Can I Claim Meals and Client Entertainment as a Business Expense in Slovenia?
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.
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What Financial Administration of the Republic of Slovenia (FURS) says
ZDDPO-2 Art. 31 (reprezentanca 50% deductibility cap).
When you can claim
- Client meals and entertainment — 50% deductible against DDPO
- Employee meal allowance (regres za prehrano) within the statutory tax-free daily limit
- Staff Christmas/team events within reasonable, documented limits
When you cannot claim
- The other 50% of client entertainment costs (reprezentanca) — never deductible
- Personal meals with no business attendees or purpose
Good to know
Pro tip: Keep entertainment (reprezentanca) coded separately from ordinary staff meal costs — mixing them up understates your real DDPO liability since only entertainment gets the 50% haircut.
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