Can I Claim Home Office Expenses as a Business Expense in Slovenia?
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.
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What Financial Administration of the Republic of Slovenia (FURS) says
General business-expense deductibility under ZDDPO-2 (companies) and ZDoh-2 (personal income tax for s.p. not on the flat-rate scheme).
When you can claim
- d.o.o. director working from a dedicated home office — proportional rent, electricity and internet based on room area vs total floor area
- s.p. NOT on normirani odhodki — same proportional-cost approach, documented with receipts
- Home office equipment (desk, monitor, chair) bought for business use — deductible as a business asset
When you cannot claim
- Home office costs for an s.p. already on the normirani odhodki flat-rate scheme — deemed to be covered by the 80% expense allowance
- General living costs for the whole home unless a dedicated separate room is used for business
Good to know
Pro tip: If you're on normirani odhodki and your home-office costs are genuinely significant, compare the maths against tracking real expenses — the flat-rate scheme trades simplicity for a fixed 80% deduction that may undershoot real costs for some businesses.
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