← All articles · October 1, 2026

Business residence permit renewal in Slovakia: živnosť and s.r.o.

Current as of October 2026. Based on Act No. 404/2011 Coll. on the Residence of Foreigners (section numbers refer to it) and the IOM Migration Information Centre. Foreign police practice changes faster than the law — check the details for your department before you file.

If you live in Slovakia on a temporary residence permit for business — as a sole trader with a živnosť or as the director (konateľ) of an s.r.o. — the renewal (obnovenie prechodného pobytu) is where the police check whether the business actually works. They look at last year’s numbers, not at your plans. This guide covers only business permits; for employment, family and study see our general article on residence permit renewal.

The short version

• File no later than the last day your permit is valid — at a foreign police department or electronically (§ 34(2)).
• Živnosť: taxable income from the business for the previous tax year of at least half of the tax-free allowance — at least €2,876.90 for 2025.
• S.r.o.: the company paid corporate income tax for the previous tax period — at least the minimum tax for legal entities.
• No arrears with the tax office, the Social Insurance Agency or your health insurer on the day you apply. Otherwise the application is refused.
• Fee €200, or €150 if you file electronically. The decision takes up to 90 days, and you stay legally while you wait.

Why the deadline matters more since July 2025

Since 1 July 2025 a first application for temporary residence for business is accepted only at a Slovak embassy, within an annual quota and with a business plan assessed by the Ministry of Economy. A renewal, by contrast, is still filed in Slovakia.

So if you miss the last day of validity, your permit simply ends (§ 35). There is no “late renewal”. What remains is a new first application — abroad, at an embassy, within the quota. Aim to file two to three months before expiry: confirmations of no arrears, the tax return and proof of accommodation take longer to collect than people expect.

While a renewal filed on time is pending, your stay is lawful even after the card expires (§ 34(16)). Keep the confirmation of receipt the police give you when you file.

Živnosť vs s.r.o.: what you prove at renewal

Two details that cause most refusals:

• “Income” means taxable income, not turnover. For a živnosť it is the tax base from your tax return (income minus expenses or flat-rate expenses). A sole trader with good invoices but a near-zero tax base fails the test.
• “Paid tax” means paid, not declared. For an s.r.o. the corporate income tax for the previous period must actually be paid — a company that filed a return showing a loss still owes the minimum tax.

Documents

All supporting documents must be no older than 90 days (§ 34(3)).

• Valid passport. Without it the application is not accepted (§ 34(2)).
• Application form and a photo.
• Proof of the business:
  • for a živnosť — your tax return for the previous year with proof that it was filed;
  • for an s.r.o. — the company’s tax return and proof that the tax was paid.
• Confirmations of no arrears:
  • from the tax office — the Financial Administration e-service ID1086 “Potvrdenie o úhrade daňových záväzkov – prechodný pobyt”, €2.50 when requested electronically;
  • from the Social Insurance Agency;
  • from your health insurer.
• Financial means: a bank statement in your name showing 12 × the subsistence minimum.
• Health insurance.
• Accommodation for at least six months. If you already showed the police the same lease and it is valid for at least six more months, your landlord’s sworn statement that the lease continues is enough (§ 122(1)(e)).

A criminal record certificate is not required for a renewal, unlike the first application.

Fees and timing

Electronic filing reduces fees by 50%, up to a maximum of €50 — that is why the business renewal costs €150 online, not €100. The police decide within 90 days (§ 33(8) and § 34(14)).

What usually goes wrong

1. Filing on the last day without a complete file. The appointment system fills up close to the date. If you are refused at the counter for a missing document, the deadline does not move.
2. A small debt to the health insurer or the Social Insurance Agency. Even a few euros of unpaid contributions on the day of filing means refusal — the former 20-day window to settle debts after filing no longer exists. For business permit holders arrears are a ground for revoking the permit even outside a renewal (§ 111(10), § 36(1)(f)). Check all three confirmations a week before you go, and again on the day.
3. The tax return was filed late or not at all. Without a filed return there is no taxable income to show. If you used the extended filing deadline, plan the renewal around it.
4. The s.r.o. did not pay its tax. A company that has not paid corporate income tax for the previous tax period does not meet § 34(6), whatever its turnover.
5. Signing an employment contract on a business permit. For a business permit, entering an employment relationship is a ground for revoking the stay (§ 36(1)(g)). Changing the purpose to employment is a separate application, not part of a renewal.

Is živnosť or s.r.o. easier to renew?

For most sole traders a živnosť is easier: the test is a modest tax base. An s.r.o. renewal depends on the company’s tax payment and on clean records of every company you represent. If you are still choosing, see our comparison of živnosť and s.r.o. and the guide to taxes and contributions of a sole trader.

How we help

We check your numbers before you file: the tax base or paid tax, arrears with all three institutions, the account balance and the accommodation documents. Then we put the file together and submit it electronically or go with you to the police. If the business test is borderline, we tell you in advance what can and cannot be fixed before the deadline.

See the service: Business residence permit — first application, change of purpose and renewal.

Sources

• Act No. 404/2011 Coll. on the Residence of Foreigners, §§ 32, 33, 34, 35, 36, 111 and 122, consolidated version as of 1 October 2026 (slov-lex.sk).
• IOM Migration Information Centre: “Prechodný pobyt na účel podnikania”, updated 23 September 2026 — income test (€2,876.90 for 2025), no-arrears rule, minimum tax of legal entities (mic.iom.sk).
• IOM Migration Information Centre: “Aké vysoké sú správne poplatky pri žiadosti o…”, updated 14 July 2026 — renewal fee €200 / €150 electronically, card fees (mic.iom.sk).
• IOM Migration Information Centre: “Changes to the Act on Residence of Foreigners from 1 July 2025” — first business applications only at embassies, within a quota (mic.iom.sk).
• Financial Administration of the Slovak Republic: e-service ID1086 “Potvrdenie o úhrade daňových záväzkov – prechodný pobyt” (financnasprava.sk).