Your AI accountant for Slovenia.

DDPO (Corporate Income Tax)

Davek od dohodkov pravnih oseb — Slovenia's corporate income tax. Statutory rate is 19%, but a temporary +3 percentage-point flood-reconstruction surcharge lifts the effective rate to 22% for tax years 2024 through 2028.

DDV (Value Added Tax)

Davek na dodano vrednost — Slovenia's VAT. Standard rate 22%, reduced rates 9.5% and 5%, with 0% for exports and intra-EU supplies. Registration threshold is €60,000/year of taxable turnover.

d.o.o. (Limited Liability Company)

Družba z omejeno odgovornostjo — Slovenia's standard limited liability company. Minimum share capital €7,500 (minimum €50 per shareholder), 1 to 50 founders. A single-member d.o.o. is the same legal form as a multi-member one.

s.p. (Sole Proprietor)

Samostojni podjetnik — a Slovenian sole proprietorship. No minimum capital, personal liability, registered via the SPOT portal. Can elect the normirani odhodki flat-rate expense scheme.

FURS (Financial Administration)

Finančna uprava Republike Slovenije — Slovenia's tax authority, responsible for DDPO, DDV, dohodnina, payroll contributions and fiscal verification of invoices.

AJPES (Business Register)

Agencija Republike Slovenije za javnopravne evidence in storitve — keeps Slovenia's business register and receives annual accounts (letno poročilo). Registration itself runs through the SPOT one-stop portal.

Slovenian s.p. sole proprietors on the normirani odhodki scheme can't claim actual home-office costs separately (they're covered by the 80% deemed expense). Companies (d.o.o.) and s.p.s tracking real costs can claim a proportional share of rent, utilities and internet for a dedicated home office space.

Business travel costs (train, flights, taxis, accommodation) and mileage for a personal vehicle used for business are deductible, with per-kilometre allowances for private-car business use.

Client entertainment (reprezentanca) is only 50% deductible for corporate tax purposes in Slovenia, not fully deductible. Staff meal allowances within statutory limits are deductible and tax-free for employees.

Computers, phones, office equipment and business software subscriptions are deductible business expenses, either immediately (small-value items) or via depreciation for larger purchases.

Fees paid to accountants (računovodja), lawyers and other professional advisers for business purposes are fully deductible.

Training courses, conferences and professional development directly related to the business or the owner/employee's role are deductible.