Natural persons with an activity
Individuals who are non-residents and perform an activity in Slovenia are liable to pay personal income tax if they are present more than 183 days in Slovenia in any twelve-month period and if their activities were carried out in Slovenia through their (permanent) non-resident establishment or a fixed base situated in Slovenia.
Foreign sole traders or self-employed persons who are non-residents and intend to carry out their activities in Slovenia through a branch or any other legal form must register their activities in Slovenia. Individuals from the EU Member States may carry out their activities in Slovenia without registration, but at all events they are obliged to obtain a tax identification number for entry in the register of taxable persons (sole traders must use form DR-03 for this purpose).
Individuals 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.
Some treaties include a special article on income from independent personal services according to which the income derived by a resident of a contracting State in respect of professional services or other activities of an independent character is taxable only in that State unless he or she has a fixed base regularly available to him or her in the another contracting State for the purpose of performing his or her activities. In that case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State.