Slovenia Sole Proprietor (s.p.) — DohDej & OPSVZ Return

Confirm the client is a Slovenian tax resident (worldwide income scope under ZDoh-2) and establish the basic profile: full-time vs part-time s.p. registration, VAT registration status (threshold EUR 60,000 from 2025), whether any employment income co-exists, and the prior-year accounting method. Residency status cannot be assumed — non-residents are taxed only on Slovenian-source income and the DohDej form cannot be prepared until residency is confirmed.

Determine whether the client qualifies for and benefits from the normiranec (standardised-expense) regime, which grants 80% deemed expenses so tax falls on roughly 20% of revenue, or whether actual-cost accounting is more favourable. For 2025 the full-time stay-in revenue ceiling is EUR 120,000 (2-year average); for part-time it is EUR 50,000. From 2026 normiranci move to a progressive scale with a 35% rate on revenue above EUR 120,000. Model both routes before committing.

Gather and classify all business transactions for the tax year. For VAT-registered clients, strip DDV (22% standard rate) from revenues — only the net (excl. DDV) amount is business income. Match bank-statement credits to issued invoices (PLAČILO RAČUNA, NAKAZILO, HONORAR, platform payouts from Stripe/PayPal/Upwork). Identify and classify deductible expenses (actual-cost clients), non-deductible items, and any capital or rental income that must be reported cedularly at 25%.

Reconcile the full year of self-employed social-security contributions paid to FURS under the OPSVZ payment reference. The s.p. pays both the employee and employer shares. The minimum monthly contribution base is approximately EUR 237.02 for 2025 (60% of the average gross wage; rising to ~EUR 303.11 for 2026). From 1 July 2025 a new Long-Term Care (LTC) contribution of 2% (self-employed bear both shares) is added under ZDOsk-1. The flat OZP compulsory health contribution of EUR 37.17/month (from 1 March 2025) is separate from the percentage-based ZZZS contributions and must also be reconciled.

Prepare the Davek od dohodka iz dejavnosti (DohDej) self-assessment return for submission on eDavki. Compute the tax base: gross business revenue minus deductible expenses (actual-cost) or 80% deemed expenses (normiranec), minus deductible social contributions. Apply the general allowance (splošna olajšava: EUR 5,260 for income above EUR 16,832; increased formula for lower incomes) and any family/dependent allowances. Apply the progressive dohodnina scale (16%/26%/33%/39%/50%) to arrive at the annual tax. Credit advance-tax (akontacija dohodnine) payments made during the year. Compute any residual tax payable or refund due.

Submit the finalised DohDej return through the FURS eDavki portal (edavki.durs.si). After submission, FURS will issue or update the informativni izračun dohodnine (IID). Where the final DohDej liability differs from the akontacija schedule, FURS will reset the monthly or quarterly advance-tax instalments for the coming year based on the new assessment. Confirm receipt of the IID, review the revised akontacija schedule, and advise the client on upcoming payment dates.