Doing business in the Slovak Republic

Transcription

1 Doing business in the Slovak Republic

2 Doing Business in the Slovak Republic The following publication has been issued by the National Agency for Development of Small and Medium Enterprises (NADSME) within the project of the Directorate-General for Enterprise and Industry devoted to Small and Medium Enterprises. The project is co-financed by the European Commission. It serves as a general guidebook for foreigners interested in doing business in the Slovak Republic. The text has not been proofread. The handbook has been issued by: National Agency for Development of Small and Medium Enterprises Enterprise Europe Network Miletičova Bratislava 2 Slovak Republic Phone: Fax: nadsme@enterprise-europe-network.sk web: Bratislava 2011 NADSME Page 2 out of 7

3 Content 1 Introduction Establishing a business in Slovakia Cross-border provision of services in Slovakia Posting of workers to Slovakia Contact Page 3 out of 7

4 1 Introduction EU residents or companies established in EU are free to conduct business in Slovakia under the four freedoms of the EU internal market. EU nationals may be employed without any restrictions in a Slovak company, start an own business there or post workers to Slovakia. A company established in the EU may establish branches or subsidiaries in Slovakia, deliver or buy products and technologies, post themselves or their employees to cross-border service provision in Slovakia. 2 Establishing a business in Slovakia Note: Establishing a business in Slovakia by a foreign person and all the legislative procedures can be done via single points of contact. Certain procedures can be done also online. Procedure - time to complete - costs: 1. the criminal record 3 EUR 2. approval with the real estate use in case of self-employed 9.50 EUR, of commercial companies EUR 3. application for trade licence - administrative fees are 5 EUR for a liberalized professions per item (immediately done) ; 15 EUR for regulated professions per item (after fulfilment of required conditions) 4. for regulated professions foreigners should apply for the recognition of the qualifications EUR 5. SPC will notify the statistic tax authorities and insurance authorities about the new registration upon which the self-employed will receive ICO (3 EUR) and DIC (free of charge) 6. apply for the notification to the social insurance office, but for the first year not obliged to pay the social contributions 7. non EU foreigners are obliged to register with the commercial register as well (82,50 EUR if the application is submitted electronically, EUR in hardcopy (electronic signature needed) other fees apply 8. in order to set the commercial company, additional procedures and fees apply can be found at SPC Qualification requirements In case of regulated industries (crafts) the execution of which requires some professional qualification the issuing of a business license is conditioned by the fulfilment of this qualification. the automatic recognition system will be applied in professions such as doctors, nurses, dentists veterinarians, pharmacists and architects the system of recognition of professional experience will be applied in professions such as manufacturing of clothes, chemical, automotive or building industry. In some cases an experience of 8 years may be required. the general system of recognition is applied in all other industries. Only in case of significant differences the recognition authority may determine some compensatory measures or tests. Page 4 out of 7

5 The recognition authority in Slovakia is the Ministry of education 3 Cross-border provision of services in Slovakia Cross-border provision of services in Slovakia, as well as in other EU Member States and EEA, has been greatly liberalized and simplified thanks to the directive of the European Parliament and Council Directive 2006/123/EC on services in the internal market. Basically the rule is- each service provider legally established in one of EU member states may provide their services across the border in Slovakia without having to meet national requirements imposed by SR on established service providers. However, certain restrictions resulting from national legislation in this area exist, namely the transposition law No. 136/2010 about the services on internal market and Act no. 293/2007 recognition of professional qualifications. In practice, it is the cross-border service provision notification obligation (further only notification obligation) which has to be handed together with required documentation to an authorized body in Slovakia single points of contact (further only SPC). The notification can be done on a voluntary form or on self made form and completed only in Slovak language to the SPC which is responsible for the territorial scope where the service will be provided first or to the Ministry of Interior not later than the day preceding the actual provision of service. Note: The notification is mandatory only for services that are in terms of trade business in Slovakia classified as regulated (or bound craft) trades. 4 Posting of workers to Slovakia Prior to the posting of a worker to Slovakia the employer based in the EU needs to fulfil the following basic requirements in his homeland: o the employer can only post staff employed at least for a month o the employment relationship with posted workers must continue throughout the period of posting, it is therefore necessary to have the employment contract as evidence of the employment relationship o the employer must continue to perform his usual economic activity in his homeland prior to posting (at least two months) and after it o the pay of the posted employee is paid by the employer throughout the whole posting period o the employee performs work in the host country in favour of the sending company and under a contract for performance of work under consideration, concluded between the company posting and the party for whom the services are intended o the employee is not sent to replace an employee whose posting period expired Condition of posting of workers to Slovakia Notification duty Notification of posted workers is not obligatory in Slovakia. Files of employees are kept by the company where employees are posted and stored for ten years. Page 5 out of 7

6 Period of notification of posting EEA citizens must notify the police department of the commencement, place and the assumed length of the stay within 10 working days from the entry day unless the accommodation facility does so. An EEA citizen is allowed to stay on the territory of Slovakia without any other obligations for a period of 3 months from the entry day. All foreigners staying in Slovakia must comply with provisions of the Act no. 48/2002 Coll., on stay of foreigners: full wording of the Act no. 48/2002 Coll. on stay of foreigner and on modification and amendment of some other laws The law stipulates the obligation of foreigners, also the posted ones, to register with a police department of the Alien Police appropriate to the place of residence in case the length of work/posting exceeds 90 days. The following documents must be enclosed to the application: identity card 2x photo a fee of 4.50 EUR except for citizens of the Czech Republic, document on accommodation (a certified affirmation of accommodation is required in case of accommodation in private) A foreign national is obliged to submit an application for registration to the Tax Office Bratislava 1 at least one day prior to the commencement of the work in Slovakia. Tax office where posted employees must register when exceeding 183 days in Slovakia: Tax Office Bratislava I Radlinského 37 P.O.Box: Bratislava Tel: (operator); (public service) Fax: du.ba1@ba.drsr.sk Maximum length of working time An average weekly working time including overtime must not exceed 48 hours. Minimum length of a rest period An employer is obliged to schedule the working time so that an employee has a minimum rest period of 12 consecutive hours within 24 hours between the end of one shift and the beginning of another shift. Young employees are entitled to a rest period of at least 14 hours within 24 hours. Minimum length of holidays Basic holidays are 4 weeks. Employees being employed, by the end of the calendar year, at least for 15 years and being over 18 are entitled to 5 weeks of holidays. Minimum wage Since January 1, 2010, the minimum salary is EUR a month (1.768 EUR per hour). Page 6 out of 7

7 Documents to be available at the place of pursuance of work A1 or E 101 form EHIC European Health Insurance Card identification document Natural and legal persons are obliged to provide information to the labour inspection upon request. An employer must submit a document on the legal relationship of persons staying at work premises. Necessity to translate documents Required; a contract between the company posting workers and the client is taken into account. Page 7 out of 7

8 5 Contact National Agency for Development of Small and Medium Enterprises Enterprise Europe Network Juraj Bartakovics Miletičova Bratislava 2 Slovak Republic Phone: Fax: nadsme@enterprise-europe-network.sk Web: The content of this publication does not necessarily reflect the view or the position of neither the European Commission nor NADSME. Neither the European Commission nor any person acting on its behalf and not even NADSME may be held responsible for the use to which information contained in this handbook may be put. Page 8 out of 7