Natural persons with an activity & Legal entities
Before starting their operations, taxable persons must decide on the legal form of their businesses. In other words, they must decide whether to carry out their activities as self-employed individuals (as sole traders or other self-employed individuals such as lawyers, notaries public, dentists with private practices, independent journalists, independent cultural professionals, etc.) or as a part of a legal person (limited liability company, unlimited company, society, cooperative, institute, etc.). Once they have reached a decision, they must register in the official register with the competent registration authority (primary register). The registration authority for sole traders is the Agency of the Republic of Slovenia for Public Legal Records and Related Services (AJPES), which enters a sole trader in the Slovenian Business Register. The registration authority for societies is the Administrative Unit, which enters societies in the Register of Societies. Commercial companies are registered by the court. Independent journalists, such as lawyers, notaries public, dentists with private practices, independent journalists, independent cultural professionals, lawyers, private researchers and other self-employed individuals without registered activity as sole traders must be entered in the primary register for their respective activities (journalists in the register of independent journalists, cultural professionals in the register of self-employed cultural professionals, etc.). After they are registered in the primary register, they must also register in the Slovenian Business Register.
They also need to register in the tax register. Self-employed natural persons and legal persons are entered in the tax register ex officio or on the basis of an application for entry in the tax register.
Information which cannot be obtained by the Financial Administration of the Republic of Slovenia ex officio must be reported through a one-stop-shop entry point or directly to the finance office on a DR-03 form (self-employed natural persons) or on DR-04 form (legal persons) immediately upon registration in the Slovenian Business Register or within eight days thereafter. These are data about the number and the location of the business premises used for the performance of the activity and earning revenue, business units at home and abroad, equity investments at home and abroad, payment accounts abroad, related parties and the person in charge of keeping the books of account, etc.
The tasks of one-stop-shop are performed by the branches of AJPES, and are also by the Chamber of Commerce and Industry of Slovenia, the Chamber of Craft and Small Business of Slovenia, other chambers and administrative units having the status of one-stop-shop points, the Slovenian business point, etc. Information about the anticipated income and expenditure or an application for determining the tax base by taking into account flat-rate expenses, the method of keeping books of account, and social insurance information for the purposes of the Health Insurance Institute of Slovenia, on forms such as M-1, M-3, M-2, M-DČ, can also be sent through the Slovenian business point (one-stop-shop) portal.
Other natural persons who start performing an activity for which there is no primary register (such as primary and other agricultural activity, self-publishing) must register for tax purposes directly no later than within eight days of beginning to perform such activity.
More details about registering the activity of self-employed individuals and legal persons in the tax register can be found in detailed descriptions. Upon entry in the tax register, taxable persons become persons liable to tax from self-employment if they register as self-employed natural persons or persons liable to corporate income tax if they are registered as legal persons. Taxable persons must obtain a digital certificate (SIGEN-CA, SIGOV-CA, POSTA®CA, HALOCOM CA, AC NLB) in order to submit tax returns and other documents to and receive documents from the tax authority via eDavki portal. More on eDavki and digital certificate.