2% of Income Tax and the Notarial Central Register of Designated Legal Entities

Every applicant applying for 2 per cent of income tax must register with the Notarial Central Register of Designated Legal Entities at a notarial office. Such applicant must meet the requirements prescribed by law and submit the necessary documents to the notary. Without these documents registration is not possible.

Detailed answers to questions relating registration can be found at the homepage of the Slovak Chamber of Notaries (Notárska komora SR) – questions and answers.

Necessary documents:

  1. Decision on Registration, i.e. on establishment of an organisation with legal subjectivity (Articles of Association registered by the Slovak Ministry of Interior serve as document on registration), including Confirmation of Allotment of Company Number (IČO), while the applicant must be incorporated not later than by the end of 2015.
  2. Confirmation of the Slovak Social Insurance Company (Sociálna poisťovňa SR) not older than 30 days, regarding the fact that the applicant has no arrears in respect of payments for sickness insurance, pension/old-age welfare. If the applicant has no employees, a confirmation of the Social Insurance Company is needed regarding the fact that the applicant is not listed in the registry, and thus the applicant is not subject to the duty for making payments/contributions in respect of sickness and pension insurance.
  3. Confirmation from the relevant health insurance company not older than 30 days, regarding the fact that the applicant has no arrears in respect of payments for sickness insurance, from those particular insurance companies where the applicant’s employees are insured. In case of several health insurance companies (where the employees are insured), confirmations from all of them are required. In case the applicant has no employees, this confirmation is not needed to be submitted.
  4. Confirmation of a bank on maintaining account and the applicant’s bank account number, to which 2 per cent of the tax is to be remitted, not older than 30 days. Submitting bank account statement is not sufficient.
  5. Articles of Association of a legal entity applying for registration.
  6. Valid identification card/document of the legal entity’s representative (statutory person) – e.g. ID card, passport, permit for long-term stay of foreign nationals (driver’s license , police confirmation on ID card hand-over and application for the issuance of a new ID card, health insurance card do not serve as identity cards)