Slovenia concentrates its annual duties in the first quarter. For a calendar-year company, the annual report goes to the national records agency (AJPES) and the corporate income tax return goes to the Financial Administration (FURS) at the end of March. Medium and large companies that must be audited have a later public disclosure date. Around those dates sit monthly VAT and payroll returns and a beneficial owner register.

This guide covers the limited liability company (družba z omejeno odgovornostjo, d.o.o.), the usual vehicle for a foreign-owned subsidiary, and notes where the joint-stock company (d.d.) and a branch differ. It is written for founders and for legal, finance and operations teams.

Updated November 9, 2026. Slovenia raised its corporate tax rate temporarily for the years 2024 to 2028, and sources describe the VAT registration threshold differently, so this guide separates the standard rules from items to verify with FURS and AJPES.

Entity compliance Slovenia: the quick answer

• Submit the annual report to AJPES by 31 March for a calendar-year company, and for medium and large audited companies the public disclosure date is 31 August, according to professional sources.

• File the corporate income tax return through eDavki by 31 March, and pay any balance within 30 days of filing.

• File VAT returns by the last business day of the month after each tax period, and file monthly payroll declarations.

• Keep the beneficial owner register current at AJPES.

What determines a Slovenian company's compliance requirements?

Company size decides the annual report content and the audit. Small companies produce a lighter report, while medium and large companies and public interest entities are audited. All companies file a statistical submission with AJPES, regardless of audit status, and small non-audited companies make their public disclosure on the same date.

Tax profile matters. The standard corporate income tax rate is 22 percent for the years 2024 to 2028, temporarily raised from 19 percent to fund flood reconstruction, according to professional sources. Because the temporary rate has an end date, check the rate for the year you are filing. Sole proprietors and partnerships do not pay corporate income tax, since their profit flows to the owners.

Annual entity requirements in Slovenia: the core checklist

1. Annual report to AJPES

The annual report contains the balance sheet, the income statement and notes, and larger companies add a cash flow statement, a statement of changes in equity and a management report. Companies submit it electronically. The standard date is 31 March for the statistical submission and for the public disclosure of small non-audited companies, and 31 August for the public disclosure of audited medium and large companies, according to professional sources. Late submission can lead to fines for the company and its officers.

2. Approval by the members

The members adopt the annual report and decide on profit, and the management board proposes the use of profit. Keep the minutes. Dividends need a resolution and withholding tax at the domestic rate for non-residents, subject to treaty relief.

3. Corporate income tax return

The return is filed electronically through eDavki within three months of year-end, so by 31 March for calendar-year companies. Annual report data feed attachments to the return and are pre-filled for companies that have already submitted the annual report to AJPES, according to a professional newsletter. Any additional tax must be paid within 30 days after the return is filed, which is a point that catches teams who expect payment on the filing date.

4. Advance payments

Companies pay monthly or quarterly advance corporate tax based on the prior year's liability, according to professional practice, and the annual return reconciles the total. Check the schedule with your accountant.

5. Beneficial owners and related parties

Companies disclose natural persons who ultimately control them in the register of beneficial owners and update it after changes. Related-party transactions need arm's-length terms and documentation, and larger groups face transfer pricing and country-by-country reporting rules.

Tax and indirect tax obligations

The standard VAT rate is 22 percent, with a reduced rate of 9.5 percent and a lower 5 percent rate for some supplies, according to professional sources. Registration becomes mandatory above a turnover threshold that sources give as EUR 60,000 in one place and EUR 50,000 in another, so confirm the current figure with FURS. Returns are filed electronically for each tax period, including nil periods, by the last business day of the following month.

Employers submit monthly payroll declarations and remit income tax and social contributions. Payments to non-residents, such as dividends, interest and royalties, can attract withholding tax of 15 percent under domestic rules, with relief under treaties and EU directives.

Foreign-owned subsidiaries

Foreign persons can own Slovenian companies. A d.o.o. needs at least one member, one or more directors, a registered office in Slovenia and share capital of EUR 7,500, according to professional sources. Foreign corporate members provide apostilled documents with certified translations, and the company receives a Slovenian tax number on registration.

Banks apply due diligence to foreign-owned accounts. Intercompany loans, services and royalties need contracts, and interest limitation rules can restrict deductions. Larger groups should check pillar two reporting duties.

First-year and event-triggered obligations

In the first year, the company is registered in the court register through a notary or an online point, registers with FURS, registers for VAT if required, registers employees with the pension and health institutes and opens a bank account. The first financial year follows the articles and runs from registration to year-end.

Events that trigger filings include a change of directors, a change of members, a capital change, a change of registered office, a change of articles, a merger and a liquidation. Most are registered with the court register, and ownership changes update the beneficial owner register.

Employment and local requirements

Slovenian employers register employees before work starts, give written contracts, pay social contributions and withhold income tax. Employees have at least four weeks of annual leave, notice rights tied to service and protection against unfair dismissal. Many foreign-owned subsidiaries use a local payroll provider.

Record-keeping and governance in Slovenia

Accounting records must be kept for periods set in the Companies Act and the Accounting Standards, and professional sources commonly cite ten years for annual reports and shorter periods for supporting documents, so ask your accountant for the schedule. Keep the signed annual report, member resolutions, the AJPES submission receipt, the tax return confirmation and payment proofs.

A foreign parent should plan the year-end close in January and February, since the March dates leave little room to fix problems. It also helps to agree early which person signs the annual report, who holds the electronic certificates for AJPES and eDavki, and who receives notices from the Financial Administration. Review those access rights whenever a director, an accountant or an adviser changes, and confirm the group reporting calendar so that the parent's consolidation package does not delay the local filings.

Build a compliance calendar for Slovenia

A compliance calendar turns the rules above into dated tasks with named owners. Start from the financial year-end and the incorporation anniversary, then add the recurring monthly and quarterly items. Review it each quarter, because deadlines, extensions and registry systems change.

• January to March: close the books, brief the auditor and prepare the annual report.

• By 31 March: submit the annual report to AJPES and file the corporate income tax return.

• Within 30 days of filing: pay any corporate tax balance.

• By 31 August: public disclosure for audited medium and large companies.

• By the last business day of each month: file VAT returns and payroll declarations.

• After any change: update the court register and the beneficial owner register.

Common mistakes

• Paying the tax balance on the filing date instead of within 30 days of filing.

• Treating the 31 August date as a reason to delay the statistical submission.

• Using the old 19 percent rate for a year when 22 percent applies.

• Forgetting nil VAT returns.

• Leaving beneficial owner data unchanged after a transfer.

• Missing the two separate AJPES submissions.

Entity compliance Slovenia: frequently asked questions

When is the Slovenian annual report due?

By 31 March for calendar-year companies, with 31 August for public disclosure of audited medium and large companies.

When is the corporate income tax return due?

By 31 March, with any balance paid within 30 days of filing.

What is the corporate tax rate?

22 percent for 2024 to 2028, according to professional sources.

What is the VAT rate?

22 percent, with a reduced rate of 9.5 percent for some supplies.

Do nil VAT returns need filing?

Yes. A return is required for each tax period, even with no transactions.

Who files the annual report?

AJPES receives it electronically from every company.

How CoverPin can help

CoverPin helps finance, legal and operations teams track entity obligations across countries. See our international entities overview, learn about compliance advisory, or browse more guides in our legal and compliance resources.

This article is general information, not legal, tax or accounting advice. Confirm current requirements with the relevant authority or a qualified local adviser before acting.