Slovenia is once again discussing reforms to its flat-rate tax system for sole proprietors, known locally as normiranci.
The proposal, introduced by the political party Nova Slovenija (NSi), aims to give entrepreneurs greater flexibility, simplified bookkeeping, and lower tax burdens.
According to the draft, the annual income threshold for inclusion in the system would increase — up to €100,000 for full-time entrepreneurs and €50,000 for part-time entrepreneurs.
Flat-rate taxpayers would again be allowed to claim up to 80% of recognized expenses, effectively reducing their taxable base and improving cash flow.
The goal of this reform is to support micro and small businesses, simplify administration, and allow entrepreneurs to focus on growth instead of paperwork.
For accounting firms, this means closely monitoring legislative developments and advising clients on potential transitions between systems.
Although the proposal has not yet been adopted, it has gained strong support among business associations.
💡 Tip:
If you operate as a sole proprietor, check whether the flat-rate system would reduce your tax liability. At K2A Accounting, we can help you evaluate the most efficient tax structure for your business.