What is Normirani Odhodki (Flat-Rate Expense Scheme)?
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.
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Current Rate
80% deemed expense on the first €60,000 of turnover; 0% deemed expense above that
Example
An s.p. earning €90,000/year gets 80% deemed expenses only on the first €60,000 (€48,000 deduction). The remaining €30,000 has no deemed expense relief, a real cliff-edge worth planning around.
How Normirani Odhodki (Flat-Rate Expense Scheme) works in Slovenia
The entry limit is the average revenue of the two preceding tax years: €120,000 if compulsorily insured as self-employed for at least 75% of the minimum annual hours in each of those years, €50,000 if not insured on that basis in either year, €85,000 in the mixed case. Must register intent with FURS by 31 March. The former 5-year re-entry ban was removed in March 2026. Reformed for 2026.
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