Can I issue an invoice from my sole proprietorship or limited liability company to my own company?

Petr Varga’s Training Session
Video recording from the webinar on the 26th. 8. 2026

Topic: Can I issue an invoice from my sole proprietorship/limited liability company to my own company?
Format: Webinar
Speaker: Peter Varga (Highgate Group)

Peter Varga, founder and partner at Highgate Law & Tax—the Law Firm of the Year in the areas of tax law and capital markets—will guide you through the following topics in a practical manner during the webinar:

✓ Which form of compensation for a managing director (employment, limited liability company, sole proprietorship, license) is most advantageous from a tax and social security perspective.

✓ The actual net amounts you’ll receive under each option.

✓ When might an executive’s invoicing of his or her own company be reclassified as employment or disallowed as a tax deduction?

✓ Current Slovak and Czech case law on this topic.

WEBINAR CONTENT – Questions

COMPENSATION STRUCTURE AND TAXES

• As a managing director, should I pay myself a salary, invoice through an SRO, a sole proprietorship, or a license?
• How much net income will I actually have left with each option?
• What are the current tax and contribution rates for 2026?
• Is it worth it for me to receive an irregular bonus instead of a regular one?

RISK OF BEING RECLASSIFIED AS DEPENDENT WORK AND NOT BEING RECOGNIZED AS A TAX DEDUCTION

• When will the tax office reclassify my invoice as work performed as an independent contractor?
• What exactly determines whether my work is truly independent?
• Do I need to have my own employees or other clients to be safe?
• How do Slovak courts view this issue compared to Czech courts?

CASE LAW

• What specific cases have Slovak and Czech courts already handled?
• When did the court rule in favor of the business owner, and when did it rule in favor of the tax authority?
• What lessons can be learned from the case of the “singing CEO” or from a management contract?