Reporting and audit of companies in Slovakia

Companies in Slovakia are required to submit financial statements on an annual basis. In addition, in most cases it is provided in a simple form, without the necessity to be audited. Audit is provided only for the companies engaged in licensed activities. In addition, they must meet one of the established requirements:

• The annual revenue is more than 2 million euros
• Over 1 million euro of assets on the balance
• The staff is more than 30 people (taking into account the average annual number)
• The company shares are listed on the stock exchange

Currency control

Currency control is not provided.