Entry into the tax register

  • Reporting tax data for s.p.
  • Tax information for d.o.o.

Tax register is a register in which all taxpayers are registered. It is managed by the Financial Administration of the Republic of Slovenia.

By entering the tax register you are given a tax number. Tax identification number is an identification number that is used in connection with all taxes and for a uniform definition and connection of data in tax records kept by the Financial Administration of the Republic of Slovenia. It’s an eight-digit number.

How to register in the tax register?

In the Tax Register, you are required to register ex officio. The entry is made by the financial office on the basis of data from the Business Register of Slovenia (PRS).

Regardless, you must submit information about:

  1. the number and location of business premises used for performing activities and obtaining revenues,
  2. business units abroad,
  3. capital investments at home and abroad,
  4. the number of payment accounts abroad,
  5. related parties,
  6. a person who keeps books,
  7. the day of the month for the payment of salaries (this applies only to pp.).

You can submit this information at the same time as the application for entry in the Business Register of Slovenia already in the process of establishing the company via e-VEM or na točki SPOT (VEM).

They can also be submitted to the Financial Administration of the Republic of Slovenia on form DR-03 or DR-04 later, within 8 days of entering the Business Register of Slovenia (PRS) at the latest:

Entry of a sole trader into the tax register

  • The sole trader fulfills the form for entering the tax register DR-03.

A sole trader is a natural person who is engaged in a gainful activity on the market. Therefore, if you enter the tax register as a sole trader, the Financial Administration of the Republic of Slovenia does not assign a new tax number to you, but as a sole proprietor you use the tax number assigned to you as a natural person.

Entering the legal entity into the tax register

  • A legal entity (for example, d.o.o., d.d.) shall complete the form for entering the tax register DR-04.

As a legal entity, you enter the tax register in the process of establishing a company and obtain a (new) tax number (it is stated on the Business Registration Decision).

If you submit your DR-04 form (or tax information) within 8 days of entering the Business Register (PRS) and not in the registration process, you will not receive a certificate. The process is completed with your submission of the completed form.

Value Added Tax (VAT)

  • Submitting a VAT identification application for all types of companies (VAT-P2 form) for d.o.o.
    Z

Value added tax (VAT) is calculated and paid in Slovenia at the general rate of 22% and lower, at 9.5% of the tax base.

You become a tax payer if you exceed 50,000 euros in taxable traffic over the past 12 months.

In this case, you must submit an application for the issue of an VAT identification number at the latest in the month in which it is likely that the value of the taxable transaction will exceed the prescribed amount of EUR 50,000.

You can also become a taxpayer at your own discretion, even though you have a lower total taxable annual turnover of 50,000 euros. You can submit a request already in the process of setting up a business. However, the requirement is that you are identified for VAT purposes for at least 60 months.

The application for the VAT identification number must also be submitted by any taxable person whose total amount of intra-Union acquisitions of goods exceeds EUR 10,000 in the current calendar year.

The application must be submitted for the month in which it is likely that the total amount of acquisitions in the current calendar year will exceed EUR 10,000.

Any taxable person who is established in Slovenia who provides services in the territory of another Member State for which the VAT payer is solely a recipient of services in accordance with Article 196 of Council Directive 2006/112 / EC (hereinafter referred to as “VAT”), must also submit an application for the VAT identification number these are services whose place of taxation is determined in accordance with the general rule of article 25 of the ZDDV-1 and which the Slovenian taxpayer provides to a taxable person established in another Member State) and any taxable person for whom services are provided in Slovenia for which in accordance with point 3 of the first paragraph of Article 76 of the ZDDV-1, it is obliged to pay VAT (these are services whose place of taxation is determined in accordance with the general rule of Article 25 of the ZDDV-1 and carried out by a taxable person established outside Slovenia).

In the cases referred to in the preceding paragraph, the taxable person must submit the application for the issue of the VAT identification number before he / she receives or receives the first such service.

How do you become a Value Added Tax (VAT) taxpayer?

  • Submit to the tax authority a request for issuing an VAT identification number DDV-P2.

Submit it electronically via the eDavki or e-VEM system. The procedure can also be carried out at the VEM point when the expert assistance is provided free of charge.

Based on the application, the tax authority identifies you for VAT purposes. This will generate a VAT identification number, which consists of the SI prefix and the tax number.

Predložitev dokazil k zahtevkom za izdajo identifikacijskih številk DDV-P2 in DDV-P3

The tax authority shall issue an identification number no later than the last day of the month following the month in which the application is lodged.

