Services
Maintenance of double-entry bookkeeping
For most companies, double-entry bookkeeping is a necessary evil and an administrative burden. At Lukáčik & Partners, we see it differently – as the key to the healthy growth of your business.
As a digitalized office with 17 years of experience from an international advisory environment (Deloitte), we provide more than just basic document processing. We utilize AI tools for invoice analysis that minimize error rates and save you time. Furthermore, as a licensed tax advisor, we guarantee that your accounting will not only be “in order” but also tax-optimized.
Who is required to maintain double-entry bookkeeping?
Slovak legislation (primarily the Commercial Code and the Accounting Act) clearly defines the entities that must maintain records in the double-entry bookkeeping system. These include, in particular:
– Business Companies: All limited liability companies (s.r.o.), joint-stock companies (a.s.), simple joint-stock companies (j.s.a.), and cooperatives, regardless of turnover.
– Foreign Entities: Organizational branches of foreign companies registered in the Commercial Register.
– Non-profit Entities Above the Limit: Civil associations and foundations whose income has exceeded the legally established threshold of €200,000.
– Voluntary Entities: Entities that have opted for the double-entry system voluntarily for better transparency toward banks or investors.
Expert Tip: Double-entry bookkeeping does not only track the movement of money in an account (income/expense), but also the accrual of costs and revenues. This allows you to see the exact profitability of the company in a given month, even if an invoice has not yet been paid.
What do our accounting services for s.r.o. and a.s. include?
Our double-entry bookkeeping services in Bratislava cover the complete life cycle of your finances. Unlike cheap alternatives, our price includes the expertise of a tax advisor:
– Complete Accounting Ledgers: Maintenance of the general ledger, journal, invoice registers, and accounts payable/receivable.
– VAT Agenda: Processing of VAT returns, control statements, and recapitulative statements (monthly/quarterly).
– Assets and Inventory: Records of long-term assets, depreciation plans, and maintenance of stock records.
– Monthly Reporting and Analysis: Thanks to AI invoice processing, current real-time reports on the company’s status are available to you.
– Annual Financial Statements and Taxes: Preparation of the balance sheet, profit and loss statement, and notes. Filing of the corporate income tax return.
Digital Accounting
No more carrying folders to the office. We are completely paperless.
– Snap and Upload: Simply upload every receipt or invoice via our app or send it by email.
– AI Analysis: Our systems automatically extract data from documents, eliminating the human factor and typing errors.
– Cloud Archive: All your documents are securely stored and accessible 24/7. During a tax inspection, everything is available “with one click.”
FAQ
Who is responsible for maintaining double-entry bookkeeping?
According to the law, the statutory representative (managing director) is always responsible for the accounting. Our experience allows you to focus on your business without worrying about the correctness of your records.
What is the difference between the accounting result and the tax base?
The accounting result (profit/loss) in double-entry bookkeeping is the accounting view of the company. The tax base is created by transforming this result through tax-deductible and non-deductible items according to the Income Tax Act. This is precisely where our expertise saves you the most money.
Do I need to be in Bratislava for you to manage my accounting?
Although we are specialists in double-entry bookkeeping in Bratislava, our digital and AI platform allows us to provide services to clients from all over Slovakia and abroad. Personal contact at our Bratislava office is always welcome, but it is not essential.
Why do you need my bank statements in electronic format (XML/CSV)?
Electronic statements allow us to perform automated payment matching. This speeds up processing, reduces the price per entry, and ensures that every unpaid invoice is immediately visible in the accounting system.
In case you are interested in our services, do not hesitate to contact us
in English
from an international advisory firm
and discretion
and accommodating approach
