A foreign company wishing to carry out business activities through a branch or other legal form must register its activities in Slovenia. A company with a registered office in another EU Member State may carry out its activities without prior registration. Nevertheless, it must obtain a tax identification number and register for tax purposes.
Legal entities or individuals that are not established or have no other registered legal form in Slovenia and perform a business activity in Slovenia must register for tax purposes. An application for entry in the tax register must be submitted on a DR-04 form to the finance office in whose territory the activity will be carried out before the commencement of such activity in Slovenia. On entry into the tax register, taxable persons receive a notice calling their attention to their tax liability arising in connection with the performance of their activity in Slovenia and simultaneously encouraging them to determine the potential existence of a business unit with greater precision and care. The incorrectly established existence of a business unit could result in the avoidance of tax liability in Slovenia. There is no particular procedure for establishing the existence of a non-resident's business unit in Slovenia and no decision is issued in support thereto. Taxable persons who meet the conditions for the existence of a business unit in Slovenia must submit a tax return based on self-assessment.
Legal persons who have no registered office or a permanent establishment or a fixed base, or a permanent or habitual residence in the territory of Slovenia and carry an activity in Slovenia are also considered to be persons liable for VAT in Slovenia. More information is available on the FURS's website.
The basic rule of international agreements determines that the profits of an enterprise of a contracting State are taxable only in that State unless the company carries on business in the other contracting State through a permanent establishment situated therein. When this condition is met, the contracting State in which the business unit is situated may tax the profit generated by the company of another contracting State, but only to the extent attributable to that fixed establishment.