Value Added Tax (VAT)

As a taxable person, identified for VAT purposes, you must be required to submit a VAT return (VAT) to the tax office.

You must submit it for each tax period separately, regardless of whether you are obliged to pay VAT for the tax period for which you submit your billing.

The tax period is a calendar month or a calendar quarter, depending on the taxable turnover achieved in the previous calendar year and some other conditions.

The deadline for submitting a VAT return is the last working day of the month following the expiration of the tax period and, in some cases, too earlier (eg if you are conducting transactions within the European Union and are required to submit a recapitulative report, you must submit a VAT return by the 20th of the following month following the expiration tax period).

IMPORTANT: Telecommunication services, radio and television broadcasting services and electronic services to be delivered to a non-taxable person will be taxed in the country where that person is established, permanent or normal, from 1 January 2015. Therefore, providers of such services will need to obtain a VAT identification number in all Member States in which their non-taxable persons are established or resident. However, taxable persons may opt to apply a special arrangement for these services.Več o posebni ureditvi (Mini VEM, M1SS, MOSS)+.

What is the procedure for identification for VAT purposes in the case of a foreign company which does not have a head office in Slovenia but carries out an activity on the territory of Slovenia?

Even if you have a registered office in another country, and in Slovenia you are taxing supplies of goods or services (for which the payee is not designated as the recipient of the service), you must be identified for VAT purposes before the first delivery. First, you need to get it slovensko davčno številko.

At least 15 days before starting the business, you must submit a request for the VAT ID number. The application shall be filed electronically using the form DDV-P3 through sistema eDavki.

You must enclose with the application:

  • A certificate from the competent authority of the country where you are established that you are obliged to charge VAT in that country or a business register entry that proves that you are registered as a business entity in your home country,
  • proof that you intend to pursue an activity in Slovenia.

The tax authority will issue a VAT identification decision to you at the latest by the day indicated in the request to carry out a taxable supply.

By law, you must levy VAT and comply with other VAT obligations no later than the day when you started to perform a taxable activity in Slovenia.

As a foreign taxpayer who acquires a Slovenian tax number and a VAT ID, you must submit a VAT return on a monthly basis.

Tax on income of legal persons

The rate of corporation tax is 19 percent.

In Slovenia, the rate of corporation tax is 19 percent. Taxpayers are all legal entities (corporate income tax is not paid by sole traders who are natural and not legal entities).

According to the general principle of determining the tax base in the tax return on corporation tax, the tax base for a resident and a non-resident’s business (for non-resident business or operations in a business unit or through a business unit in Slovenia) is the profit identified as a surplus of revenue over expenditure is determined by law. The costs incurred for the purposes of this establishment outside Slovenia may also be attributed to the establishment.

When determining revenue and expenditure, the revenue and expenditure determined in the profit and loss account or the annual report corresponding to the profit and loss account with specific features or adjustments on the revenue and expenditure side determined by Zakon o davku od dohodkov pravnih oseb ZDDPO-2.

Special arrangements for determining the tax base with respect to standardized expenditure

Taxpayers may determine the tax base by taking into account normalized expenses if they fulfill the conditions laid down by the law governing the taxation of corporation tax and carry out the notification in accordance with this Act and the law governing the tax procedure.

The use of a simplified tax assessment system is possible under the following conditions:

  • if the income of a taxable person determined under the accounting rules during the calendar year preceding the tax period for which the taxable person applies the determination of the tax base with respect to the normalized expenditure does not exceed EUR 50,000 or
  • if the taxpayer’s income does not exceed EUR 100 000 and if at least one person for full time has been insured for at least five months continuously.

When determining the tax base by taking into account the standardized expenses, the tax-deductible income and the standardized expenses in the amount of 80 per cent of taxable income are taken into account but not more than 40,000 euros or 80,000 euros if the taxable year for which the tax base is established is in accordance with the law governing pension and disability insurance, at least one full-time employee must be insured for at least five months continuously.

Actual costs, tax deductions and tax loss are not recognized. In this case, the tax period is the calendar year. Monitoring or ongoing verification of the fulfillment of conditions is the obligation of the taxpayer.

A taxpayer whose average of revenues determined under the accounting rules for two successive tax periods exceeds 150,000 euros must compulsorily exit the system. The taxpayer can remain in the system if he has a total of up to 300,000 euros in revenue in two consecutive tax periods.

