What is s.p. (Sole Proprietor)?
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.
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Example
A freelance designer registers as an s.p., invoices clients directly, and elects normirani odhodki to simplify bookkeeping below the turnover cap.
How s.p. (Sole Proprietor) works in Slovenia
An s.p. pays personal income tax (dohodnina) on business profit rather than corporate tax. It's the simplest way to trade as an individual in Slovenia, with no minimum capital requirement and straightforward registration through SPOT (the rebrand of the old eVEM portal).
Related terms
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.
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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