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Accounting and taxes

Trade license in 2026

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Trade entrepreneurship is one of the most common forms of business activity. Obtaining a trade license is not an administratively complicated process. It requires meeting the basic requirements regulated by Act No. 455/1991 Coll. on Trade Entrepreneurship (Trade Licensing Act), as amended (hereinafter referred to as the „Trade Licensing Act“).

Trade vs. dependent work in 2026

In order to decide on establishing a trade, i.e. for the purpose of obtaining a trade license, it is first necessary to clarify whether the activity that is planned to be carried out meets the conditions of a trade. And then, if it does, what type of trade it will be.

According to Section 2 of the Trade Licensing Act A trade is a continuous activity operated independently, in one's own name, at one's own responsibility, for the purpose of making a profit. or for the purpose of achieving a measurable positive social impact, if it is an economic activity of a registered social enterprise and under the conditions regulated by the Trade Licensing Act.

Considering prohibition implementation illegal work and illegal employment, for violations of which fines in some cases of up to 200,000 euros are threatened, it is always necessary to have a precise definition at the outset whether the performance of the given activity will actually be within the limits of a trade and will not be the performance of dependent work. The Labor Inspectorate can also impose a fine on the self-employed person for performing illegal work, up to 331 euros.

The fundamental difference between trade dependent labor is in the independence and personal responsibility of the entrepreneur compared to the employee. While the employee works in a relationship of superiority of the employer and subordination of the employee, for the employer, in his name and on the basis of his instructions, the sole proprietor pursues the achievement of his own profit in his own name and on his own responsibility. The fact that the sole proprietor accepts an order that binds him with certain instructions does not mean that he performs dependent work for his client. For example, the sole proprietor usually determines his own working hours, after the order is completed, the performance will bear his name as the name of the supplier and if certain adverse circumstances arise in connection with the order, the sole proprietor will be responsible for these circumstances.

Types of trades in 2026

A trade is both a form of business for a natural person, described above, and a business license. This license is necessary for conducting a trade not only for natural persons who are sole proprietors, but also for legal entities (such as a limited liability company) that want to carry out activities that fall under trade.

The individual conditions for establishing and operating a trade depend on the type of trade that a natural or legal person chooses. We distinguish between:

  • free trades – it is sufficient to meet the general conditions without requiring any special professional qualifications,
  • related trades – in addition to meeting the general conditions for operating a trade, a person must also have professional qualifications obtained by meeting other conditions regulated in special regulations.
  • craft trades – in addition to meeting the general conditions for operating a trade, a person must have professional qualifications acquired through apprenticeship in the field.

The recommended list of wildlife is available on the Ministry of the Interior website.

Conditions for operating a trade in 2026

The conditions for operating a trade can be divided into two groups: general and special.

General conditions The requirements for operating a trade are required for all types of trades, regardless of their type. According to Section 6 of the Trade Licensing Act, a natural person must meet the following:

  • be 18 years of age,
  • have legal capacity,
  • to be blameless.

Legal entity:

  • The general conditions specified for a natural person must be met in a legal entity by the natural person or persons who are its statutory body (for example, the managing director of a limited liability company).
  • it must be impeccable as such.

In addition to the above general conditions for operating a trade, the Trade Licensing Act in some cases (tied, craft trades) regulates the need for the so-called. special conditions operating a business, which includes professional or other competence. In the case of a legal entity, its representative must generally meet the special conditions.

Specific professional competence is required for trades listed in Annex No. 4 of the Trade Licensing Act. The Act defines it as a set of knowledge, practical skills and control of technical or technological procedures that must be met by anyone who performs the following activities:

  • Activities performed externally (at the customer's premises): plumbing and heating; installation and repair of cooling equipment; assembly, reconstruction and maintenance of dedicated technical equipment,
  • Activities performed in the establishment or externally: men's, women's and children's hairdressing; beauty services; pedicure; tourist guide; massage services.

