Commercial companies, such as s.r.o., as well as sole proprietors registered in the Commercial Register, are required to book in double-entry bookkeeping.
According to § 2 par. 5 of the Accounting Act, a business company accounting in the double-entry accounting system is obliged to classify itself in one of the following size groups:
An accounting unit that meets at least two of the following conditions is classified into this size group:
An accounting unit that meets at least two of the following conditions is classified into this size group:
An accounting unit that meets at least two of the following conditions is classified into this size group:
Depending on the size group in which the limited liability company will be included, it has an impact on several factors, such as accounting for deferred income tax (a micro accounting unit does not account for it), the obligation to account through analytical accounts of relationships between connected accounting units, etc.
When keeping accounts, the limited liability company accounts mainly in the general ledger and in the journal. The business company is obliged to open these books according to § 16 of the Accounting Act, e.g. on the day of its creation or always on the first day of the accounting period, and conversely, it has the obligation to close these books on the last day of the accounting period or on the day of its termination. For example, if the s.r.o.'s accounting period is a calendar year, it will open the accounting books on January 1. and will close them on 31.12.
Subsequently, the accounting unit within 3 months after the end of the accounting period, e.g. after the end of the calendar year, it is obliged to draw up financial statements and file a tax return. The accounting unit can ask the tax office for a postponement, for an additional 3 months.
If the company is a VAT payer, our accountants file the tax return for you every month. If you employ employees, our services also include a payroll.
We give our clients individual attention and with our accounting services we relieve them of unnecessary administration and the need to follow current laws in the area of taxes. In addition, our accountants speak Slovak, Russian, and English fluently, which increases your comfort during daily communication with the accountant.
We are proud of our clients - both long-term and new ones.
They put their trust in our hands at the start of the business and many of them are still with us.
Ubique is a branch of an English staffing agency that provides Tata Technologies (an Indian multinational company engaged in technology and IT services in the automotive and aerospace industries) with the transfer of highly qualified IT workers from India to the Jaguar Land Rover plant in Nitra. We helped the Ubique agency to secure the immigration agenda for the transfer of workers. This collaboration has been going on for years and we are happy to help Ubique.
Since 1994, Slovak company Slovakodata has been dedicated not only to SAP implementation of processes in banking, insurance, public administration and industry. Our company provides legal services in the area of the Commercial Register. We are proud to be a long-term supplier of this company.
Schneider Electric SE is a French multinational company that specializes in digital automation and energy management. It covers homes, buildings, data centers, infrastructure and industries through a combination of energy technology, real-time automation, software and services. We are glad that we can help her with the mobility of employees between companies in individual European countries.
We are very happy that we could help with the relocation of the Boroumand family to Slovakia from Iran, and thanks to us they started doing business in a new environment. We are very proud of them, son Yasha started studying in Slovakia at a prestigious American academy and later got to the technical university in Vienna.
ISPER was founded in 2005 as a local internet service provider. Since its inception, it has been actively building and improving its optical and radio network, through which it provides services to end users.
Currently, ISPER operates more than 50 km of its own optical routes, more than 100 connecting transmitters, 5 server rooms and data centers - all this for its several thousand satisfied residential, home and corporate clients.
SMARTUP helped ISPER in establishing business companies as well as in employing foreigners.
It is a leading manufacturer and provider of perimeter fencing and industrial mesh. The company has been a world leader in perimeter protection for over 135 years and their products are available in over 100 countries. Betafence also has its branch in Slovakia, and our company provided them with legal advice.