The fourth paragraph of Article 67.d of the ZDDPO-2 stipulates that, for the purposes of determining the amount of revenue referred to in Article 67.b of this Act, a special case shall be considered if there is a connection between persons. In this regard, in the fifth paragraph of Article 67.d of ZDDPO-2, a definition of related persons is made by referring to the already existing legal definitions of related persons (articles 16 and 17 ZDDPO-2), the scope of the definition of family members on brothers and sisters, but only for the identification of related parties as supplemented by Article 67.d of the ZDDPO-2. Furthermore, the sixth paragraph provides that the income of the taxable person and related parties for the purposes of determining the amount of revenue shall be aggregated. The seventh paragraph stipulates that revenues shall not be added together if the taxpayer proves that the main purpose or one of the main purposes for the scheme of operations is not meeting the conditions for determining the tax base by taking into account the standardized expenses.

Revenue from related parties is, in some cases, aggregated if the main purpose or one of the main purposes for the business scheme is to meet the condition for the threshold of income with the chain-based establishment of taxpayers. The burden of proof lies with the debtor.

Taxpayers who start a new business may determine the tax base by taking into account the normalized expenses in the first and, if they have started operating within the last six months of the first tax period, even in the second tax period, if the tax authority within the deadline prescribed by the law governing tax procedure, they will declare that they will determine the tax base by taking into account the normalized expenditure.

Registration of the tax period and calculation of the envisaged tax base (for legal entities)

You pay and tax the corporation tax on the basis of the principle of self-taxation on the basis of a tax return for the tax period.

The tax period for the calculation of corporate income tax is the calendar year, but you can choose that your tax period will be equal to your fiscal year, which is different from the calendar year, with the tax period not exceeding 12 months.

You must submit a tax return to the competent financial office where you are registered in the tax register no later than March 31 of the current year for the previous year if your tax period is equal to the calendar year.

If you make a tax return for a taxable period that is equal to the financial year and differs from the calendar year, submit a tax return no later than three months after the start of the current financial year for the previous financial year.

Submit your tax return electronically via the system eDavki. You must first obtain a form to submit the form digitalno potrdilo.

During the tax period, you pay a tax advance in monthly or quarterly installments. Meals shall be payable on the last day of the period to which they relate and must be paid within 10 days after maturity.

Determination of advance payment for newly established taxable persons

If you are starting a new business, you yourself calculate your tax advance. For this purpose, calculate the tax base for the tax period for which you will pay the advance payment in the tax return.

Tax on income from activities

When you begin to pursue an activity as a sole trader, you become a taxpayer for income tax from an activity.

Income from an activity is considered income derived from independent independent performance of the business, irrespective of the purpose and result of the activity.

Performing an activity means the pursuit of any enterprise, agricultural or forestry activity, professional activity or other independent independent activity, including the exploitation of property and property rights.

Even if you have a business abroad and are operating in Slovenia, you are, as a rule, obliged to pay income tax on income with a source in Slovenia.

When is the deadline for submitting a tax return?

The tax return for advance payment of personal income tax and personal income tax on income from activities must be submitted to the tax authority no later than March 31 of the current year for the previous year.

Submit the document electronically via the system eDavki.

Determination of the tax base on income from activities (for sole proprietors)

What is the rate of income tax from the activity?

It depends on whether you determine the tax base on income from activities based on:

  • actual revenue and actual expenditure, or
  • actual revenues and standardized expenditure (you have the status of a “normative”).

For taxpayers who determine the tax base on income from activities based on actual revenues and actual expenses, the income tax rates from the tax scale from 16 to 50 percent are taken into account when calculating the advance payment of personal income tax.

For taxpayers who determine the tax base on income from activities based on actual revenues and standardized expenses, income tax is levied at a rate of 20 percent.

Determination of the tax base by taking into account actual revenues and actual expenditure

The tax base is a profit that is determined by deducting expenditure from revenues generated in a calendar year. In order to determine revenue and expenditure, it is used in addition to Zakona o dohodnini (ZDoh-2) also Zakon o davku od dohodkov pravnih oseb (ZDDPO-2).

Taxpayers may also, in the tax return form, advance your personal income tax and income tax on income from activities also tax deductions provided for by the Personal Income Tax Act, namely:

  • relief for investment in research and development,
  • investment relief,
  • relief for employment,
  • relief for the employment of disabled people,
  • relief for disabled persons,
  • relief for carrying out practical work in professional education,
  • relief for voluntary supplementary pension insurance,
  • relief for donations.


