Compliance🇸🇮SloveniaUpdated 2026-09-30

What is the minimum capital for a d.o.o. in Slovenia?

Quick Answer

A Slovenian d.o.o. needs minimum share capital of €7,500, with a minimum contribution of €50 per shareholder. It can have 1 to 50 founders and is registered through the SPOT one-stop portal.

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Detailed Explanation

## Capital Requirements

The d.o.o. (družba z omejeno odgovornostjo) is the default limited liability company for small and medium businesses in Slovenia. It requires minimum share capital of €7,500, with a minimum contribution of €50 per shareholder. A d.o.o. can have between 1 and 50 founders.

## One Shareholder Is Still a d.o.o.

A single-member d.o.o. is the same legal form as a multi-member one. Slovenia does not have a separate entity type for sole ownership, unlike some neighbouring countries.

## Registration

Registration runs through SPOT (spot.gov.si), the one-stop portal that replaced the old eVEM name. SPOT handles business-register entry, tax registration and social insurance in one flow. The business register itself is kept by AJPES, which issues a 10-digit business register number (matična številka). FURS issues the 8-digit tax number (davčna številka).

## Other Entity Types

  • s.p. (sole proprietor): no minimum capital, personal liability.
  • d.d. (joint-stock company): €25,000.
  • d.n.o. (general partnership): no minimum capital, unlimited liability, at least 2 founders.
  • k.d. (limited partnership): no minimum capital, at least 2 founders.

## After Registration

A new d.o.o. pays DDPO on profit, files annual accounts with AJPES and must consider VAT registration once turnover passes the threshold. Finn sets up the starting deadlines for a Slovenian company when you create it.

Source: https://spot.gov.si/

Real-World Examples

Solo founder setting up a d.o.o.

One founder registers a d.o.o. with the minimum €7,500 capital. Because one shareholder is allowed, no separate single-member entity type is needed.

Two partners choosing between forms

Two partners who want limited liability register a d.o.o. instead of a k.d., which would leave at least one of them with personal exposure.

Common Mistakes to Avoid

  • Looking for a separate single-member d.o.o. entity type that does not exist
  • Confusing the davčna številka from FURS with the matična številka from AJPES
  • Searching for eVEM, which is now SPOT

Frequently Asked Questions

Can one person own a d.o.o.?

Yes. A d.o.o. can have 1 to 50 founders, and a single-member d.o.o. is the same legal form.

What is the minimum capital for a joint-stock company?

A d.d. requires minimum capital of €25,000.

Practical Tips

  • Decide the entity type before registering, because changing form later is slower
  • Register through SPOT so tax and social insurance are set up together
  • Keep your davčna številka and matična številka in your company record

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