Setting Up a Non-Profit Organisation

To set up a non-profit organisation, it must be registered with the district office in the regional capital in the Slovak Republic (the registration office) that has jurisdiction over the organisation’s registered office.

The following documents are required to register a non-profit organisation:

1. An application for entry of the non-profit organisation in the register of non-profit organisations (submitted by the founder or an authorised representative), with an officially certified signature,

2. The deed of foundation

3. The statutes (2 copies)

4. A solemn declaration by the founders stating in which non-profit organisations they have acted or are acting as founders or members of governing bodies (the signature must be officially certified)

5. An extract from the criminal record of the director, no older than 3 months

6. An extract from the Commercial Register no older than 30 days, if the founder is a company (the fee for the extract is 6,50 euros)

7. A power of attorney, if the deed of foundation is executed by an authorised representative

8. An up-to-date expert valuation in the case of a non-cash contribution

9. A revenue stamp

The profits of a non-profit organisation are not subject to tax, provided it meets the requirements laid down in the Accounting Act and the Income Tax Act. For a list of these conditions and how they can be met, please contact our specialists via the contact form.

Running a Non-Profit Organisation in Slovakia

A non-profit organisation providing services of general benefit is a well-established legal form in Slovakia. It is often chosen by founders who want to provide services in areas such as healthcare, social care, education, culture or environmental protection, under conditions that are the same for all users. Before founding one, it is worth understanding how it differs from other non-profit forms and what will be required once it is registered.

How It Differs From a Civic Association

A civic association is a membership organisation that pursues the shared interests of its members. A non-profit organisation, by contrast, is founded to provide services of general benefit to the public, and it does not have members in the same way. Its structure is defined by the founding document and statute rather than by a membership base. The right choice depends on what you want to achieve and how you plan to operate.

Governance

A non-profit organisation typically has a board of directors, a director who acts as its statutory body and a supervisory body or auditor. The roles, powers and terms of office of each should be clearly set out in the statute. Good governance helps build trust with donors, partners and public authorities.

Ongoing Obligations

• Keeping accounting records in line with the applicable rules
• Preparing and publishing an annual report, where required
• Filing tax returns and meeting other tax obligations
• Notifying the registry office of changes, such as a new director
• Using any profit for the purposes set out in the founding documents

Funding

Non-profit organisations can be financed from a range of sources, including donations, grants, income from their services and, where they meet the conditions, a share of income tax assigned by taxpayers. Each source may have its own reporting requirements, so careful record-keeping is essential.

Tax Treatment

Certain income of non-profit organisations may be exempt from tax if specific conditions are met, but this is not automatic. Understanding these conditions from the outset helps you structure activities appropriately.

If you are planning to found a non-profit organisation in Slovakia, contact eTuls. We will prepare the founding documents and statute, handle registration and support you with accounting and compliance afterwards.