Slovenia (SI)
Slovenia is a small, prosperous Central European republic nestled at the crossroads of the Alps, the Mediterranean, and the Pannonian Plain — the first former Yugoslav country to join both the EU (2004) and the Eurozone (2007).
Capital: Ljubljana
Region: Europe
Language: Slovenian
Currency: EUR (€)
Cost of living: Affordable (index 55)
Emergency: 112
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Business Setup
Start a business or go freelance in Slovenia.
🧑💻 Freelancer / Self-Employed Guide
Steps to register:
- 1 Register as s.p. (samostojni podjetnik) via SPOT portal (epodjetnik.si) — free, takes 15 minutes with a SI-PASS digital certificate or in person at the Upravna enota. You receive a matična številka podjetja (business registration number).
- 2 Simultaneously register with FURS (Financial Administration) for your davčna številka (tax number) and VAT registration if applicable.
- 3 Register at ZPIZ (Pension Institute) and ZZZS (Health Insurance Institute) as self-employed — mandatory within 8 days of starting business activities. You pay both employee and employer portions of social contributions.
- 4 Choose your accounting method: standard accounting (splošna davčna osnova — taxed on profit) or the normiranci scheme (normirani odhodki — 20–80% of income deducted as flat expenses).
- 5 Open a business bank account (recommended for accounting clarity — not legally mandatory for s.p. but strongly advisable).
- 6 Issue invoices including: your name/address, davčna številka, recipient details, sequential invoice number, date, description of services, amounts, and DDV (VAT) if registered.
- 7 File quarterly or monthly DDV (VAT) returns if VAT-registered. Annual income tax return via FURS/e-davki.
- 8 Consider whether converting to d.o.o. makes financial sense once income consistently exceeds €30,000–40,000/year — the 19% corporate tax rate is often more efficient than personal income tax at higher levels.
Tax registration
As an s.p., you register automatically for personal income tax (dohodnina) through FURS when you register the business. Quarterly advance tax payments (akontacija dohodnine) must be made. Register for DDV (VAT) at FURS once annual turnover exceeds €50,000, or voluntarily at any point. Self-employed persons (s.p.) must file an annual tax return via e-davki (edavki.fu.gov.si) by 31 July.
VAT threshold
€50,000 annual turnover. Once turnover exceeds this threshold, registration for DDV (VAT) is mandatory. Many s.p. operators voluntarily register for VAT earlier (e.g., when working with VAT-registered business clients who need to reclaim input VAT). Standard DDV rate: 22%. File monthly or quarterly DDV returns at FURS/e-davki.
Invoicing
Slovenian invoices (račun) must include: issuer name/company name and address; davčna številka (VAT number if applicable, prefixed SI); customer name and address; sequential invoice number; invoice date and date of supply; description of goods or services; quantity; unit price; subtotal; DDV rate and amount (or "DDV ni zaračunan" if exempt); total. Electronic invoicing (e-račun) is required for invoicing public sector bodies and increasingly used business-to-business. Keep all invoices for at least 10 years.
Social security
Self-employed persons (s.p.) pay both the employee and employer portions of all social contributions, based on a minimum contribution base (minimalna osnova) or actual income if higher. In 2026: pension 15.50% + 8.85% = 24.35%; health 6.36% + 6.56% = 12.92%; unemployment 0.14% + 0.06% = 0.20%; parental 0.10% + 0.10% = 0.20%; injury 0% + 0.53% = 0.53%. Total self-employed social contributions: approximately 38.2% of the contribution base. Minimum monthly contribution base in 2026: approximately €1,500. Register at ZPIZ and ZZZS within 8 days of business registration.
💡 The "normiranci" scheme is important for Slovenian freelancers: self-employed persons with annual turnover under €150,000 can elect to be taxed on a deemed profit basis — the tax authority automatically deducts 80% of revenue as notional expenses (for income under €50,000) or 40% (for income €50,000–150,000), leaving only 20% or 60% respectively as taxable income. This can be very advantageous for freelancers with low actual expenses. However, normiranci cannot claim actual expenses and must exit the scheme if turnover exceeds the threshold. Consult a davčni svetovalec (tax advisor) to determine the best approach. The normiranci scheme is particularly popular among IT freelancers and creative professionals.
🏢 Business Structures
s.p. · Samostojni podjetnik posameznik
Sole trader / Self-employed person
€0 (no minimum capital required)
Min. capital
1 business day online via SPOT / ePodjetnik (epodjetnik.si). Tax number and registration confirmed quickly.
Setup time
Liability: Unlimited personal liability — the owner is personally responsible for all business obligations.
Setup cost: €0 to register. Registration fee: €0 via the SPOT system (ePodjetnik). Some business activities require a licence or proof of qualification.
Best for: Freelancers, consultants, tradespeople, sole practitioners, and anyone starting out in self-employment. The most common business form in Slovenia. Simple accounting for those with turnover under the VAT threshold (€50,000). Note: s.p. income is taxed as personal income, which can result in high effective rates for successful businesses.
d.o.o. · Družba z omejeno odgovornostjo
Private limited liability company (LLC)
€7,500 minimum share capital (can be contributed in cash or kind; €7,500 is the statutory minimum)
Min. capital
1–3 business days via SPOT online system if using standard articles of association. Notarial deed: adds 1–2 weeks.
Setup time
Liability: Limited — shareholders are not personally liable beyond their share capital contribution.
Setup cost: Registration fee: €65 via SPOT. Notary fee: €200–500 if not using the standard online incorporation process. Plus €7,500 minimum capital. Accounting software or accountant: €50–200/month ongoing.
Best for: Most small to medium businesses, entrepreneurs wanting limited liability, companies hiring employees, and anyone with significant business income. Company tax rate is 19% (lower than personal income tax top rates). Commonly used by established freelancers and growing businesses. The d.o.o. is the Slovenian equivalent of a UK Ltd or German GmbH.
d.d. · Delniška družba
Public limited company (joint-stock company)
€25,000 minimum share capital
Min. capital
2–4 weeks including notarial deed preparation and court registration.
Setup time
Liability: Limited — shareholders are not personally liable beyond their investment.
Setup cost: Registration fee plus notary fees of €500–2,000. Plus €25,000 minimum capital. Complex articles of association typically require legal assistance.
Best for: Larger companies, those planning to raise substantial capital, companies seeking stock exchange listing. Much less common than d.o.o. for small businesses.
k.d. · Komanditna družba
Limited partnership
€0
Min. capital
1–2 weeks.
Setup time
Liability: Mixed: general partners (komplementarji) have unlimited liability; limited partners (komanditisti) are liable only up to their contribution.
Setup cost: Similar to s.p. for registration plus legal advice for the partnership agreement.
Best for: Partnerships where some partners want limited liability and others manage operations. Less common than d.o.o. in practice.
z.o.o. · Zadruga z omejeno odgovornostjo
Cooperative with limited liability
€500 minimum
Min. capital
2–4 weeks.
Setup time
Liability: Limited for members.
Setup cost: Registration fee plus drafting of rules (pravila zadruge).
Best for: Agricultural cooperatives, worker cooperatives, social enterprises, and groups of individuals wanting to pool resources for a common purpose.
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