Od ugotovljene davčne osnove t.j. dobička morate zavezanci plačati akontacijo dohodnine od dohodka iz dejavnosti.

In calculating the advance payment of personal income tax, the income tax rates from the tax scale (from 16% to 50%) are taken into account, and taxpayers can also take into account general, additional general and special relief for dependents.

You may take into consideration the allowances provided that for each tax year, these allowances have not been taken into account in calculating the advance payment of personal income tax from income from employment paid by the principal employer, or less than 5/12 of these reliefs have been taken into account in this way.

In addition to the aforementioned facilities, taxpayers can also take into account the allowance for voluntary supplementary pension insurance for premiums for voluntary supplementary pension insurance, which you pay for the collective insurance plan for yourself, if you are compulsory pension and disability insurance as self-employed persons.

On the basis of the tax return, the advance advance payment of personal income tax is also determined, which is paid in the current tax year:

  • in monthly installments (if the amount of transitional advance exceeds EUR 400), or
  • in three-month installments (if the amount of advance payment does not exceed EUR 400).

Pre-payment installments are due on the last day of the period to which they relate and must be paid within 10 days after maturity.

As a sole proprietor, prior to starting an activity, you yourself calculate a pre-payment in an amount equal to the amount of the estimated tax base of the fiscal year for which the advance advance is paid. Reasonable calculation of the envisaged tax base, the amount of the advance payment and the installments of the previous advance payment to the tax authority within 8 days of registration in the primary register (ie in the case of a sole proprietor of the Business Register of Slovenia) or at the submission of an application for vpis v davčni register.

Determination of the tax base by taking into account the standardized expenditure

Determining the tax base by taking into account the standardized expenses means a simplified way of determining the tax base, since the obligors do not have to keep records of the expenses or expenses they incur in business.

In case the income tax base is determined on the basis of actual revenues and standardized expenses, the tax base is established in such a way that the normalized expenses are deducted from the generated revenues, in the amount of 80% of generated revenues, but not more than EUR 40,000 , or EUR 80 000 if, in the tax year for which the taxable amount is established, with a taxpayer, in accordance with the law governing pension and invalidity insurance, at least one full-time employee is obliged to be insured for a continuous period of at least five months. For the members of the farm household, the threshold is determined in the same amount (80,000 euros), but as a multiple, taking into account the holder and other members of the farm household, which are compulsory pension and disability insurance as farmers or members of the farm household.

Income tax on income from activities is levied at 20% tax rate and is considered to be a definitive tax.

In this way, only the taxpayers can determine the tax base under the following conditions:

  • in the tax year preceding this tax year, liable income from activities does not exceed EUR 50,000 or
  • in the tax year preceding this fiscal year, liable income from activities does not exceed EUR 100,000 and the obligor (also the person liable for the tax) is compulsory pension and disability insurance at least one full-time employee for at least five months and
  • the taxpayer shall notify the tax authority in a timely manner.
  • For members of the farm household who determine the tax base from the basic agricultural and basic forestry activities of the next tax year, taking into account the normalized expenditure, if such a method of determining the tax base is notified to the tax authority and their income from activities determined under the accounting rules during the fiscal year in the tax year, do not exceed EUR 100,000 per bearer and another member of a farm household who is included in compulsory pension and invalidity insurance as a farmer or a member of a farm household in accordance with the law governing compulsory pension and disability insurance.

Determining the tax base by taking into account the standardized expenditure is appropriate for those taxpayers who have less costs than the normalized expenditure.

A taxpayer whose average of income from activities determined under the accounting rules for two consecutive previous years exceeds 150,000 euros must compulsorily exit the system. A taxpayer can remain in the system if he has a total of up to 300,000 euros in revenue in two consecutive previous years. For farm households, the threshold is determined in the same amount, but in a multiple, taking into account the holder and other members of the farm household, who are compulsory pension and disability insurance as farmers or members of the farm household.

When assessing the condition for compulsory exit from the determination of the tax base, taking into account the standardized expenses according to paragraph 14 of Article 48 of the Personal Income Tax Act (ZDoh-2), the income of the taxpayer and revenues under the conditions as defined in Article 48 para. ZDoh- 2, in addition to the income of the taxpayer, under certain conditions, also the revenues of certain other persons, including related persons.

