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.
Virtual office in Slovenia
Nowadays, businesses are increasingly moving away from traditional formats in favor of flexible and innovative solutions. One such solution for entrepreneurs seeking to enter the European market is a virtual office. For companies based in Slovenia, this service has become not just a convenience, but an important tool for doing business, which has a solid legislative basis. In this article, we explain all aspects of this issue, taking into account the current legal regulations for 2025.
What is a virtual office and what are its advantages?
A virtual office is a service that provides a legal entity with a legal address for registration and related services, without the need for physical presence of staff on the premises. For businesses in Slovenia, this means:
- Official address: Legal address for company registration in the court register (AJPES).
- Cost savings: Significant cost reduction compared to renting a physical office.
- Prestige: Having a European legal address increases brand credibility.
- Flexibility: Ideal for startups, freelancers, IT companies and entrepreneurs working remotely.
- Mail handling: Receiving, sorting and forwarding mail and legal documents.
Legal basis for a virtual office in Slovenia (as of November 2025)
The legality of a virtual office service in Slovenia directly follows from a number of legislative acts that have undergone certain clarifications by 2025.
- The Companies Act (ZGD-1). This basic law regulates the activities of business entities in Slovenia. According to its provisions, every company is obliged to have a registered office. The law does not require that the management body is directly located at this address, which opens up the possibility of using a virtual office as a legal address. Recent changes have further formalized the concept of “location”, emphasizing its function as an address for legal correspondence.
- The Court Register Act (CRP). All data on the location of a company is entered in the court register, which is maintained by the Agency of the Republic of Slovenia for Public Legal Records (AJPES). It is important that the virtual office service provider has a legal basis for providing this address (e.g. a lease or assignment agreement), which is verified by the registrar.
- Tax legislation (Zakon o davku na dohodek pravnih oseb). The location of the company determines its tax residence. A company registered in Slovenia is a tax resident of Slovenia and pays taxes in accordance with local law. The use of a virtual office does not exempt it from tax accounting and reporting obligations. The changes that came into force by 2025 have strengthened the control over the “economic substance” of the activity, so the company must demonstrate real economic activity, and not just be an “empty shell”.
- Anti-avoidance and substance rules. Influenced by EU directives (DAC6, ATAD), Slovenian legislation sets requirements for the presence of real activity and economic substance. This means that the company must have not only an address, but also appropriate resources (turnover, bank account, contracts with customers and suppliers) to justify its existence.
Why should you entrust any questions to “Prikhodko & Partners”?
Registering a company using a virtual office in Slovenia is not just a matter of filling out forms. It is a complex process that requires a deep understanding of local corporate, tax and registration law. Improper registration can lead to refusal of registration, tax penalties or recognition of the company as a fictitious one.
The law firm “Prikhodko & Partners” offers full support in business matters in Slovenia:
- Expert assessment. We will help you determine whether a virtual office is the optimal solution for your business, taking into account your expansion plans and the specifics of your activity.
- Supplier verification. We guarantee that the virtual office service provider you choose has a clean reputation and provides services on legal grounds.
- Full legal support. From developing the charter and preparing documents for AJPES to registration and tax planning consultations – we take care of all legal aspects.
- Current knowledge. Our specialists constantly monitor changes in Slovenian and European legislation, which allows us to provide clients with services that meet the requirements of 2025 and beyond.
- Comprehensive approach. We will not only register your company, but also help you open an account in a reliable European bank, provide accounting support and consulting on licensing.
By contacting Prikhodko & Partners, you are not just getting a lawyer, but a reliable partner who will ensure the stability, legality, and success of your business in the heart of Europe. Entrust your European dream to professionals.
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