Glossary
S.p. (samostojni podjetnik, sole trader)
This text was generated by AI and has not been reviewed by an editor. Every figure shows its law and source. Confirm the conditions for your case at a consultation before deciding.
In short
A samostojni podjetnik (s.p.) is a sole trader: an individual who runs a business in their own name and is liable for its debts with all their assets, because the law does not separate business and personal property. It is entered in the Slovenian Business Register through AJPES or the SPOT portal, with no share capital. A non-EU national usually needs a single permit for self-employment to work this way.
Key figures
- Registering an s.p.
- entry in the Slovenian Business Register (Poslovni register Slovenije) kept by AJPES; you can file on the SPOT portal or at a SPOT point, no share capital is neededLegal basis: ZGD-1, 74. člen · as of 10 October 2026 · source
- Liability
- with all their assets, because the law does not separate business and personal propertyLegal basis: ZGD-1, 7. člen · as of 10 October 2026 · source
- Notice to FURS
- within 8 days of registration: premises, accounts abroad, who keeps the books and how the tax base is set (actual or flat-rate expenses)as of 10 October 2026 · source
- Certificates from a foreign founder
- a criminal record certificate and a certificate of no tax debts from the country of residence, no older than 60 daysrequired from a founder, member or sole trader without Slovenian citizenship or permanent residence in Slovenia when the registers do not exchange dataLegal basis: ZGD-1, 10.a člen · as of 10 October 2026 · source
- Minimum contribution base for an s.p. in 2026
- €1,521.62 a month (60% of the 2025 average annual wage)maximum base: 3.5 times the average wage, €8,876.11 a monthLegal basis: ZPIZ-2, 145. člen · as of 10 October 2026 · source
- Minimum s.p. contributions in 2026
- €651.04 a month (since 1 March 2026)includes pension and health insurance, the 2% long-term care contribution (payable since 1 July 2025) and the compulsory health contribution (OZP)as of 10 October 2026 · source
- Contribution deadline
- by the 20th for the previous month; FURS sends a pre-filled calculation via eDavki by the 10thas of 10 October 2026 · source
- Prior residence
- 1 year of continuous lawful residence in Slovenia; not needed if you are registered for a samostojna poklicna dejavnost (independent professional activity)Legal basis: ZTuj-2, 37.b člen; ZZSDT, 15. člen · as of 10 October 2026 · source
- Mandatory VAT registration threshold
- €60,000 of turnover in Slovenia in a calendar yearthe exemption applies when turnover did not exceed €60,000 in the previous calendar year and does not exceed it in the current one; once €60,000 is passed during the year, you may stay outside VAT up to €66,000, and the VAT number is needed from 1 January of the next year, or from the month in which €66,000 is exceeded. The threshold applies since 1 January 2025; before that it was €50,000Legal basis: ZDDV-1, 94. člen · as of 10 October 2026 · source
How to open one
- Registration: entry in the Slovenian Business Register (Poslovni register Slovenije) kept by AJPES; you can file on the SPOT portal or at a SPOT point, no share capital is needed.
- You need an EMŠO, a davčna številka (tax number) and the owner's certified consent if the business address is not yours.
- For a foreigner without permanent residence in Slovenia: a criminal record certificate and a certificate of no tax debts from the country of residence, no older than 60 days.
- After registration: within 8 days of registration: premises, accounts abroad, who keeps the books and how the tax base is set (actual or flat-rate expenses).
Liability and taxes
- Liability: with all their assets, because the law does not separate business and personal property. If you need to keep personal property apart from business debts, a d.o.o. is the usual choice.
- Profit is taxed as personal income (dohodnina) on the progressive scale, or at a flat rate with deemed expenses (normirani s.p.).
- Compulsory VAT registration threshold: €60,000 of turnover in Slovenia in a calendar year.
Contributions
- Unless you are insured full time on another basis, such as an employment contract, an s.p. must pay social contributions.
- Minimum base: €1,521.62 a month (60% of the 2025 average annual wage).
- Minimum contributions: €651.04 a month (since 1 March 2026).
- Deadline: by the 20th for the previous month; FURS sends a pre-filled calculation via eDavki by the 10th.
Frequently asked questions
Can a foreigner open an s.p. in Slovenia?
You can enter the register with a Slovenian tax number, but working as an s.p. means compulsory insurance, and for that a non-EU national needs a single permit for self-employment. Its condition: 1 year of continuous lawful residence in Slovenia; not needed if you are registered for a samostojna poklicna dejavnost (independent professional activity).
How much does an s.p. pay in social contributions per month?
At least €651.04 a month (since 1 March 2026). The amount is worked out from a base; the minimum base is €1,521.62 a month (60% of the 2025 average annual wage).
Is an s.p. personally liable?
Yes, a sole trader is liable with all their assets, because the law does not separate business and personal property.
Related terms
- Normirani s.p. (sole trader with flat-rate expenses)
- Samozaposlitev (single permit for self-employment)
- Prispevki za socialno varnost (social security contributions)
- D.o.o. (družba z omejeno odgovornostjo, limited liability company)
- DDV (davek na dodano vrednost, VAT)
- AJPES (Agency for Public Legal Records)
- SPOT (Slovenian Business Point)
- FURS (Financial Administration of Slovenia)
Read more
Sources
This text was generated by AI and has not been reviewed by an editor.
Updated: 10 October 2026
General information, not individual legal advice. Rules and amounts change: confirm the exact conditions for your case at a consultation.