Head of practice
Head of Corporate Law and Fintech Practice. Expert in the creation and reorganization of companies, support of M&A transactions, as well as legal support for opening and running a business in the EU, Asia, and North America.
Accounting support for businesses in Slovenia
Expanding your business in Slovenia opens up access to the EU single market, but requires strict adherence to local accounting and taxation regulations. For foreign investors, particularly from Ukraine, proper accounting support is key to avoiding fines and optimizing costs. Slovenia, as an EU member, applies IFRS standards for large companies and national rules for small businesses, regulated by the Accounting Act (ZRač-2). In 2025, a number of changes in tax legislation significantly affected reporting and compliance. Let’s consider the key aspects, taking into account the updates as of November 2025.
Basic accounting principles in Slovenia
Accounting in Slovenia is based on ZRač-2 (Uradni list RS, št. 25/2018, z zadnjimi spremembami do 2025), which requires keeping records in euros, annual financial reporting and auditing for companies with a turnover of more than 4 million euros. Small businesses (turnover < 700 thousand euros) can use simplified accounting. From 1 July 2025, according to the amendments to the VAT Act (ZDDV-1, Uradni list RS, št. 13/2011, spremembami 2025), all VAT payers are obliged to submit digital input and output VAT registers together with their declarations (see the official text of the amendments). This strengthens control over supply chains and requires the integration of ERP systems.
To register a business (d.o.o. or s.p.), registration with AJPES is required, along with the submission of the articles of association and the appointment of a chief accountant. Accounting is maintained in electronic format via eDavki, with quarterly/annual reports.
Tax innovations of 2025 affecting accounting
2025 brought significant adjustments in taxation that directly affect accounting. According to the Corporate Income Tax Act (ZDDPO-2, Uradni list RS, št. 84/2022, spremembe 2025, effective from January 1), the carryover of losses is limited to 5 tax periods (previously unlimited), with a transitional period for old losses. The limit on interest deductions is set at 30% of EBITDA or EUR 3 million, abolishing the thin capitalization rule (see details of changes). Tax breaks for investments in green and digital technologies are now spread over 5 years, with the carryover of unused amounts.
In the VAT (ZDDV-1) from January 1, 2025, a 5-year limit on the carryover of excess VAT has been introduced, and the threshold for small businesses has been raised to EUR 60,000. From July 1, mandatory VAT registers for everyone, including non-EU residents (EY Tax Alert, November 2025). The tax on sweet drinks has increased to 22% (standard rate). From January 1, 2026, VAT groups for related companies.
The Tax Procedure Act (ZDavP-2, spremembe 2025) has expanded the obligations of employers: annual reporting of employee income, including foreign sources. The deadline for binding information is 3 months, for comments on audit protocols is 30 days. In November 2025 (Zakon o zimskem dodatku, Uradni list RS, št. 85/2025) a winter bonus (639 euros) was introduced, exempt from contributions, and normalized expenses for the self-employed were changed: the threshold for full-time work is 120 thousand euros (EY, November 2025).
Proposed changes under DAC9 and Pillar Two (Deloitte, November 2025) require CbC reporting for multinationals by 31 December 2026. The CJEU ruling (C-726/23) confirmed the inclusion of transfer pricing in VAT. Also, the reintroduction of a flat-tax of 4% for startups (up to 100 thousand euros of revenue, proposal September 2025).
Risks and recommendations
Non-compliance can lead to fines of up to 20% of the amount (ZDavP-2). For foreign businesses, localization of accounting, adaptation to e-invoicing are critical (from 2028, ZZE, Uradni list RS, 2025). We recommend automation and consultations for optimization.
As of November 2025, these changes make accounting more complicated, but with the right approach – profitable. The total volume of regulations provides stability, but requires quarterly updates.
Why choose Prikhodko & Partners?
Prikhodko & Partners Law Firm is your reliable partner in entering the Slovenian market. With 5 years of experience in international law, we specialize in supporting Ukrainian businesses in the EU: from registration to full outsourcing of accounting. Our experts, certified in Slovenia, will ensure compliance with all 2025 changes, optimize taxes and minimize risks.
To receive a consultation and find out the cost of accounting support for a business in Slovenia, please fill out the form below.
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