Important Update for Sole Proprietors (s.p.) in Slovenia: New Re-entry Rules for the Lump-Sum Tax System (“Normiranec”)
The National Assembly of the Republic of Slovenia has officially approved key changes to the Zakon o dohodnini (Personal Income Tax Act). These changes specifically impact the s.p. (samostojni podjetnik or sole proprietor) operating under the “normiranec” system, which is the Slovenian lump-sum tax system. This update makes the tax environment significantly more flexible for entrepreneurs, digital nomad, freelancers and seasonal workers.
The End of the Five-Year Re-entry Ban
Until recently, a sole proprietor (s.p.) who left the “normiranec” (lump-sum tax) system was faced with a strict five-year ban before they could re-enter. This rule proved to be a major obstacle, especially for seasonal businesses in industries like tourism, which typically open and close their s.p. annually.
The new legislation removes this absolute time restriction. Instead, it introduces a revenue-based threshold for re-entry. If your s.p. did not exceed the earning limits, you can now return to the lump-sum tax system whenever you choose.
New Rules for Re-entering the System
To qualify for a return to the “normiranec” status, an s.p. must not have exceeded the average annual revenue threshold over the previous two consecutive tax years.
The standard revenue thresholds for entry remain:
Full-time s.p. (fully insured): 120,000 EUR
Part-time s.p. (locally known as “popoldanski s.p.”): 50,000 EUR
Mixed status (one year part-time, one year full-time): 85,000 EUR
Calculating Your Re-entry Limit
For an s.p. that operated only for part of the year, the threshold is calculated proportionally based on the number of days the business was active.
Example for a “popoldanski s.p.” (Part-time/Seasonal):
If you operated a part-time s.p. for 90 days in each of the last two years, your maximum average revenue to re-enter the lump-sum tax system would be:
Example for a Full-time s.p.:
If you were fully insured and active as an s.p. for 284 days in each of the last two years, your maximum average revenue for re-entry would be:
Key Takeaways for Expats and Business Owners
The FURS (Financial Administration of the Republic of Slovenia) will now apply these milder safeguards to prevent tax manipulation without punishing legitimate seasonal s.p. business models.
You no longer need to wait five years to reopen a “normirani s.p.” (lump-sum tax sole proprietorship) after closing it.
Precise revenue tracking and tax compliance are essential to ensure your s.p. stays within the proportional limits.
About Us
SIBIZ is a leading business consultancy dedicated to helping business professionals, corporate clients, digital nomads, individuals, and foreign investors navigate the Slovenian market. We provide comprehensive support for s.p. registration, accounting, and tax optimization.
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