Tax declaration of individual entrepreneurs
Doing business in Slovakia requires timely fulfillment of tax obligations. Every individual entrepreneur (živnostník) is required to submit an annual tax return and correctly calculate income tax.
Emigrant.help provides professional services for the preparation and submission of individual entrepreneur tax returns in Slovakia — quickly, legally, and without the risk of penalties.
Who Is Required to File a Tax Return
An individual entrepreneur in Slovakia must file a tax return if they:
- received income from business activities;
- are registered as a živnostník;
- conducted business activities during the reporting year;
- exceeded the legally established income threshold.
Even with minimal or zero income, in some cases a zero tax return must still be submitted.
Tax Return Submission Deadlines
The standard deadline is March 31 of the year following the reporting year. An extension is possible by submitting the appropriate notification to the tax authorities.
Missing the deadline may result in:
- fines,
- accrued penalties,
- tax authority inspections.
We monitor deadlines and submit documents on time to help you avoid sanctions.
What Is Included in an Individual Entrepreneur Tax Return
The tax return includes:
- income from business activities;
- documented expenses;
- lump-sum (flat-rate) expenses — if this regime is chosen;
- tax deductions;
- calculation of the tax payable;
- calculation of mandatory contributions.
Incorrect calculations may lead to tax overpayment or additional assessments.
Our Individual Entrepreneur Tax Return Services in Slovakia
We offer a full range of services:
- Analysis of your business activity. We review your taxation system and income and expense accounting format.
- Tax base calculation. We determine whether actual or lump-sum expenses are more beneficial for you.
- Preparation and completion of the tax return. We prepare documents in accordance with Slovak tax legislation requirements.
- Online submission of the tax return. We file through the electronic system of the Slovak Financial Administration.
- Tax optimization consultation. We help minimize your tax burden using legal methods.
Why Entrepreneurs Choose Emigrant.help:
- working with residents and foreigners;
- remote tax return submission;
- minimization of tax risks;
- data confidentiality.
We support both newly established entrepreneurs and experienced živnostníks.
Required Documents
To prepare your tax return, the following are usually required:
- business registration details;
- income statements or bank extracts;
- information on expenses (if actual expenses are applied);
- data on insurance contributions;
- family information (for tax bonuses if you have children).
If you do not have a complete set of documents, we will advise you on how to restore the necessary information.
Want to be confident in accurate calculations, optimized tax burden, and full compliance with Slovak legislation? Entrust this task to Emigrant.help specialists. We handle the entire process — from analyzing your situation to submitting the tax return — so you can focus on growing your business.