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Professional qualification for operating a trade in 2026

As follows from the above, in order to operate bonded and craft trades, in addition to meeting the general requirements, another condition is the acquisition of a certain professional competence, the requirement for which depends on the type of business.

Professional competence is usually demonstrated by a certificate of completion or other document confirming the proper completion of the relevant field of study or relevant field of study. The document is, for example, a certificate of completion of the secondary vocational school, vocational school or grammar school, a diploma of completion of a university, a certificate of professional qualification, etc. Such documents must be available when craft trades.

For related businesses is a professional qualification regulated by special regulations listed in Annex No. 2 of the Trade Licensing Act. It concerns a summary of acquired theoretical knowledge combined with certain practice or entry in the register of qualified persons. An example is a confirmation of registration in the list of professionally qualified persons for the trade of preparing documentation for the protection of landscape and nature or a university degree in architecture and urban planning, construction, mechanical engineering or electrical engineering or a complete secondary education focused on construction, mechanical engineering or electrical engineering with a minimum of 3 years of experience in performing construction supervision activities for notified constructions, minor constructions and building modifications.

Business registration in 2026

In order to operate a business, it is necessary to obtain the so-called. trade license. A trade license is issued to legal entities already registered in the commercial register, legal entities that are not registered in the register, and natural persons. on the day of notification. If a later date is specified in the notification, the trade license shall be issued on that date.

It follows that in order to establish a trade, it is necessary to register it in order to obtain a trade license. The Trade Licensing Act stipulates that anyone who wants to operate a trade is directly obliged to register it with the trade licensing office locally competent according to the registered office of the legal or natural person.

The trade can be declared through an application, by filling out the designated form "„Declaration of free, craft and related trade - natural person“" or "„Declaration of free, craft and bonded trade - legal entity“". The forms in question are available on the slovensko.sk portal. They can be submitted electronically with a qualified electronic signature or filled out physically at the trade license office.

In addition to the basic data necessary for the actual performance of the business activity, the application for registering a trade also includes other data.

Individual states:

  • if it is not registered with the tax administrator, also data to fulfill the registration obligation and reporting obligation,
  • if she is not registered in the health insurance system, the data necessary for registering in the compulsory health insurance system, otherwise the name of the insurance company with which she is insured.

Legal entity states:

  •  data necessary to request an extract from the criminal record,
  • If it is not registered with the tax administrator, which is the tax office, it can also provide data to fulfill the registration and reporting obligations when reporting a trade.

In addition to filling in the necessary data, several annexes are also submitted with the notification, mainly to prove professional qualifications, authorization to use the real estate designated as the company's registered office, etc.

Obtaining a trade license in 2026

The business is reported either at the locally competent district office, in the field of trade licensing as a single point of contact, or electronically

Electronic reporting can be carried out through a service called Electronic Trade Reporting, which directly contains a form, after filling it out, or attaching attachments if necessary, signing it with a qualified electronic signature and sending it, the reporting process is completed.

The office will issue a certificate of trade license within 3 days.

If the completed form contains any deficiencies, this does not mean the termination or suspension of the reporting process. The Trade Licensing Office will first invite the notifier to eliminate them, while setting a reasonable deadline, but at least 15 days. If the application with attachments is complete and the administrative fee has been paid, the Trade Licensing Office will issue a certificate of trade authorization within 3 working days at the latest.

Fees for starting a business in 2026

The issuance of a trade license is subject to a fee for each trade that is reported, depending on whether the application is submitted to the relevant district office physically or electronically.

When physically reporting at the relevant district office, pursuant to Act No. 145/1995 Coll. on Administrative Fees, as amended, the issuance of a certificate for each trade will cost in the case of:

  • free trade 7 euros,
  • craft and related trades 22 euros.

Electronic reporting brings a discount on the fee for registering a trade. By using electronic submission through the central public administration portal, a certificate will be issued for each trade in the case of:

  • free trade without charge,
  • craft and related trades 11 euros.