samostojni podjetnik posameznik s.p.Slovenia
What it takes to form, own and run a sole trader in Slovenia, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Quote
Samostojni podjetnik (s.p.) je fizična oseba, ki na trgu samostojno opravlja pridobitno dejavnost.
Form it
Who registers it
- Registry
- Formed without visiting
- Yes
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Does not apply
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 1 · at most 1 · one person may form it alone
Quote
Samostojni podjetnik (s.p.) je fizična oseba, ki na trgu samostojno opravlja pridobitno dejavnost.
- A local company secretary
- Does not apply
- A local registered agent
- Does not apply
Each year, at the registry
- Annual registry fee
- EUR 12
Quote
Letno poročilo, predloženo na poenotenih obrazcih na elektronski način
- Accounts on the public record
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit for a small company
- Does not apply
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
- Declare tax data to FURS, including the chosen bookkeeping method
- 8 days after incorporation
With FURS
Counted from entry in the Poslovni register Slovenije.
What is public
Not in our records What the register shows the public is not in our records for the s.p..
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners
Taxed in the owner's hands under the personal income tax scale.
Quote
16 %, 27 %, 34 %, 39 % in 50 % (dohodninska lestvica)
- CFC rules in Slovenia
- Yes
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the s.p..
Every business in Slovenia
VAT
- Standard rate
- 22%Official European Commission, Taxes in Europe Database situation on 2026/07/01
Payment and banking services
5 services name Slovenia on their own list: Paysera, Airwallex, Stripe, Revolut, N26. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Sole traderDerived our grouping, the same words in every country
- Name in law
- samostojni podjetnik posameznik (s.p.)
- ISO 20275 code
- QW8SSecondary GLEIF, Entity Legal Forms code list