Every year the same problem appears: entrepreneurs start thinking about tax optimization in January — when it is already too late.
But the reality is simple:
👉 December is the final month in which businesses can legally reduce their tax base for the current year.
Properly executed procedures can save companies thousands of euros, but only if they take action before 31 December.
🔍 What can companies still optimise before year-end?
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review receivables → write off expired or uncollectible items,
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correct bookkeeping errors (costs, fixed assets, VAT),
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complete inventory of materials, goods and equipment,
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prepare documentation for investment tax relief,
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carry out donations (deductible up to 1% of revenue),
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ensure all travel expense reports are completed,
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review supplier bonuses and discount agreements.
💡 What happens if a business misses the December deadline?
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loss of tax optimization opportunities,
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errors carry over into the next fiscal year,
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annual financial statements become less favourable for banks,
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FURS may require corrections or penalties during review.
🟩 How K2A Accounting Ljubljana can help
We provide:
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a complete “Year-End Tax Review”,
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verification of receivables and liabilities,
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correction of bookkeeping entries,
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validation of tax relief opportunities,
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preparation for a smooth start to the new year.