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.
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.
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.