1. Collection of Documents
2. Registry of Financial Statements

Collection of Documents

The most important legal documents relating to the establishment and functioning of companies, cooperatives or entrepreneurs registered in the Business Register are deposited in the Collection of Documents. The Collection of Documents is part of the Business Register. Social contracts, statutes, certificate of trade license or other authorization for business of the entity, financial statements, audit reports and others are publicly available.

The Collection of Documents is accessible to everyone, and everyone has the right to inspect it and makes copies of it (court fee). You can use the electronic service to file a copy of the document stored in the Collection of Documents in electronic form. The application is filed at the registry court (Slovakia has eight register courts), which maintains the Collection of Documents for the relevant entity having its registered office place of residence in the given region.

Registry of Financial Statements

The Registry of Financial Statements is a public administration information system created to improve and simplify the business environment and reduce administrative burdens on business. The register was established by Act No. 431/2002 Coll. about Accounting (only in Slovak).

The register is divided into public and non-public parts.

• In public part are available financial statements of companies, cooperatives, state-owned enterprises, public entities, accounting units that account according international accounting standards, and others.
• In the non-public part of the register are the financial statements of accounting units that are not in the public part. This includes in particular the financial statements of entrepreneurs - natural persons and non-profit organizations, which are not obliged to publish.

The registry obligatorily publishes the documents pursuant to Act No. 431/2002 Coll. about Accounting (only in Slovak) and users can through www.registeruz.sk:

• search in the list of accounting units;
• view available financial statements and other documents published in the registry;
• view and print accounting statements and other documents published in the registry.

You can use the electronic service to request data from the Registry of Financial Statements.

In the registry are compulsorily published financial statements and annual reports that are saved in the Collection of Documents since 2013. There are also incomplete and informative financial statements in the period from 2009 to 2012.