Changes for Norm-Based Sole Proprietors: What the New Rules May Bring
Norm-based taxation has long been a popular option for small entrepreneurs due to its simplified accounting and relatively low tax burden. However, discussions about tightening the rules ...
Read moreTax Audit Priorities for 2026: Where the Focus Lies
The Slovenian tax authority has announced priority areas for tax audits in 2026 based on risk analysis and compliance monitoring. Key focus areas include: cross-border ...
Read moreVAT Reporting Period Changes for 2026: What Businesses Should Verify
The Slovenian tax authority has implemented the annual update of VAT reporting periods for 2026. The updated reporting periods are now visible in the eDavki system. This affects: ...
Read moreNew Tax Procedure Act (ZDavP-2P): What Changes in 2026
As of 1 January 2026, amendments to the Slovenian Tax Procedure Act (ZDavP-2P) have entered into force. The changes introduce adjustments to procedural rules and electronic communication ...
Read moreClosing a Sole Proprietorship: Which Obligations Remain?
Closing a sole proprietorship is administratively straightforward, but financial and tax obligations do not automatically disappear. Before termination, the entrepreneur must: ...
Read moreStatute of Limitations for Tax Liabilities: When Does Responsibility Actually End?
Many business owners assume that tax liabilities simply expire after a few years. In reality, the statute of limitations depends on several factors and is not automatic. Limitation ...
Read moreTravel Expense Reimbursements: When They Are Tax-Exempt – and When They Are Not
Reimbursements for meals, commuting, and business travel can be tax-exempt, but only if statutory conditions are fully met. In practice, errors most often occur when documentation is ...
Read moreCash Flow vs. Profit: Why Positive Results Do Not Always Mean Liquidity
Many companies focus primarily on profit. However, profitability does not automatically guarantee liquidity. Businesses can show positive financial results while facing cash ...
Read moreCompany Expenses or Private Spending? Where the Line Becomes a Tax Risk
A common issue in small and medium-sized businesses is the incorrect classification of expenses. Not every payment made from a company account qualifies as a deductible business ...
Read moreProfit Distribution and Dividends: What Owners Must Consider Before Payout
As financial results are finalized, many company owners consider distributing profits in the form of dividends. While dividend payout may appear straightforward, it requires careful ...
Read moreTax Return Corrections: When You Can Still Avoid Penalties — and When You Can’t
Errors in tax returns happen. The critical question is when and how they are corrected. Timely action can lead to very different consequences compared to corrections made after a tax audit ...
Read moreAccounting Support for the Slovenian Film Tartinijev ključ
We are proud to have provided accounting support for the Slovenian feature film Tartinijev ključ. The film was produced by Blade produkcija, with technical services provided by Filmski ...
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