- Tax information for d.o.o.
- Submitting a VAT identification application for all types of companies (VAT-P2 form) for d.o.o.
- Reporting tax data for s.p.
- Submission of a request for issuing VAT identification number (VAT-P2 form) for s.P.
Taxes depend on the company’s activities and business forms.
- For all taxes (including taxes on social security), customs duties, excise duties and value added tax on imports are the responsibility of Finančna uprava Republike Slovenije.
Overview of standard tax rates in Slovenia
|VAT (Value Added Tax)||22% – standard rate; 9.5% – lower rate|
|Corporate income tax||19 %|
|Personal Income Tax (Income Tax from Activities)||advanced tax rates with regard to the amount of income: 16%, 27%, 34%, 39% and 50% respectively of 20% if the tax base is determined by taking into account actual revenues and standardized expenditure.|
|Social Security Contribution||16.1% to the burden of the employer (depending on the type of employment contract and the age of the employees, the employer may claim individual exemptions); 22.1% charged to the employee|
|Tax incentives||for investments in research and development, for investment, for employment, for employment of people with disabilities, for performing practical work in vocational education, voluntary supplementary pension insurance, for donations|
|Real estate tax||2 %|
|Payroll tax||ukinjen 2009|
|Capital duty tax||0–25 %|
Types of taxes
Taxes in Slovenia depend on the activities and organizational forms of the company.
The rates of taxation are 22- and 9.5%. You will become a tax payer if you exceed 50,000 euros in traffic over the last 12 months.
It is a tax on income from activities carried out by legal entities (d.o.o., d.d., etc.). The general tax rate is 19%.
Only private entrepreneurs (s.p) and other natural persons engaged in the activity (eg notaries, lawyers, journalists) are liable to pay income tax from activities as a subtype of personal income tax.
The tax rate on income from activities depends on whether you base the tax base on income from activities on the basis of actual revenues and actual expenditures (between 16% and 50%), or on the basis of actual revenues and standardized expenses (20%).
Social security contributions include contributions for pension and disability insurance, sickness insurance, unemployment insurance (employment) and a contribution for parental care.
Excise duty is paid from excise products, such as alcohol and alcoholic beverages, tobacco products, energy products and electricity. It is paid for excise products that are either manufactured in Slovenia imported from third countries or obtained from other EU Member States and are intended for consumption in Slovenia.
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 number is the identification number used for all taxes and for the uniform definition and connection of data in tax records. It’s an eight-digit number.
In the Tax Register, you are required to register ex officio. The entry is made by the competent financial office on the basis of data from the Business Register of Slovenia.
Reporting changes to the tax authority
- Any changes to the information contained in your application for registration in the tax register and not obtained by the tax authority ex officio on the basis of data from other registers and records, you must report to the competent financial office within eight days of the occurrence of the change. This sets it Zakon o finančni upravi – ZFU in Article 55.
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