Double-entry bookkeeping
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 an accounting journal
- keeping the 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 returns for individuals and corporations
- VAT return for taxable persons: either monthly or quarterly
Pricing
| Monthly package | VAT non-payer | VAT payer |
|---|---|---|
| Up to 25 accounting records | 85 € | 125 € |
| 26 – 50 accounting records | 95 € | 135 € |
| 51 – 100 accounting records | 145 € | 185 € |
| 101 – 200 accounting records | 245 € | 295 € |
| 201 – 300 accounting records | 355 € | 385 € |
| 301 – 500 accounting records | 545 € | 585 € |
| 501 – 1000 accounting records | 1 045 € | 1 085 € |
| 1001 – 1500 accounting records | 1 545 € | 1 585 € |
| 1501 – 2000 accounting records | 2 045 € | 2 085 € |
| 2001 – 2500 accounting records | 2 545 € | 2 585 € |
| 2501 – 3000 accounting records | 3045 € | 3 085 € |
| 3001+ accounting records | By the agreement | By the agreement |
Each additional accounting record beyond the package – 1 €