REPUBLIC OF SLOVENIA
Performing business in Slovenia as a sole entrepreneur or a self-employed person, registered abroad
A foreign sole entrepreneur or self-employed person, non-resident of Slovenia, that wants to do business in Slovenia through a branch or any other legal form is required to register its activity in Slovenia. Individuals from other EU Member States can perform business in Slovenia directly. However, for tax purposes they are required to identify themselves by applying for a tax identification number - TIN. Upon the receipt of TIN they are entered into the Tax Register.
Information on how to obtain a tax identification number for foreign individuals.
An individual who on the territory of Slovenia has no seat of their business activities nor permanent establishment nor permanent or usual residence (hereinafter: the taxable person without the seat in Slovenia) and performs economic activities in Slovenia, is considered a taxable person for purposes of Value Added Tax Act.
Further information on Value Added Tax – VAT and identification for the purposes of VAT.
A foreign individual, non-resident of Slovenia, performing business in Slovenia is subject to Slovenian Personal Income Tax, if they are present in Slovenia for a period or periods exceeding in the aggregate 183 days in any twelve month period and if their activities qualify as being carried on in Slovenia through a business unit of a non-resident (permanent
establishment) situated therein.
More information on conditions when business activities qualify as being carried on through a business unit (permanent establishment – PE) and on its tax liabilities in Slovenia can be found in section Questions & Answers.
Foreign company, performing business in Slovenia
Foreign company that wants to carry on business in Slovenia through a branch or any other legal form is required to register its activity in Slovenia. Companies with a registered seat in another EU Member State can carry on business in Slovenia directly. However, they are required to identify themselves for tax purposes by applying for a tax identification number – TIN. Upon the receipt of TIN they are entered into the Tax Register.
Information on how to obtain a tax identification number for foreign legal persons.
A legal entity that on the territory of Slovenia has no seat of their business activities nor permanent establishment nor permanent or usual residence (hereinafter: the taxable person without the seat in Slovenia) and performs economic activities in Slovenia, is considered a taxable person for purposes of Value Added Tax Act.
Further information on Value Added Tax – VAT and identification for the purposes of VAT.
A foreign company, performing business in Slovenia is subject to Slovenian Corporate Income Tax, if their activities qualify as being carried on in Slovenia through a business unit of a non-resident (permanent establishment) situated therein.
More information on conditions when business activities qualify as being carried on through a business unit (permanent establishment – PE) and on its tax liabilities in Slovenia can be found in section Questions & Answers.