Effective from June 1, 2025, fundamental legislative changes concerning the non-governmental sector have come into force in Slovakia. These changes stem mainly from amendments to the Info Act, as well as from amendments to laws governing the activities of foundations, civic associations, and non-profit organizations that provide generally beneficial services. In this article, we provide an overview of key obligations and deadlines concerning foundations, civic associations, and other non-profit entities.
1. The Info Act: Who becomes an obliged entity and what does it mean
From June 1, 2025, non-governmental organizations in the Slovak Republic become obliged entities under the Info Act if:
- they receive a one-off contribution from public sources of at least €3,300, or
- they receive public funds totaling at least €10,000 per year.
Obligations as an "obliged entity":
- Disclose information on the use of public resources within 12 working days of receiving a request.
- In case of refusal of a request, send a qualified motion to the competent authority within 8 days.
Public funds are defined in the Act on Budgetary Rules as financial resources originating from public budgets, i.e., the state budget, municipal and city budgets, as well as European Union funds or the Recovery and Resilience Plan.
2. New obligation: Transparency Report
From 2025, a new obligation is introduced - the preparation of a so-called transparency report. The report includes:
- an overview of the organization's income and expenses,
- an overview of donors, including the amount of the monetary donation
- for a natural person, state the name and surname only if the donation amount exceeds €5,000 for the respective calendar year,
- for a legal entity, it is mandatory to state identification data regardless of the donation amount.
- structure and data about the organization's bodies.
Deadlines:
- Preparation of the report: by June 30 of the following year,
- Publication of the report: by July 15 at the latest.
The report will be prepared for the first time for the period from June 1, 2025, to December 31, 2025, by the deadline of June 30, 2026.
3. Breakdown by organization type
Foundations, non-profit organizations, and non-investment funds
- The report is mandatory for all entities, regardless of the amount of income.
- This also applies to non-profit organizations providing generally beneficial services.
- The report is published in the public part of the register of financial statements.
Civic associations
- The report is mandatory only for those associations whose annual income exceeds €35,000. (income is understood as any increase in monetary funds, i.e., both taxed and untaxed)
- The content and deadlines for the report are the same as for foundations.
Sanctions for failure to publish the report:
- A fine of up to €1,000 for the first violation,
- If not rectified within 30 days of the first fine being imposed, the registration authority may impose another fine of up to €10,000,
- For a third and subsequent violation, a minimum fine of €5,000.
If you are unsure what applies to you, or if you need practical help with the new documentation obligations, you are not alone. We will gladly help you navigate the regulations, set up appropriate procedures, and prepare the necessary reports - so you can be sure that everything is in order and without unnecessary risks.
The content of this article is for informational purposes only and in no way replaces professional legal, tax, or accounting advice. The company Dravecký & Partner bears no responsibility for any decisions made based on the information provided herein, nor for any potential damage that might arise from such actions. Before applying any information to your specific situation, we strongly recommend consulting with a qualified expert.
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