Application for special statuses (liberal professions) – companies doing business under special regulations

What

Free professions entail intellectual services based on knowledge which are performed – as scientific, literary, art, cultural, educational, teaching, medical, economic, engineering, legal, technical and natural science-based activities – on the basis of specific professional and legal regulations personally, under one´s responsibility and autonomously in the interest of the clients and the public. Such professions include, for example: dentists, pharmacists, veterinarians, masseurs, psychologists, architects, surveyors, restorers, musicians, visual artists, dramatic artists, journalists, translators, etc. Persons practicing liberal professions are not required to have a trade licence for performing their activities and to register at the trade licensing department. In order to perform their activities, they must have a tax identification number assigned upon registration by the tax authority. In addition to the registration for tax purposes, many persons also need to be registered in a professional association or a chamber gathering persons who perform the same activity.

Good to know

For more details visit (in Slovak):

www.sbagency.sk/slobodne-povolania-spolocnosti-podnikajuce-podla-osobitnych-predpisov#.WPDZXFN96T8

www.podnikajte.sk/start-podnikania/c/845/category/pravne-formy/article/slobodne-povolania.xhtml

Information on bookkeeping (in Slovak):

www.financnasprava.sk/sk/podnikatelia/dane/dan-z-prijmov/fyzicke-osoby/slobodne-povolania

Steps

You are required to meet the following conditions when opening a liberal profession:

STEP 1: Fulfil the special conditions applying to the liberal profession under the applicable law – qualifications, training, special exam, etc.;

STEP 2: Register at the Statistical Office of the Slovak Republic;

STEP 3: Register at the Tax Authority of the Slovak Republic – in order to obtain the tax registration number (within 30 days);

STEP 4: Register at the health insurance company and inform it about the change of the insurance payer category;

STEP 5: Register at the Social Insurance Company.

Where

More information is available at the Statistical Office at the place of your domicile (or in the district/regional capital).