Jednoduche uctovnictvo JU


For whom is single-entry bookkeeping suitable?

Single-entry bookkeeping, unlike double-entry, is a simple way of tracking income, expenses and other movements within a company. The main difference lies in the point at which the income is taxed, in this case, the point at which the payment is received.

According to the Accounting Act No. 431/2002. single-entrybookkeeping may be kept by:

  • Entrepreneur not registered in the commercial register
  • An entrepreneur who is a natural person
  • Civic associations, their organizational components which have legal personality, organizational components of the Matica slovenská, which have legal personality, associations of legal persons, communities of owners of flats and non-residentialpremises, non-investment funds, hunting organizations and non-profit organizations providing generally beneficial services, if they are not in business, and if their income did not reach EUR200 000 in the previous accounting period
  • Churches and religious societies, their bodies and religious institutions having legal personality; if they are not engaged in business

Each of these entities may choose to keep either double or single-entrybookkeeping.

More details on the website of the Financial Administration

For whom is double-entry bookkeeping suitable?

All entrepreneurs that are registered in the Commercial Register of the Slovak Republic are obliged to keep double-entry bookkeeping records. These are:

  • Limited liability companies
  • Joint stock companies
  • Public corporations, limited partnerships, cooperatives, …

More details on the website of the Financial Administration

All Inclusive

“All Inclusive” – Monthly bookkeeping packages include everything you need and you pay nothing extra. All packages include :

  • keeping a cash diary/accounting journal and ledger
  • keeping a book of incoming and outgoing invoices
  • keeping the bank book
  • keeping the cashbook
  • records of tangible and intangible assets
  • maintenance of depreciation charts
  • annual financial statements
  • income tax return
  • VAT return for taxable persons: either monthly or quarterly


Monthly packageVAT non-payer VAT payer
Up to 25 accounting records100 €150 €
Every next 25 records+30 €+30 €

Hour consultation price – 70 €

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