Digital Platforms Must Report Sellers’ Income
Under the EU directive DAC7, digital platforms are required to report income earned by users through their platforms. This applies to platforms where individuals or companies: ...
Read moreGlobal Minimum Tax: New Rules for Large Corporate Groups
The European Union has adopted rules implementing the global minimum tax, based on the OECD’s international tax agreement. The rules aim to ensure that multinational companies pay at ...
Read morePayments to Company Owners: Dividend or Another Type of Income?
Company owners can withdraw funds from their businesses in several ways, each with different tax implications. Common forms of payments include: dividends, director’s ...
Read moreBlocked Business Bank Account: What Companies Can Do
A blocked business bank account is one of the most serious financial situations a company can face. It may occur due to: unpaid tax liabilities, enforcement ...
Read moreChanges 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 ...
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