If you are not yet registered as business is usually conducted through online platforms, it must be properly registered (e.g. as a sole proprietorship or a company, e.g. a limited liability company). Otherwise, it is illegal work, which is prohibited under Article 3 of the Act on the Prevention of Illegal Work and Employment – ZPDZC-1.

The steps are as follows:

  1. You need to register your activity with the Agency for Public Administration Records and Services (AJPES) – register in the Business Register of Slovenia (PRS) and regulate your status “for the future”.
  2. If you want to be a so-called ‘normaire’, you must notify the Revenue within eight days of your registration in the PRS, the primary register for entrepreneurs.
  3. As it is not possible to register a business with AJPES in the PRS “retrospectively”, you must register the business in the tax register at any tax office using form DR-03 “retrospectively”.
  4. You must obtain a digital certificate (SIGEN-CA, SIGOV-CA, POSTA®CA, HALOCOM CA, AC NLB) and register in the eTaxes system. You can obtain a SIGEN-CA digital certificate free of charge. More information is available at eGovernment.

How do I declare business income through online platforms in Republic of Slovenia?

Income from online platforms must be included in the tax base. For natural persons with an activity, it is included in their income tax and business income tax return. For legal persons, it is included in the corporate income tax return. In accordance with the provisions of ITA-2, these tax returns must be submitted to the tax authorities, as a rule, by 31 March of the current year at the latest for the previous year.

Natural persons can report their activity to the tax authorities “retrospectively” using form DR-03. In this case, they submit a self-assessment through e-Taxes to declare their income tax and business income tax for the previous periods when they were operating via online platforms (separately by period).

More detailed information on the tax treatment of income is available on the website of the Financial Administration of the Republic of Slovenia.

If you wish to register a sole proprietorship or a limited liability company, add additional registered activity to existing company, please contact us: [email protected] or by phone on +386 01 200 92 00.