Revenue from related parties is, in some cases, aggregated if the main purpose or one of the main purposes for the business scheme is to meet the condition for the threshold of income with the chain-based establishment of taxpayers. In spite of their cohesion, incomes are not added together if the taxpayer proves that the main or one of the main purposes of the scheme of operations was not meeting the conditions for determining the tax base by taking into account the standardized expenses. It is described already for the tax year 2018, with the estimation of the fulfillment of income conditions taking into account the achieved revenues determined under the accounting rules in 2016 and 2017.

Social Security contributions

  • Registration of sole trader and worker in compulsory social security (form M-1) for s.P.
  • Registration of a worker in compulsory social insurance for a company (form M-1)
  • Registration of insurance against injury at work and occupational diseases (form M12) for a companyZ

Več E-postopkov

Social security contributions include a contribution to pension and disability insurance, health insurance, unemployment insurance (recruitment) and a contribution to parental care.

Income from employment – employment contract

Paying companies must pay and pay advance on income tax and social security contributions from paid income.

The principal employer (the worker acquires the major part of his income) calculates the advance of personal income tax by using the personal income tax rates and the scale from Article 122 of the Personal Income Tax Act – ZDoh-2, calculated at 1/12 years and also taking into account 1/12 of the amount of the reliefs set out in ZDoh-2.

The employer, which is not the main employer, calculates the advance payment of personal income tax at the rate of 25%.

The employer also calculates and pays social security contributions for the insured (employee) and the employer.

Type of contributionThe rate of the insured’s contributionEmployer contribution rate
Type of contributionThe rate of the insured’s contributionEmployer contribution rate
for pension and disability insurance15,50 %8,85 %
for health insurance6,36 %6,56 %
for parental care0,10 %0,10 %
in the case of unemployment (employment)0,14 %0,06 %
for injuries at work and occupational diseases0,53 %
Together22,10%16,10 %

Registrirani s.p.

Persons who are compulsorily insured on the basis of the status of a natural person performing self-employed activity – self-employed persons, pay contributions from the insurance base determined according to the regulations on pension and disability insurance.

The insurance base is determined according to the profit achieved by the self-employed person in the previous year.

The types and rates of contributions paid by self-employed persons are shown in the table below:

Type of contributionThe rate of the insured’s contributionEmployer contribution rate
for pension and disability insurance15,50 %8,85 %
for health insurance6,36 %6,56 %
for parental care0,10 %0,10 %
in the case of unemployment (employment)0,14 %0,06 %
for injuries at work and occupational diseases0,53 %
Together22,10%16,10 %

Prepaid billing of social security contributions

For the month of January 2017 and beyond, the tax authority will compile the overdelivered settlement of social security contributions (POPSV) and submit it to the taxpayer electronically via the eDavki portal no later than the 10th of the month for the previous month.

If the data in the POPSV are incorrect and / or complete or if the POPSV has not been suspended by the tax authority in the eCurrent system, the debtor must submit the statement of the OPSVZ itself by the month of the last day of the month for the previous month, and the contributions must be paid no later than the 20th day of the month for the previous month.

First registered s.p.

For the first time registered registries, the first 24 months of business are entitled to pay lower contributions for pension and disability insurance, namely the contributor’s contribution and the employer’s contribution. This is valid from 1 July 2013 on the basis of the provision of Article 14 paragraph 2 ZPIZ-2.

In the first 12 months of operation after the first entry in the business register or other register or record, the taxpayers are exempted from paying the part of the insured’s contribution and the employer’s contribution for pension and invalidity insurance in the amount of 50% and in the next 12 months they are exempted from paying part of the insured person’s and pension and disability insurance in the amount of 30% of the amount of the contribution.

If the first 12 months after the first registration expires during the monthly period for which the calculation of contributions is proposed, the taxable person must submit two separate accounts of the TSO for this month:

Lump sum contributions

Persons performing an activity as an accessory profession (they perform an activity independently, for example, through a contract of employment and are not included in insurance on the basis of performing activities) must pay a contribution to the pension, disability and health insurance in a lump sum.

Prijava v obvezna socialna zavarovanja

The employer can apply to the compulsory social insurance on the e-VEM portal or any SPOT (VEM).

Samozaposlene osebe same vložijo prijavo v obvezna socialna zavarovanja na portalu e-VEM ali kateri koli točki SPOT (VEM).

Source eVEM:
http://evem.gov.si/info/poslujem/davki/