Building permit

What it means

A building permit is a decision of the building authority allowing a structure to be built or altered according to approved design documents. It confirms that the project complies with the zoning plan and technical rules and that the affected authorities and neighbours have been heard.

Slovakia's new Building Act, effective from 2025, merged the previously separate zoning decision and building permit procedures into a single permit for the construction project. The aim is to speed up and simplify construction, although the transition brings uncertainty for projects already under way.

Not every structure needs a building permit. Minor structures and some alterations only need to be notified, and certain works need not even that. Which regime applies depends on the type and scale of the structure, and in case of doubt it is wise to consult the building authority in advance.

How it works in practice

For a company building a warehouse, refitting offices or carrying out a real estate development project, the permit is a key milestone for both the schedule and the financing. Banks often make loan drawdowns conditional on a final permit, so obtaining it must be built into the timeline.

During construction, the developer and construction supervision are responsible for compliance with the permit. Once complete, occupancy approval follows, confirming that the building was built as permitted and may be used. Without it the building cannot lawfully be used and some changes cannot be entered in the land register.

In the accounts, the costs of design, fees and construction are accumulated as assets under construction, and the asset is put into use only on completion. When an existing building is converted, one has to assess whether it is a repair or a capital improvement, which increases the cost and is depreciated.

What to watch out for

A structure built without a permit or in breach of it is an unauthorised building. It risks a fine, retrospective approval with an uncertain outcome and, in the worst case, an order to remove it. The problem often surfaces only on a sale, a loan or an insurance claim.

A permit has limited validity if construction does not start within the set period. For long-delayed projects it is therefore necessary to track when the permit expires and to apply for an extension in time, otherwise the whole procedure may have to be repeated.