Slovenia Accounting & Tax Glossary

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.

FURS's mandatory electronic filing system for DDPO returns, DDV-O VAT returns, REK-O payroll declarations and most other Slovenian tax filings.

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

Slovenska poslovna točka — the rebrand of the old eVEM portal. Handles company/s.p. registration, business-register changes, tax registration and social insurance in one flow.

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.

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.

Slovenia's 8-digit tax number, used for both individuals and companies. The VAT number is simply 'SI' followed by the davčna številka.

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.

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.

A simplified tax scheme for s.p. sole proprietors: deemed expenses of 80% of revenue (capped at €60,000 of turnover), taxed at 20% up to €72,000 and 35% above, in place of tracking real costs.