# Slovenia Company Formation & Entity Choice

## Entity types, capital and incorporation (2025)

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.

- **Private limited company (d.o.o.)** — Družba z omejeno odgovornostjo — limited liability, most common form  _(Companies Act (ZGD-1))_
- **Public limited company (d.d.)** — Delniška družba — joint-stock company for larger enterprises  _(Companies Act (ZGD-1))_
- **Sole proprietor (s.p.)** — Samostojni podjetnik — individual entrepreneur, unlimited personal liability  _(Companies Act (ZGD-1))_
- **Minimum share capital — d.o.o.** — EUR 7,500 EUR  _(Companies 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 contributions EUR (approx — confirm paid-in proportion)  _(Companies Act (ZGD-1))_
- **Minimum share capital — d.d.** — EUR 25,000 EUR  _(Companies Act (ZGD-1))_
- **Registration authority** — Slovenian Business Register operated by AJPES; via the e-VEM/SPOT one-stop-shop  _(Court 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  _(Companies Act (ZGD-1))_
- **Typical timeline** — Simple cash-only d.o.o. registrable in a few working days (around 1 week) via SPOT (approx — varies with notary/bank)  _(Companies Act (ZGD-1))_
- **Incorporation cost** — Simple cash-contribution d.o.o. via SPOT is free of state fees; notarial/in-kind setups incur notary fees (approx — confirm current fees)  _(Companies Act (ZGD-1))_
- **Annual financial statements** — Annual report submitted to AJPES, generally by 31 March following year-end (approx — confirm exact deadline)  _(Companies Act (ZGD-1))_
- **Statutory audit** — Required for companies exceeding size thresholds (medium and large companies) per the Companies Act  _(Companies 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 registration  _(Financial Administration Act (ZFU) / Value Added Tax Act (ZDDV-1))_