1. September 2018 entered into force on the amendment of the Commercial Code, on the basis of which a limited liability company will not be able to establish persons in the list of borrowers in the social insurance undertaking. However, the name of the debtor may still appear on the list for some time after payment of the amount due. In such a case, the social insurance company may issue written consent to confirm that the person does not record an outstanding balance and agrees to the establishment of the company.
In connection with the establishment of S.R.O. It was necessary to apply for the approval of the tax administrator who issued the consent within 5 working days. From now on, tax debts and social insurance debts will be verified by the Registry Court itself.
If you are planning a business, be aware that public authorities are obliged to communicate electronically with legal persons, so it is necessary to have an electronic chip ID card.
Legal persons registered in the commercial Register of the Slovak Republic and also entrepreneurs-natural persons registered for income tax must submit a tax return to the income tax electronically.