Changing the registered seat of a Slovak s.r.o. (limited liability company) is more than updating an address on your letterhead. It requires a decision of the general meeting or sole shareholder, proof of legal title to the new address, and a filing to register the change in the Commercial Register, submitted exclusively electronically. The court fee is 50 euros and the filing must be made within 30 days of the decision. The change must then be reflected towards the authorities, insurers, the bank and business partners.
What does changing a company’s registered seat involve?
The registered seat is the company’s address recorded in the Commercial Register. It is not merely a contact detail — it sets the local jurisdiction of the court and the tax office, and it must be a real address to which the company holds a valid legal title. Until the new address is registered, the original one legally remains in force.
Changing the seat is therefore a chain of connected steps: the company decides on it, it is entered in the Commercial Register, and finally it is reflected towards third parties. Skip any link and official mail may arrive at an old address where the company no longer operates.
Who decides on the change of seat?
The change of seat is decided by the company’s general meeting, or by the sole shareholder exercising its powers. If it affects the memorandum of association, the decision generally requires a two-thirds majority of all shareholders’ votes, unless the memorandum sets a stricter rule. Minutes are drawn up and serve as a supporting document for the registration.
The filing itself is then submitted by the managing director. If you are considering moving your seat to a prestigious location without physically sitting there, a registered-office service is the usual solution. For the broader corporate context, our Slovak tax advisory can walk you through the implications.
What legal title to the new address do you need?
You must prove the right to use the relevant property at the new seat. In practice this means attaching one of the following documents:
- the property owner’s written consent to registering the seat, with the owner’s signature officially certified,
- a lease agreement, if you use the property under a lease,
- an extract from the title deed, if the company itself owns the property.
Certifying the owner’s signature on the consent is the detail most often missing. It costs only a few euros at a notary or a registry office, but without it the register will not complete the entry and the process is delayed.
When do you have to amend the memorandum of association?
The answer depends on how the seat is stated in the memorandum of association. If the full address, including the street and number, is written in it, changing the seat also requires amending the memorandum. If the memorandum states only the municipality and the new seat stays within the same municipality, you do not need to change the document — the decision and the registration of the new address are enough.
Mind the form. Since 17 August 2026 a new Act on the Commercial Register (No. 29/2026 Coll.) applies and has tightened the formal requirements for certain corporate acts, so amending the memorandum may require a qualified form — a notarial deed or authorisation by an attorney.
How do you file the change with the Commercial Register?
The filing is submitted exclusively electronically, with a qualified electronic signature via the slovensko.sk portal. Since 17 August 2026 a company may choose whether the entry is made through the registration court or through a notary acting as registrar — a notary cannot register an act whose documents they themselves prepared, in which case another notary makes the entry.
The court fee for registering a change of recorded data is 50 euros (item 17 of the schedule of court fees) and is payable regardless of how many data points you change in a single filing. The filing must be made within 30 days of the day the general meeting decided on the change. The registration court is to make the entry within two working days of receiving a flawless filing; in practice it is usually registered within a few days.
A change of seat also has a legal dimension — from the form of the amendment to the memorandum, through the wording of the owner’s consent, to the correct supporting documents for the entry. The law firm STEINIGER | law firm can help set these up and review them.
Who else must be notified of the change of seat?
Registration does not end the process. Data from the register is usually transferred automatically to the register of legal entities and to the tax administrator, but it is worth verifying that the tax office has the correct entry. If you employ staff, report the change to the health insurers and the Social Insurance Agency — generally within 8 days.
Do not forget the bank, where you update the account details, and your business partners. Reflect the new address in invoices, contracts, on your website and in your invoicing systems. A company that forgets to change the seat on its invoices may have documents returned for incorrect details — needless administration that a simple review avoids.
What are the common mistakes when changing the seat?
The most common mistakes are missing the 30-day filing deadline and the absence of the owner’s officially certified signature on the consent. It also happens that a company changes the address but forgets to amend the memorandum of association, even though the full address was stated in it.
Another typical error is relying solely on the register entry and failing to notify the bank and partners, or, with a registered-office service, not having proper consent from the property owner. Changing the seat is administratively manageable, but it rewards those who think the steps through in advance.
Planning to relocate your s.r.o. and want the entry to go through on the first attempt with nothing missed? We are happy to prepare and oversee the whole process for you.
FAQ
How much does it cost to change the registered seat of an s.r.o. in 2026?
The court fee for registering a change of recorded data in the Commercial Register is 50 euros, payable regardless of how many data points are changed in a single filing. On top of that, expect a few euros for certifying the property owner’s signature on the consent. If an attorney or notary handles the change, their fee is added.
What is the deadline to file the change of seat?
The filing must be made within 30 days of the day the general meeting or sole shareholder decided on the change, submitted electronically with a qualified electronic signature. The registration court is to make the entry within two working days of receiving a flawless filing.
Do I have to amend the memorandum of association when changing the seat?
It depends on its wording. If the full seat address is stated in the memorandum of association, changing it also requires amending the memorandum. If it states only the municipality and the new seat stays within the same municipality, you do not need to amend the memorandum and it is enough to register the new address.