Manager's Annual Report in a Slovak Apartment Building: Due 31 May

The manager (správca) of a Slovak apartment building must give the owners, by 31 May of the following year, a report on its activity for the previous year and a settlement of the use of the fund for operation, maintenance and repairs and of the payments for services. Until it does, it has no claim to the payments for management. This is Act No. 182/1993 Z. z. on the ownership of apartments and non-residential premises, in the version in force from 1 April 2025. It covers a house with a manager; for an owners' association we claim nothing here. The quotations are the Slovak text of the Act.

What does the Act say about the report?

„Správca je povinný najneskôr do 31. mája nasledujúceho roka predložiť vlastníkom bytov a nebytových priestorov v dome správu o svojej činnosti za predchádzajúci rok týkajúcej sa domu, najmä o finančnom hospodárení domu, o stave spoločných častí domu a spoločných zariadení domu, ako aj o iných významných skutočnostiach, ktoré súvisia so správou domu. Zároveň je povinný vykonať vyúčtovanie použitia fondu prevádzky, údržby a opráv, úhrad za plnenia rozúčtované na jednotlivé byty a nebytové priestory v dome.“ (Act 182/1993 Z. z. § 8a(2))

The deadline is 31 May of the next year. The topics are the financial management, the state of the common parts and installations, and other significant facts; "najmä" (in particular) means the list is not closed. The settlement is a separate duty. The Act prescribes no table or form. The management contract also sets the scope and content of the report:

„f) rozsah a obsah správy o činnosti správcu podľa odseku 2.“ (Act 182/1993 Z. z. § 8a(1)(f))

To learn what the report must cover in your house beyond the statutory topics, open the management contract.

What if the manager does not present it?

„Ak správca nepredloží vlastníkom bytov a nebytových priestorov v dome správu o svojej činnosti za predchádzajúci rok týkajúcu sa domu, vyúčtovanie použitia fondu prevádzky, údržby a opráv a úhrad za plnenia v lehote podľa odseku 2, nemá až do ich predloženia nárok na platby za správu; nárok na platbu za správu nemá správca aj vtedy, ak nepredloží do 30. novembra bežného roka plán opráv na nasledujúci kalendárny rok podľa § 8b ods. 1 písm. g).“ (Act 182/1993 Z. z. § 8a(4))

The consequence is concrete: until the report and the settlement are presented, the manager has no claim to the payments for management. The second half of the sentence, on the repair plan, is the subject of our article on the repair plan. The sentence does not say owners may withhold other payments (fund advances and the payments for services), and no such right can be read into it.

A single owner cannot end the management contract; the owners can, only by a decision, with three months' notice unless the contract says otherwise:

„Vlastník bytu alebo nebytového priestoru v dome nemôže zmluvu o výkone správy vypovedať.“ (Act 182/1993 Z. z. § 8a(1))

„Zmluva o výkone správy sa uzatvára so správcom písomne na neurčitý čas. Vlastníci bytov a nebytových priestorov v dome môžu vypovedať zmluvu o výkone správy len na základe rozhodnutia podľa § 14b ods. 1 písm. e). Výpovedná lehota je tri mesiace, ak sa zmluvné strany v zmluve o výkone správy nedohodnú inak.“ (Act 182/1993 Z. z. § 8a(6))

The quoted provisions do not link a missed 31 May to a right to terminate. If termination is considered, the owners decide by vote, and a lawyer should be asked.

Worked deadlines

The year 2026 closes on 31 December 2026. The manager must present the report and the settlement by 31 May 2027 at the latest. If it presents them only on 20 June 2027, then under the quoted sentence it had no claim to the payments for management until that day. How the consequence translates into particular monthly payments the Act as quoted does not say, so have a lawyer or the house's accountant assess it.

What an owner can ask for

„umožniť vlastníkovi bytu a nebytového priestoru v dome na požiadanie nahliadnuť do dokladov týkajúcich sa správy domu alebo čerpania fondu prevádzky, údržby a opráv, robiť si z nich výpisy, odpisy a kópie“ (Act 182/1993 Z. z. § 9(5)(d))

Start with: last year's activity report and the date it reached you; the settlement of the fund and of the payments for services for your apartment; the documents behind the large items, especially repairs; and the management contract with the scope of the report.

What a manager does to make 31 May

Close the books in April, prepare in the first half of May a text with the three statutory topics (finances, state of the common parts, other significant facts) and the settlement per apartment, and deliver before the end of May in a way you can prove. A report is better if a reader with no accounting background can follow it: figures with a short plain-language note where an amount changed from last year.

What Unitify does

The manager writes the activity report; Unitify does not write it. It helps with the material: advances and arrears per apartment, the house's expenses and owners' requests in one place, an equipment register with service history, and notices to owners in the resident app. The finished document can be stored with the house and published to owners. The app interface is in English for now and is set up for each project; there is no Slovak interface yet.

If you are a manager and want the material for the report at hand all year, you can start free from the Unitify page for Slovakia. If you are an owner, ask the manager for the report, the settlement and access to the documents.

Sources: Act No. 182/1993 Z. z., version in force from 1 April 2025, Slov-Lex; checked 7 November 2026. Later amendments were not confirmed: open the current version on slov-lex.sk before relying on it. This is not legal advice.