{"id":4252,"date":"2026-11-06T11:31:48","date_gmt":"2026-11-06T10:31:48","guid":{"rendered":"https:\/\/www.krestonslovakia.com\/aml-povinnosti-sa-mozu-tykat-aj-vasej-spolocnosti\/"},"modified":"2026-11-06T11:37:57","modified_gmt":"2026-11-06T10:37:57","slug":"aml-povinnosti-sa-mozu-tykat-aj-vasej-spolocnosti","status":"publish","type":"post","link":"https:\/\/www.krestonslovakia.com\/en\/aml-povinnosti-sa-mozu-tykat-aj-vasej-spolocnosti\/","title":{"rendered":"Your company may also be subject to AML obligations"},"content":{"rendered":"

Did you know that your company may be subject to AML obligations even in connection with activities it routinely carries out?<\/strong> For certain activities, the decisive factor is the business authorisation itself, even if the activity is merely registered in the Commercial Register or the Trade Register and is not actually carried out in practice.<\/p>\n

What are the consequences of non-compliance?<\/strong><\/h4>\n

For existing obliged entities, the deadline for registration in the goAML information system expires on 30 November 2026. For failure to comply with this obligation, the Financial Intelligence Unit may impose a fine of up to EUR 1,000,000 or up to twice the amount of the unlawful benefit obtained, whichever is higher. Such sanctions may have devastating consequences for the business. For each further breach of AML obligations, the fine may reach EUR 200,000. The AML Act also allows fines to be imposed on members of the statutory body or on the holder of a commercial power of attorney (prokurista<\/em>). In the case of breaches specified by law, the sanction decision is published on the Financial Intelligence Unit\u2019s portal for a period of five years, which may result in further adverse reputational consequences. The consequences may not end with payment of the fine. Publication of the sanction decision may undermine the trust of clients and business partners. Depending on the specific circumstances, a serious breach of AML obligations may also constitute grounds for exclusion from public procurement due to a serious breach of statutory obligations. Repeated breaches, or breaches lasting more than 12 months, constitute grounds for filing a motion to revoke the business authorisation. The specific penalty depends on the circumstances of the breach.<\/p>\n

Is your company an obliged entity under the AML Act?<\/strong><\/h4>\n

Less than a month remains. Verify in good time whether AML obligations apply to your company and what you need to put in place before an inspection takes place.<\/p>\n

We particularly recommend a review where your business activities include the following:<\/p>\n

    \n
  • Accounting services.<\/li>\n
  • Brokerage of the sale and purchase of real estate; in the case of brokerage of leases, where the monthly rent amounts to at least EUR 10,000.<\/li>\n
  • Trading in receivables, including factoring and forfaiting, financial leasing and currency exchange.<\/li>\n
  • Freight forwarding and public carrier and courier services.<\/li>\n
  • Provision of a registered office, registered office address or correspondence address and related services for companies, including virtual offices, where the services meet the statutory definition.<\/li>\n
  • Asset management services and corporate services, such as company formation, arranging for persons to hold positions in company bodies, or acting as administrator of an association of assets.<\/li>\n
  • Activities of business, organisational and economic consultants, where they include activities defined by law.<\/li>\n
  • Trading in art, antiques, precious metals or precious stones, and operating auction houses and pawnshops, where the statutory threshold of EUR 10,000 is met.<\/li>\n<\/ul>\n

    We will review the business activities registered in the Commercial Register or the Trade Register, as well as the substance of the services you provide. On this basis, we will assess whether you are an obliged entity and which obligations you must fulfil.<\/p>\n

    According to the guidance issued by the Financial Intelligence Unit, for several categories the decisive factor is the authorisation to carry out the activity, regardless of whether it is actually carried out. This applies, for example, to authorisations for accounting, trading in receivables, and the provision of a registered office, including a virtual office, and related corporate services. No minimum number of clients or minimum fee for the registered office applies.<\/p>\n

    In the case of consultancy, provision of a registered office and asset management services, the assessment depends on the performance of specific activities defined by law. Your company\u2019s situation must therefore be reviewed on an individual basis.<\/p>\n

    What is the registration deadline?<\/strong><\/h4>\n
      \n
    • By 30 November 2026, if you were already an obliged entity before 1 June 2026.<\/li>\n
    • Within 30 days of becoming an obliged entity, if you acquired that status on or after 1 June 2026. In that case, your deadline may already have expired.<\/li>\n<\/ul>\n

      Please note:<\/strong> registration is mandatory even if you have never identified an unusual business transaction.<\/p>\n

      To the extent required by law, you must ensure in particular:<\/p>\n

        \n
      • an up-to-date internal AML programme and risk assessment;<\/li>\n
      • the appointment of a person responsible for AML compliance;<\/li>\n
      • identification and verification of clients and ultimate beneficial owners, including politically exposed persons and sanctioned persons;<\/li>\n
      • monitoring and prompt reporting of unusual business transactions;<\/li>\n
      • record-keeping and regular training of relevant employees.<\/li>\n<\/ul>\n

        At Kreston Slovakia Legal, we will review your business activities, the services you provide and your existing AML documentation. We will explain your obligations and identify what needs to be supplemented. We can assist you with registration in the goAML information system, the preparation or updating of documentation, and employee training.<\/p>\n

        Contact us as soon as possible to ensure there is sufficient time to take the necessary steps.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

        Did you know that your company may be subject to AML obligations even in connection with activities it routinely carries out? For certain activities, the decisive factor is the business authorisation itself, even if the activity is merely registered in the Commercial Register or the Trade Register and is not actually carried out in practice. […]<\/p>\n","protected":false},"author":3,"featured_media":4250,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[36],"tags":[],"class_list":["post-4252","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-law"],"ase":null,"_links":{"self":[{"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/posts\/4252","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/comments?post=4252"}],"version-history":[{"count":3,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/posts\/4252\/revisions"}],"predecessor-version":[{"id":4258,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/posts\/4252\/revisions\/4258"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/media\/4250"}],"wp:attachment":[{"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/media?parent=4252"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/categories?post=4252"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/tags?post=4252"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}