What can Slovenia businesses claim as expenses?
8 common business expenses with Financial Administration of the Republic of Slovenia (FURS)-compliant rules for limited companies, sole traders and contractors in Slovenia.
Accountant and Professional Fees
Fees paid to accountants (računovodja), lawyers and other professional advisers for business purposes are fully deductible.
Business Travel and Mileage
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.
Company Vehicle Costs
A company car available for private use creates a monthly taxable benefit-in-kind (boniteta) of 1.5% of the vehicle's acquisition value, taxed through the driver's payroll. Purely business-use vehicles are fully deductible with no benefit.
Equipment and Software
Computers, phones, office equipment and business software subscriptions are deductible business expenses, either immediately (small-value items) or via depreciation for larger purchases.
Home Office Expenses
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.
Meals and Client Entertainment
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.
Phone and Internet Bills
Phone and internet costs used for business are deductible, in full if business-only, or proportionally for mixed personal/business use.
Training and Professional Development
Training courses, conferences and professional development directly related to the business or the owner/employee's role are deductible.