillment of the purpose of residence.

The fact that Sociálna poisťovňa automatically stops insurance or accrual of contributions does not mean that the foreign police will not automatically see problems with the basis for the residence permit.

Social security and foreign police evaluate different things.

The Social Police Department checks whether a person is liable to pay social security contributions. The Foreign Police Department checks whether a foreigner continues to effectively fulfill the purpose for which they were granted a residence permit.

Therefore, the suspension of živnosť cannot be considered only as an accounting operation.

Before suspending business activity, a foreigner should check the potential consequences for their residence permit, taxes, social security, and future document renewals.

If you have questions about the suspension or closure of a živnosť, social security contributions, temporary residence permit for entrepreneurship, or running a business, we invite you to a consultation with Slovakia Garant.

Our office is located in Bratislava’s Old Town district, at 3 Gorky Street, third floor. We are open from 9:00 AM to 5:00 PM every day, except weekends.

Since 2017, Slovakia Garant has been supporting the process of obtaining residence permits for foreigners in Slovakia, as well as registering and supporting businesses.

Сообщение ŽIVNOSŤ suspended: from August 1, some of the duties will be performed by SOCIÁLNA POISŤOVŇA появились сначала на Slovakia Garant.

It is necessary to confirm in which country social security contributions are payable for this employee. For this, document PD A1 is used.

Initially, Sociálna poisťovňa planned to completely transfer employers’ applications for the A1 document to a special electronic system as early as 1 August 2026.

However, the mandatory transition deadline was postponed to September 1, 2026.

Until this date, employers can still use the existing filing method. However, starting September 1, applications on behalf of employers must be submitted exclusively through the dedicated online service, Sociálna poisťovňa.

If, after this date, the employer sends an application on paper, via regular email, or uses an incorrect electronic form, such an application may not be considered at all.

In standard cases, the new system will process a confirmation or A1 document fairly quickly, sometimes within twenty-four hours. However, this is only provided that the application is completed correctly and all required attachments are signed and submitted.

There’s a significant technical issue here. While Mobile eID can be used to fill out the form, it doesn’t always fully sign and submit all attachments.

Therefore, the employer may need an electronic ID card, a reader, a valid electronic signature, and properly configured access to electronic services.

The new mandatory rule primarily affects employers. Self-employed entrepreneurs, or SZČOs, as well as certain employees who apply independently, will be able to use the paper form for now.

Why is this especially important for foreigners? Because the A1 document is often required for international transport, construction and installation work, business trips, providing services in another EU country, or when working in multiple countries simultaneously.

The absence of an A1 may lead to questions during verification. A dispute may arise over which country social security contributions should be paid and the basis on which the employee is working abroad.

The postponement of the deadline to September 1 does not cancel the new rules. Employers have simply been given additional time to prepare electronic access and verify who will be submitting and signing the documents.

If your company sends employees outside Slovakia, it’s best not to wait until September and instead check the readiness of the electronic system in advance.

If you have questions about employing foreigners, sending employees to other countries, obtaining an A1 document, obtaining residence documents, or running a business, we invite you to a consultation with Slovakia Garant.

Our office is located in Bratislava’s Old Town district, at 3 Gorky Street, third floor. We are open from 9:00 AM to 5:00 PM every day, except weekends.

Since 2017, Slovakia Garant has been supporting the process of obtaining residence permits for foreigners in Slovakia, as well as registering and supporting businesses.

Сообщение The online submission of applications for the A1 document has been postponed until September 1. появились сначала на Slovakia Garant.

By July 31, 2026, employers must submit to the Social Insurance Fund information on the method by which salaries are paid to employees registered in the system before August 1, 2026.

If wages are transferred to a bank account, the IBAN must be provided. If a foreign bank account is used, the account name and bank SWIFT or BIC number may also be required. If wages are paid in cash, the employer must specify this payment method.

Information is transmitted to Sociálna poisťovňa through the electronic form Registračný list fyzickej osoby.

Starting August 1, this information will become part of the standard registration process for every new employee. This means that when hiring a new employee, employers will be required to immediately disclose where their salary is being transferred and whether it is paid in cash.

If an employee’s bank account or salary payment method changes, the new information must be submitted within ten calendar days.

Companies that employ foreigners need to check this especially carefully. Foreign employees may use accounts opened outside of Slovakia. Sometimes a person changes banks, gets a new IBAN, or receives a salary in cash for the first time.

An employer may think all the information is already in the employment contract or accounting software. However, the accounting software and the Social Insurance Fund’s registry are different systems.

It’s also important to understand that it’s the employer, not the employee, who must provide this information. The employee’s job is to provide accurate banking information. The company’s job is to enter it into the system in a timely manner.

Therefore, entrepreneurs and employers should contact their accountant immediately and check whether the necessary data has been transferred to Sociálna poisťovňa.

If you have questions about hiring foreign employees, registering your employer, social security contributions, obtaining residence documents, or running a business, we invite you to a consultation with Slovakia Garant.

Our office is located in Bratislava’s Old Town district, at 3 Gorky Street, third floor. We are open from 9:00 AM to 5:00 PM every day, except weekends.

Since 2017, Slovakia Garant has been supporting the process of obtaining residence permits for foreigners in Slovakia, as well as registering and supporting businesses.

Сообщение Attention, employers! Important deadline until July 31, 2026. появились сначала на Slovakia Garant.