Živnosť is the business activity of a natural person in Slovakia. It is similar to the Ukrainian FOP (self-employed person). This is one of the most common ways for foreigners to legally work for themselves and send invoices to clients.
Main types of živnosť
- Voľná — free, does not require special qualifications (e.g., services, trade).
- Remeselná — craft, requires professional training or confirmed practice.
- Viazaná — requires confirmation of specific qualifications or permits.
The easiest way to register a živnosť is through the jednotné kontaktné miesto (JKM — single contact point) at the district office. They will register you with the tax office and insurance companies at the same time. After registration, you will receive an IČO number. A živnostník pays contributions to the Social Insurance Company (Sociálna poisťovňa) and health insurance company (zdravotná poisťovňa) themselves and submits a tax return once a year. You can use lump-sum expenses to simplify accounting.
