<h2>Introduction: What is a Type B Tax Declaration?</h2>
<p>Sole Proprietors <i>(Slovak: živnostníci)</i> in Slovakia are required to file an <b>annual Type B tax declaration</b> <i>(Slovak: daňové priznanie typ B)</i>&nbsp;— even if they had no income during the year. This is the main form of reporting to the tax authorities and one of the key documents on which taxes and insurance contributions are calculated.</p>
<p>Failure to file the declaration or errors in it can lead to <b>tax penalties</b> (ranging from <samp>30 €</samp> to several hundred euros), as well as <b>interest charges for late submission.</b></p>
<p>In this article, we will explain who is required to file the declaration, how to fill it out correctly and submit it, the deadlines, and what happens after submission. All with practical examples and explanations.</p>

<h2>Who is Required to File the Type B Declaration — Non-Resident Sole Proprietors</h2>
<p>The Type B tax declaration in Slovakia must be filed by all sole proprietors who exceed the established tax threshold. In 2025, this threshold is <b><samp>2,823.24 €.</samp></b> This applies to both Slovak and EU citizens as well as third-country nationals who have a registered Sole Proprietorship.</p>
<p>For third-country nationals with a residence permit for entrepreneurship, the declaration is particularly important: when renewing the residence permit, the immigration police check whether the declaration has been submitted and whether the income level is sufficient. The minimum required income is <b>20 times the minimum subsistence level.</b></p>

<h2>Deadlines for Filing the Sole Proprietor Declaration in Slovakia: Standard and Extended</h2>
<p>The Type B tax declaration must be filed annually, with the standard filing deadline being <b>by March 31</b> of the year following the reporting year.</p>
<p>However, the entrepreneur can <b>extend this deadline until June 30</b> by submitting a notification <i>(Slovak: oznámenie o predĺžení lehoty)</i> no later than March 31. This notification must be submitted electronically through the tax portal financnasprava.sk (e.g., by an accountant).</p>
<p>Extending the deadline gives additional time to both file the declaration and pay the calculated tax, without the risk of penalties for late submission.</p>

<h2>How to File the Sole Proprietor Tax Declaration: Through an Accountant or Personally</h2>
<p>The Type B tax declaration is submitted exclusively online via the Slovak tax authority portal — financnasprava.sk. To submit, you must have an activated electronic signature <i>(Slovak: KEP)</i> and access through eID <i>(passport or residence permit with a chip),</i> or you can grant an electronic <b>power of attorney to an accountant.</b></p>
<p>The structure of the declaration includes sections with personal and contact information, income and expense details, final profit, and the choice of expense accounting method — either fixed <i>(60% of income, but no more than <samp>20,000 €</samp>)</i> or actual <i>(based on supporting documents).</i> The declaration also includes the applied non-taxable minimum and calculations for mandatory contributions.</p>
<p>It’s important to understand that filling out the declaration on your own requires time, attention, and knowledge of the nuances. <b>It’s wiser for entrepreneurs to focus on their business— the declaration submission can be confidently entrusted to specialists.</b> We’ll handle everything for you: from calculations and preparation to submission and communication with the tax authorities.</p>

<h2>How to Pay the Tax After Submission and What Obligations Arise for Sole Proprietors</h2>
<p>After submitting the declaration, the calculated tax must be paid by March 31 or by June 30 if the filing deadline has been officially extended. Payment is made to the individual tax account <i>(Slovak: osobný účet daňovníka).</i></p>
<p>Based on the submitted data, the health insurance company will recalculate the mandatory contributions for the previous year. If advance payments were lower than the calculated amount, there will be an additional payment, which must be settled within the established deadlines. Additionally, after submitting the declaration, the Social Insurance office will check if you need to start paying social contributions starting the following July. This applies to those whose income in the second year of business exceeded the established income threshold.</p>
<p>If the tax amount calculated from the declaration exceeds <b><samp>3,000 €,</samp></b> the entrepreneur will be required to pay the tax in the form of <b>quarterly advance payments for the following year.</b> This can significantly impact the budget, especially if it wasn’t accounted for during planning.</p>
<div class="blog-services"><p>For an approximate calculation of taxes, insurance, and other deductions, it’s convenient to <b>use our online tool:</b> <a href="/en/utils/kalkulacka-szco" target="_blank">👉&nbsp;Sole Proprietor tax calculator.</a> It will show an estimate of your tax burden and help you understand what to prepare for.</p></div>

<h2>How We Help with Sole Proprietor Tax Declarations — Solutions from Oki-Doki.sk</h2>
<p>We help entrepreneurs in Slovakia not only submit declarations but also keep accounting systems in order, stress-free. If you're a Sole Proprietor — just hand over your calculations and documents, and we’ll handle the rest: we’ll calculate the taxes, prepare and submit the declaration, advise on insurance, and prepare for the residence permit extension.</p>
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Type B tax return for sole proprietorships in Slovakia: deadlines, structure, submission, examples, reporting obligations.

Tax Return for Sole Proprietorships in Slovakia (Type B Form)