Source-cited draft: company formation & entity choice for Slovenia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Private limited company (d.o.o.)
Družba z omejeno odgovornostjo — limited liability, most common formCompanies Act (ZGD-1)
Public limited company (d.d.)
Delniška družba — joint-stock company for larger enterprisesCompanies Act (ZGD-1)
Sole proprietor (s.p.)
Samostojni podjetnik — individual entrepreneur, unlimited personal liabilityCompanies Act (ZGD-1)
Minimum share capital — d.o.o.
EUR 7,500Companies Act (ZGD-1)
Minimum paid-in at registration — d.o.o.
At least one quarter of each cash contribution and at least EUR 7,500 in total contributionsCompanies Act (ZGD-1)
Minimum share capital — d.d.
EUR 25,000Companies Act (ZGD-1)
Registration authority
Slovenian Business Register operated by AJPES; via the e-VEM/SPOT one-stop-shopCourt Register of Legal Entities Act (ZSReg)
Incorporation steps
1) Reserve name & draft articles; 2) deposit capital and obtain bank confirmation; 3) register with AJPES (notarial deed for in-kind/complex setups); 4) obtain tax number (TIN) from FURS; 5) register for VAT if applicable
The most common Slovenian business vehicle is the private limited company (d.o.o.). Incorporation runs through the e-VEM/SPOT one-stop-shop and the AJPES business register, and simple cash-only companies can often be registered free of charge.
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Other Slovenia computations in the OpenAccountants Tax Library.
Typical timeline
Simple cash-only d.o.o. registrable in a few working days (around 1 week) via SPOTCompanies Act (ZGD-1)
Incorporation cost
Simple cash-contribution d.o.o. via SPOT is free of state fees; notarial/in-kind setups incur notary feesCompanies Act (ZGD-1)
Annual financial statements
Annual report submitted to AJPES, generally by 31 March following year-endCompanies Act (ZGD-1)
Statutory audit
Required for companies exceeding size thresholds (medium and large companies) per the Companies ActCompanies Act (ZGD-1)
Tax registration
Company entered in the tax register and assigned a TIN automatically on AJPES registration; separate VAT ID required for VAT registrationFinancial Administration Act (ZFU) / Value Added Tax Act (ZDDV-1)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.