How to Register a Sole Proprietorship (samostojni podjetnik – s.p.) in Slovenia

Becoming a self-employed person in Slovenia (registering as a samostojni podjetnik – s.p.) gives you freedom, control over your work, and a formal way to invoice clients. It’s a popular path for freelancers, consultants, creatives, and anyone starting small who wants legitimacy without forming a company.

It’s not overly complex—but there’s official registration, tax obligations, and social security commitments. The process is streamlined thanks to e-government tools, though some parts (permits, insurance) require attention and timing.

The biggest challenges include understanding which permits apply, meeting deadlines for registration with social insurance, and handling contributions. The main benefits are that you can operate formally, access social protection, deduct business costs, and build toward pension/health benefits.

Disclaimer: This article is for informational purposes only and is not a substitute for legal advice. Please always check official sources or seek professional guidance before taking action.

What is a sole proprietorship in Slovenia?

In Slovenia, a sole proprietorship is officially called samostojni podjetnik – s.p.. Sometimes also referred to as “sole trader,” “private entrepreneur,” or “self-employed person.”

All these terms describe the same model: one individual running a business, with no distinct legal entity apart from themselves.

How does a sole proprietorship (samostojni podjetnik – s.p.) work in Slovenia?

Here are the key features you should know.

Samostojni podjetnik – s.p. vs a limited company in Slovenia

Here’s how being a sole proprietor stacks up against forming a company (like d.o.o.).

Step-by-step guide: How to register a sole proprietorship in Slovenia

Step 1: Check eligibility

You need a valid identity document. EU/EEA/Swiss citizens can register without special permission. Non-EU nationals will usually need legal residence status and perhaps a work permit for self-employment, depending on your situation.

You’ll also need a Slovenian tax number (davčna številka) and a personal identification number (EMŠO) or other required ID. You must have a business address (poslovni naslov) in Slovenia.

Step 2: Choose your business name

Your name must include your full legal name and “s.p.” It must be distinguishable in the Business Register (AJPES). Check the register to make sure no identical names exist.

Step 3: Gather required documents

You’ll generally need:

• Valid identity document (passport or national ID)

• Slovenian tax number (davčna številka) and EMŠO or personal identification number

• Proof of business address; if it’s not your own property, a landlord’s declaration may be needed.

• Digital certificate (if you plan to register online via the SPOT / VEM / eVEM portals)

Step 4: Register with the authorities

• Register your s.p. in the Slovenian Business Register (AJPES) via a SPOT / VEM point or online through the SPOT portal.

• Submit tax data to the Financial Administration of Slovenia (FURS).

• Register for compulsory social security insurances using the M-1 form, via the SPOT portal or in person. This covers pension/invalidity, health, parental care, and unemployment. You must do this within eight days of your insurance obligation arising.

Step 5: Pay registration fees and contributions

Registration is mostly free or low-cost via SPOT / VEM. Social security contributions are calculated based on your income, with minimum and maximum bases. They include pension & disability, health insurance, parental care, and unemployment.

There are partial reliefs for contributions for new sole proprietors in some cases (e.g. first year) under certain rules.

Step 6: Complete post-registration obligations

Tell FURS which accounting method you’ll use: actual accounting or normalised expenses. Ensure you issue invoices that comply with rules (correct name, “s.p.,” VAT identification if applicable). Make social security payments monthly by the deadlines, report income annually, and file personal income tax returns. For compliance, maintain records such as financial statements, receipts, and contracts.

Financial and tax obligations for sole proprietors in Slovenia

• Income tax: You pay personal income tax on net profit (after allowed expenses). Tax rates are progressive.

• Social security and pension contributions: Mandatory contributions to pension/disability, health, parental care, and unemployment. These must be registered within eight days after your insurance obligation starts.

• VAT obligations: If your turnover exceeds certain thresholds (or if your activity requires VAT registration), you must register and submit VAT returns.

• Record-keeping: Keep invoices, receipts, and bank statements. Choose and maintain your method of accounting properly.

• Other obligations: Renew or update registrations if anything changes (address, business activity). Comply with any permits/licences required for your particular field.

Launch your contracting career and stay compliant with Deel

Registering as a sole proprietor gives you independence, but it also means handling taxes, invoices, and records on your own. Deel’s all-in-one platform helps you manage obligations without the stress. With Deel, you can:

• Automate invoicing and expense tracking with essential bookkeeping tools
• Create, send, and sign localised work agreements
• Keep accurate records for tax season
• Access expert tax advice and compliance support
• Get paid through multiple payment and withdrawal methods
• Spend your earnings in USD with the Deel Card
• Access funds early with Deel Advance
• Enjoy contractor perks from 150+ partners

FAQs

What is the minimum capital required to start a samostojni podjetnik – s.p. in Slovenia?
There is no minimum capital requirement. You can start without paying in any equity; what you pay depends mostly on contributions and any licensing costs needed for your activity.

Do s.p.s need to register for VAT?
Only if your turnover exceeds the threshold set by FURS or if your activity demands VAT registration. Otherwise, you can operate without VAT obligations.

How much are the standard monthly or annual social contributions?
Contributions vary depending on your income base. Minimum social insurance contributions are set; for example, recent minimum contribution rates (pension & invalidity, health, etc.) combined can amount to a few hundred euros per month.

Can a samostojni podjetnik hire employees?
Yes. But when you hire employees, you take on employer responsibilities—paying employee contributions (social, health, etc.), payroll obligations, and labor law compliance.

How long does it take to register as an s.p. in Slovenia?
If your documents are ready, registration via SPOT/VEM often takes 1-2 business days. Some decisions (like entry in the business register) are published usually within two to three days.

Can foreign nationals register as s.p. in Slovenia?
Yes. EU/EEA/Swiss citizens have fewer hurdles. Non-EU citizens generally must have a valid residence status and may need a work permit for self-employment. In many cases, non-EU residents will need to have been legally resident for at least one year.

Does an s.p. need a separate business bank account?
Not strictly required by law—your personal bank account can be used. But it’s strongly recommended to open a business bank account for clarity, for clients, and for accounting.

What happens if I stop working as an s.p.?
You need to deregister: remove yourself from the Business Register, cancel your social security registration (via M-1 form), iand nform FURS. Final tax filings must be done.

Are there any government incentives or reduced rates for new s.p.s?
Yes. There are partial reliefs for social security contributions, especially for pension/invalidity insurance, in the first year for those registering new activity. The exact benefit depends on your income base.

Can I use Deel as a samostojni podjetnik – s.p. to get paid by international clients?
Absolutely. Deel lets you receive payments from clients worldwide, in different currencies, with transparent fees. As long as you are properly registered and issue compliant invoices, you’re good to go.

Does Deel generate compliant invoices for s.p.s?
Yes. Deel’s tools generate invoices that align with Slovenian requirements (name including “s.p.,” correct identifiers, VAT where applicable). You should double-check with your accountant, but Deel supports legal compliance.

Can Deel help me with taxes as a sole proprietor in Slovenia?
Yes. Deel provides payment records, expense documentation, and transaction reports that assist with your annual tax filing. While Deel does not replace a tax professional, it eases tracking and organizing your financial data.

Does Deel offer contracts for freelancers and s.p.s?
Yes. Deel includes contract templates that are compliant with Slovenian rules. That gives you clear, local-safe terms when working with clients or collaborators.

Can I access benefits through Deel as an s.p.?
Yes. Depending on your plan, Deel offers features and benefits that help freelancers: tools for tracking earnings, optional insurance or benefit add-ons, etc., which supplement your legal entitlements in Slovenia.