Do you issue invoices to your own limited liability company? The tax office may question the expense

Can an owner or managing director issue an invoice to their own company? And what are the consequences if the tax office questions such an invoice?

In the 55th episode of Highgate Talks, Peter Varga and Tomáš Demo discuss how owners of Slovak companies withdraw money from their businesses and what issues arise when invoicing through a sole proprietorship, a private limited company (s.r.o.), or a licensing agreement. The interview is moderated by Tomáš Demo, and Peter Varga explains the tax implications and shares insights from his experience with tax audits.

In the interview you will learn:

Why do many owners not pay the managing director a market-rate compensation,
whether and how it is possible to separate the duties of a managing director from other services provided to one’s own company,
What differences in approach exist between Slovak and Czech court decisions,
What can happen if the tax authority reclassifies income or does not recognize an invoice as a tax-deductible expense,
Why the contract alone is not enough, and how to prove what was actually delivered.

The podcast also features a telling example of the “singing CEO”—does every activity a person performs for their company automatically constitute the performance of the CEO’s duties?

We’ll discuss the topic of paying the owner from a Slovak company and invoicing to one’s own company in more detail at the conference “Why and How to Stay in Slovakia?”

► November 25, 2026 | Bratislava, A4 Studio
► In-person | limited capacity
► More information about the program, speakers, and registration: https://highgate.sk/konferencie/preco-ako-ostat-na-slovensku/

Do you issue invoices to your own limited liability company? The tax office may question the expense

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