Opening a sole proprietorship (s.p.)
Steps from the decision to the first year of business as a sole proprietor. Opening an s.p. generally takes three steps: entry in the Slovenian Business Register (PRS), registration with FURS and registration for compulsory social insurance.
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before registration
Decide between an s.p. and a d.o.o. and prepare the business name (activity indication, first name and surname, and the designation s.p.), activities by SKD code and the business address. Check the name in the AJPES business register.
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before registration
Some activities require a permit, a notification or a professional qualification. Most craft activities do not need a craft licence.
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before registration
If you don't own the building, you need a certified statement from the owner. Certification is not needed if the owner gives the statement at a SPOT point and it is submitted together with the application for entry. The entrepreneur must be able to receive official mail at the address.
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registration day
From home on the SPOT portal (with a qualified digital certificate) or at a SPOT point (ID document and tax number). The procedure is free and no start-up capital is required. You can propose an entry date up to one month in advance. AJPES decides on the entry.
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together with registration
You can prepare and submit procedures for other start-up obligations at the same time as the registration application.
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immediately, at the latest 8 days after entry
Via SPOT or with form DR-03, report the data FURS does not obtain itself: business premises, business units abroad, accounts abroad, related persons, who keeps the books.
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within 8 days of the relationship arising
You can also file up to 30 days earlier. Filing is electronic via the SPOT portal or at a SPOT point.
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at the start
Standardised expenses (no expense records, 20 % income tax as a final tax up to the statutory threshold) or actual revenue and expenses (income tax scale). An s.p. can keep single-entry or double-entry books or claim standardised expenses.
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at the start
Information on opening a business account is part of basic SPOT advice.
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before the first cash invoice
Anyone who receives cash in business issues invoices through a fiscal cash register or a bound invoice book. FURS explains what counts as cash and what the exceptions are.
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at the start
A self-employed person who judges that there are no risks in their work environment signs a statement to that effect and keeps it for a possible inspection.
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always
Keep copies of issued and received invoices for 10 years, and invoices relating to real estate for 20 years after the end of the year.
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by 31 March for the previous year
You submit the tax return for income tax on business income electronically via eDavki.