Before the first credit delivery, review public registers: the Commercial Register and document collection, financial statements, Financial Administration lists of tax debtors and VAT deregistration grounds and its tax reliability index, the Central Register of Enforcement, insolvency records and the Commercial Bulletin, and social and health insurance debtor lists. It takes about fifteen minutes and guides terms such as advance payments, retention of title, shorter maturities or security.
A new customer places a large order and requests payment on invoice with a credit period. Sign or ask for an advance? Public registers provide much of the answer free of charge. Know where to look, what to find and how it affects the contract. The review described here takes about fifteen minutes.
Who they are: the Commercial Register
Since 17 August 2026, new Act No. 29/2026 Coll. governs the Commercial Register. It is a public list including a collection of documents (Section 3(1)), subject to public access:
Registered particulars and documents in the document collection are accessible to everyone without proof of legal interest. They are published free of charge on the specialised portal under a separate regulation […] and may be used for legal purposes.
— Section 6(1) of Act No. 29/2026 Coll. (unofficial English translation)
Check when the company was established, who its managing director is and whether directors, members or the registered office changed recently. The register also records beneficial owners, entry into liquidation, declarations of bankruptcy and permission for restructuring (Sections 25, 27 and 28). A six-month-old company that has already changed its director is not a customer for open credit.
How they can pay: the Register of Financial Statements
Act No. 431/2002 Coll. on Accounting establishes a register for financial statements and annual reports (Section 23(2)):
The register comprises public and non-public sections. The public section contains the documents under paragraph 2 and the freely accessible list of identification particulars under paragraph 7.
— Section 23(6) of Act No. 431/2002 Coll. (unofficial English translation)
Company accounts are therefore public; individuals’ accounts are in the non-public section, so this source is unavailable for sole traders. Examine revenue, liabilities, equity and especially trends over time. Negative equity, rising liabilities and missing latest accounts are three inexpensive warning signs.
Public debts: the Financial Administration and insurers
Under Section 52 of Act No. 563/2009 Coll., the Financial Directorate publishes tax debtors owing more than EUR 170 (paragraph 1(a)), VAT payers with grounds for deregistration (paragraph 6) and the tax reliability index (paragraph 17). The Social Insurance Agency publishes persons against whom it holds claims (Section 171(1) of Act No. 461/2003 Coll.); health insurers list debtors owing more than EUR 100 (Section 25a(1) of Act No. 580/2004 Coll.). Someone owing the state will pay you after it.
Enforcement, insolvency and the public sector
The Central Register of Enforcement is a public list on the Slovak Chamber of Enforcement Officers’ website recording every enforcement proceeding not finally concluded (Section 211a(1) of Act No. 233/1995 Coll.). Only specified persons have free access; creditors pay for extracts (paragraph 5). Bankruptcy, restructuring and debt discharge are published in the Commercial Bulletin and insolvency register. If the customer appears there, do not supply. If the company fails later, a claim may remain against a director who failed to file for bankruptcy in time; see can we sue the managing director directly?.
If the customer supplies the state or receives public funds, also check the Register of Public Sector Partners. We explain missing registration in what happens without RPVS registration.
What the findings mean for the contract
A clean result supports supplying on credit, not supplying without records. Written orders and acknowledged delivery notes later determine disputes, as shown in goods delivered without a written contract. For a young company, missing accounts or debtor-list entries, seek an advance or shorter payment period, cap open credit and agree written retention of title until full payment (Section 445 of the Commercial Code). For larger volumes, a director’s guarantee or contractual penalty helps. Where enforcement, tax debts or bankruptcy appear, advance payment is the only safe condition.
How we can help
For larger transactions, our debtor creditworthiness review checks Slovak and Czech registers and provides a report recommending whether to trade and with what security. We prepare a framework agreement with retention of title, credit limits and security through our sale of movable goods agreement service. If an invoice is already overdue, we start with a pre-action demand.
Simply send the identification number and purpose of the review.
This answer provides general information on the law as at 5 September 2026. It does not constitute legal services or replace an assessment of an individual case. The details of your situation may differ. Book a consultation to discuss them.
