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Important changes are coming for non-profit organizations starting in June. As of June 1, 2025, an amendment to the Act has come into effect with the aim of ensuring greater transparency in the financing and financial management of non-governmental organizations. It also seeks to enhance public trust in the operations of the non-profit sector. From now on, the public will more easily be able to access information about donations, contributions, and donors, gaining insight into the sources of funding for non-profits and how these funds are used.
In addition to the existing obligations, such as maintaining accounting records and publishing annual reports, a new duty will be introduced: the annual preparation of a transparency report. This report will provide an overview of the organization’s handling of public funds for the previous calendar year.
What exactly does the amendment bring, and what does it mean in practice for the non-profit sector? In our article, we offer an overview of the most important changes related to non-profit organizations in Slovakia along with specific examples of the new rules.
On May 14, 2025, Act No. 109/2025 Coll. was published in the Collection of Laws of the Slovak Republic. This act amends and supplements Act No. 213/1997 Coll. on non-profit organizations Providing Public Benefit Services, as amended, and amends and supplements certain other laws in connection with the optimization of processes and the strengthening of transparency in the relevant areas.
This act entered into force on June 1, 2025.
The amendment supplements Act No. 213/1997 Coll. on non-Profit Organizations Providing Public Benefit Services, Act No. 34/2002 Coll. on Foundations and on the Amendment of the Civil Code, Act No. 147/1997 Coll. on Non-Investment Funds, Act No. 83/1990 Coll. on the Association of Citizens, and Act No. 116/1985 Coll. on the Conditions for the Activities of Organizations with an International Element in the Czechoslovak Socialist Republic as follows:
Non-profit organizations, foundations, and non-investment funds are required to prepare a report for the calendar year.
Organizations with an international element and associations are required to prepare a report for the calendar year only if their annual income exceeds EUR 35,000. The report must then be approved by the organization’s or association’s statutory body and filed in the Register of Financial Statements.
The deadline for preparing the report is June 30 of the year following the year in which the obligation arises. The first report is to be prepared for the period from June 1, 2025, to December 31, 2025.
The deadline for submission to the Register of Financial Statements is July 15, 2026.
Overview of income and expenditures, including details on how the funds are used outside the EU/EEA or Switzerland (with the country specified).
Some contributions are excluded from the report for example, donations intended to help persons with disabilities.
Identification details of individuals in leadership positions, who held roles in the organization’s bodies during the year. If a statutory representative or member of a statutory body also serves in another non-governmental non-profit organization, the incomes of all such organizations are combined for the purpose of assessing the EUR 35,000 threshold.
A template for the report will be established by the Ministry of Finance of the Slovak Republic through a regulation.
The Ministry of the Interior will oversee compliance with the obligations and carry out inspections. It has the authority to assess the content of the reports, request documents, information, and explanations. The Ministry is also authorized to process personal data necessary for the exercise of supervision without the data subject’s consent. If deficiencies are identified that require the report to be corrected, the Ministry will set a deadline for correction (between 30 and 60 days).
For failure to publish the report or to remedy identified deficiencies, a fine of up to EUR 1,000 may be imposed for a first offense. For a second offense, the fine may reach up to ten times that amount (maximum EUR 10,000). For a third or subsequent fine, the minimum fine is EUR 5,000.
The amendment supplements Act No. 211/2000 Coll. on free access to information (so called „The Freedom of Information Act“) by establishing that non-governmental organizations become obligated entities. They will be required to disclose information about donations, contributions, and loans, in the following cases:
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