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Accountancy rules in Slovenia

Accountancy rules in Slovenia

This page explains the basic accountancy rules for issuing invoices and the regulations governing accountancy for a business in Slovenia.


An invoice must be issued to record any supply of goods or services in Slovenia. Invoicing rules are set out in the Value Added Tax Act and the Slovene Accounting Standards. Invoices may be issued in paper or electronic form.

Storage of invoices

If a company trades in Slovenia, it is must keep records of incoming and outgoing invoices and store them for a period of 10 years, while invoices in connection with the sale of real estate must be kept for 20 years.

Invoices must be stored in Slovenia. Electronic invoices that can be accessed online can be stored in a location outside of Slovenia. This obligation remains in force even after a company has ceased trading fora certain period of time.

If a company decides to store invoices issued or received in Slovenia outside Slovenian territory, it must notify the tax authorities.

Keeping books of account

The Companies Act means legally both companies and sole traders must keep accounting records and to prepare their annual accounts in accordance with the Slovene Accounting Standards or the International Financial Reporting Standards. Accounting records are recorded on bookkepping documents.

Which activities are performed within the scope of accountancy?

  • Provision of accountancy related information
  • Accountancy pro forma invoicing
  • Accounting
  • Accountancy supervision
  • Accountancy analysis
  • Accountancy documents
  • Accounting ledgers
  • Annual report

Slovenian companies have to keep accounts by law which enables them to form accounting reports for statistical and tax requirements. In small enterprises, the compulsory records are the general ledger and the asset register (also cash books if the company operates in cash).

Small businesses often decide that accounting firms only keep records about past operations. In order to make good business decisions, a company has to focus on the future; operations have to be planned, so accounting pro forma invoices are essential.

The accounting method depends on the size of the company. The size classification is stipulated by law.

Criteria for categorising companies and entrepreneurs by size 

Company/enterprise size Number of employees Net sales revenues (in EUR) Assets (in EUR)
mikro less than 10 less than   0,70 mio less than  0,35 mio
small less than 50 less than   8,00 mio less than  4,00 mio
medium-sized less than  250 less than  40,00 mio less than 20,00 mio
large more than 250 more than   40,00 mio more than   20,00 mio
Last modified:
16. 3. 2021