Becoming a samostojni podjetnik in Slovenia: free AJPES registration, the €60,000 VAT threshold, and the normirani s.p.
A Slovenian freelancer registers a sole trader (s.p.) free through a SPOT point and enrols in compulsory social insurance. VAT registration starts above €60,000, and the normirani s.p. uses 80% standardized expenses with a progressive rate from 2026.
This article is general information, not tax advice. Regulations change — verify the current rules with the official sources below before acting.
Going independent in Slovenia means registering a samostojni podjetnik (s.p.) — a sole trader — through a free state portal, then enrolling in compulsory social insurance and choosing how your profit is taxed.
Registration through SPOT
You register a samostojni podjetnik (s.p.) in the Business Register (AJPES) free of charge via a SPOT point or the SPOT portal, and enrol for compulsory social insurance using form M-1. Tax matters then run through FURS, the financial administration. The SPOT registration and the M-1 enrolment are the two steps that must both be done before you start invoicing.
The €60,000 VAT threshold
You register for VAT when annual turnover exceeds €60,000, raised from €50,000 effective 1 January 2025. Below the line you may stay outside the VAT system; above it, registration and charging are mandatory at the standard rate. Track this line closely if your revenue is climbing toward it.
Income tax and the normirani s.p.
The normirani s.p. uses standardized expenses of 80% of revenue, leaving a taxable base of 20%. From 2026 the rate is progressive at 20% and 35% (previously a flat 15%), with revised entry thresholds of €120,000 full-time and €50,000 part-time. A general s.p. is instead taxed on real profit under the progressive scale — better when your actual costs exceed the 20% assumption.
Social contributions
Compulsory contributions are levied on a minimum base of 60% of the average salary. New s.p. receive a partial pension-contribution exemption on first registration, which softens the cost during the early months of trading.
General information about registering an s.p. in Slovenia, current as of the review date above, and not tax advice. Thresholds and rates change — confirm current figures with FURS, AJPES, or a qualified accountant (računovodja).
Frequently asked questions
When must a Slovenian s.p. register for VAT?
You register for VAT when annual turnover exceeds €60,000, raised from €50,000 effective 1 January 2025. Below it you may operate outside the VAT system; once you cross the line, registration and charging become mandatory. Confirm the current figure with FURS.
How does the normirani s.p. regime work?
The normirani s.p. uses standardized expenses of 80% of revenue, so the taxable base is 20%. From 2026 the rate is progressive at 20% and 35% (previously a flat 15%), with revised entry thresholds of €120,000 full-time and €50,000 part-time. A general s.p. is instead taxed on real profit under the progressive scale.