News
Legislative changes, tax deadlines and practical advice for companies and sole traders in Slovenia.
Global 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 …
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, …
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: …
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, …
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 …
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 …
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 …
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: submit …
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 …
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 …
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 …
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