The Commercial Register after 17 August 2026
The repeal of Act No. 530/2003 Coll. and implementing Decree No. 25/2004 Coll. brought to a close a period in which the Commercial Register was maintained primarily by courts and notaries participated in registrations only exceptionally, a possibility introduced only in recent years. The new legislation reverses this approach: a notary becomes a fully authorised registering authority, and in the vast majority of cases an entrepreneur may choose whom to approach. At the same time, however, the legislature has tightened the formal requirements for documents supporting registration, so greater freedom in one respect is balanced by stricter rules in another.
The notary as registrar
The new law introduces a statutory shorthand that is key to understanding the legislation as a whole: under § 2(n) of Act No. 29/2026 Coll., “registrar” means a notary. Section 42(1) then provides that registration is carried out by the registration court and, within the scope specified in subsection 2, also by the registrar.
A notary’s remit is defined by exceptions, a significant change from the previous position. Under § 42(2), the registrar carries out registration whenever it concerns the initial registration of a person or a change to registered particulars, except in three situations: (i) registration resulting from a transformation, cross-border transformation or change of legal form; (ii) where the applicant is exempt from court fees; and (iii) where the application is submitted through a single point of contact. A notary’s competence therefore depends not on the legal form of the person being registered, but on the type of registration. Until 16 August 2026, a notary could only carry out the initial registration of a limited liability company and, from 2025, certain changes to its particulars. Today, notaries register entities across legal forms — including joint-stock companies, cooperatives, partnerships and enterprises of foreign persons.
Other Commercial Register proceedings listed in § 41 alongside registration — general and special reconciliation, correction of registered particulars, proceedings to cancel a registration, proceedings for amendment or deletion on special grounds, and entry of a note — are conducted by the registration court under § 42(3). For special reconciliation and correction of registered particulars, the registrar also has competence to the extent provided by law.
The difference is more than just the address
At first glance, the choice between a registration court and a notary might seem merely a matter of convenience. The law, however, governs the two procedures differently, and the difference becomes apparent precisely when an application is deficient.
For an application submitted to the registration court, § 44(5) prohibits the withdrawal or supplementation of an application for registration. If the application is defective, the court rejects it, and objections under § 60 are the only means of redress. By contrast, § 45(6) requires the registrar, if an application does not meet the statutory requirements, to invite the applicant to supplement it or remedy its deficiencies within 15 days of receiving the request. The defect can thus be remedied in the same proceedings, without the applicant having to resubmit the entire application and pay the costs of registration again.
The deadlines for registration itself are the same under both options. Under § 58(1), registration is completed within two working days of receipt of the application; for a transformation, subsection 2 extends this period to five working days.
Prescribed form of incorporation documents
The change that has raised the most questions in practice is the new requirement concerning the form of documents. Under § 57(1) of the Commercial Code, as effective from 17 August 2026, a company is formed by a company agreement drawn up as a notarial deed recording a legal act or as a document authorised by an attorney, and the agreement must be signed by all founders. Where the law permits a company to be formed by a sole founder, a deed of incorporation replaces the company agreement and is subject to the same requirement under § 57(3).
An officially certified signature, previously sufficient, is therefore no longer sufficient on its own. The difference between the two procedures is significant, not merely a formality: when certifying the authenticity of a signature, the notary certifies that the document was signed by the person named in the certification clause but does not examine its content. For a notarial deed recording a legal act, the notary is also responsible for ensuring that the act complies with the law and is valid and enforceable; moreover, the document is a public instrument with enhanced evidential weight. The law confers similar status on a document authorised by an attorney.
The prescribed form is not limited to forming a company. It is also required for amendments to incorporation documents, agreements transferring a business interest under § 115(4) of the Commercial Code, certain decisions of a sole shareholder under § 132(1), and specified resolutions of a limited liability company’s general meeting under § 127a(4). In practical terms, a company can no longer be formed entirely online without the involvement of a notary or attorney, even through the simplified electronic incorporation procedure.
Other changes with practical implications
A new feature previously absent from Slovak law is the reservation of a business name, governed by §§ 109 to 111 of the Act. The District Court in Žilina maintains the register of reserved business names, and a reservation allows a business name to be secured for a limited time while incorporation documents are being prepared.
The prohibition on so-called chains of single-member limited liability companies has also been abolished, as has the limit on the number of companies in which the same natural person may be the sole shareholder. The provisions imposing these restrictions, §§ 96, 105a and 112 of the Commercial Code, have been deleted.
As regards trade licensing, it is no longer necessary to apply for a trade licence certificate before registration in the Commercial Register if the company being formed will engage in specified unregulated trades. The company acquires this authorisation directly upon registration in the Commercial Register, without a separate notification to the trade licensing authority; the procedure remains unchanged for craft and regulated trades requiring proof of professional competence.
The range of people who may represent an applicant in registration proceedings has likewise been narrowed — to an attorney, a notary or an employee of the applicant. Submissions are made electronically using forms, and the person submitting them must have an activated electronic mailbox for service. Decree No. 203/2026 Coll. of the Ministry of Justice of the Slovak Republic sets out the documents supporting registration that must accompany an application, separately for each legal form and type of registration.
What this means for companies already registered
Companies registered by 16 August 2026 are not required to take any action solely because the new Act has been adopted. Existing registrations remain valid and need not be confirmed or brought into line with the new legislation. The new formal requirements apply only to the next act that changes registered particulars — such as a change of managing director, registered office or business name, a transfer of a business interest, or a change in the amount of registered capital.
That is precisely why it pays to know the new rules before you need them. Most cases we encounter in practice follow the same pattern: the documents were prepared under the previous rules, the signatures were certified, and only when the application was submitted did it become clear that a document in that form could not serve as a basis for registration. This situation is easily avoided by considering the required form at the outset, rather than at the end.
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We will advise you before you sign the document If you are forming a company, preparing a change to registered particulars or need to check whether your documents comply with the new rules, contact us. We will review the required supporting documents with you, prepare them in the prescribed form and carry out the registration. Notary Office, Stará Vajnorská 8, Bratislava III. |
Legislation cited in this article
Act No. 29/2026 Coll. on the Commercial Register and on amendments to certain acts — § 2(n), §§ 41, 42, 44, 45, 58, 60 and 109 to 111
Act No. 513/1991 Coll., the Commercial Code, as effective from 17 August 2026 — § 57(1) and (3), § 115(4), § 127a(4), § 132(1)
Decree No. 203/2026 Coll. of the Ministry of Justice of the Slovak Republic establishing the list of documents supporting registration to be attached to an application for registration
This text reflects the law as at 11 September 2026. It is for information purposes and does not replace legal advice on a specific matter. Current fees are available in the office’s price list.
JUDr. Martin Vlha, PhD., notary · Notary Office, Stará Vajnorská 8, Bratislava III
