How to do business in Slovenia
There are a few options when deciding how to establish a business in Slovenia. Businesses can trade on a cross-border/temporary basis, which means the business operates in Slovenia, while the head office of the business is in another EU state; or the business may operate permanently, i.e. an established business in Slovenia. The procedure for establishing a business in Slovenia is the same for all EU citizens.
Those that intend to establish a business or branch in Slovenia can choose a specific legal and organisational form. The most frequent choices are sole trader and limited liability company. Other possible forms are: unlimited liability company, public limited company, limited partnership and private equity company.
The simplified procedure for establishing a company, which includes a single-member limited liability company and sole trader, is free of charge in Slovenia.
The simplest way to start a business in the Republic of Slovenia is to become a sole trader. Registering as a sole trader is simple and requires only basic accountancy. In this way, sole traders keep all profits (after tax), and are liable for their own debts. This is risky for those types of business that require large investments.
To establish a limited liability company, the procedure is the same for EU and Slovenian citizens. The registration of a single-member limited liability company can be carried out by an EU citizen at one of the SPOT points or via the Slovenian Business Point portal (in slovenian language).
For those that choose more complex legal and organisational forms that include multi-member limited liability companies, the registration can be carried out by a notary.
A person can start operating when they are registered as a business entity and when they fulfil any special conditions that may apply to the core activity of their operations. The conditions that must be fulfilled prior to the start of operations depends on the activity. This means, for example, that they can start performing craft services after they acquire a craft business permit; they can start working as an attorney after they have been registered in the appropriate register at the Ministry of Justice.
For those that plan to operate from outside Slovenia in cooperation with a business in Slovenia, we recommend that they consider establishing a partnership. In this case, all business decisions, responsibilities, costs, profits and risks are shared. A partnership is a relatively simple and adjustable form of organisation; however, if unsuccessful, it does not guarantee protection, since each partner is personally liable for all business debts.
A joint company established with an existing company in the Republic of Slovenia has many advantages, including access to existing sales and distribution networks in the Republic of Slovenia. More+
Cross-border/temporary provision of services
Business services in Slovenia can be provided on a cross-border/temporary basis. This is the simple implementation of services that is regulated by the Directive on Services, which is intended to establish an internal market.
This is closely connected with the free movement of people, as regulated by the Directive on Professions, which also includes the recognition of professional qualifications acquired in other Member Countries and the situation of posted workers who temporarily perform a service in a host Member Country.
The cross-border/temporary provision of some services in Slovenia are enabled when certain procedures relating to the registration of services, and the recognition of professional qualifications have been completed.
Certain regulated service activities require no special conditions for the temporary provision of services. The service provider must fulfil only those conditions determined in the Member Country in which the provider's head office is located.
The first steps that EU citizens must take after entering Slovenia
A citizen of the EU, EEA or the Swiss Confederation, has the same rights and obligations in Slovenia as a Slovenian business entity. However, as a non-resident of the Republic of Slovenia, prior to commencing operations, an EU citizen must obtain a Slovenian tax number, and in specific cases, a personal identification number.
Those that are entering Slovenia for more than three months need to get a document certifying registration of residence.
Slovenian tax number
A Slovenian tax number is required for EU citizens, regardless of whether they want to perform their activity in Slovenia on a permanent or cross-border/temporary basis.
A tax number is considered as a personal identification number.
A Slovenian tax number must be obtained from one of the tax administration offices.
An EU citizen that starts to do business in Slovenia as a foreign person or acting as a company representative, needs to obtain a Slovenian tax number. More+
An EU citizen wishing to establish a company or perform an activity on a cross-border/temporary basis as a foreign legal entity, is legally required to obtain a Slovenian tax number. More+
Certificate on the registration of residence
An EU citizen that plans to stay in Slovenia for more than three months, must obtain confirmation of registration of residence. With the confirmation, they will automatically also obtain a personal ID number (PIN).
This confirmation enables the person to register their temporary residence in Slovenia. More+
Digital certificate for electronic transactions
A digital certificate enables a person to conduct electronic transactions with state authorities.
Several issuers of digital certificates operate in Slovenia; one is SIGEN-CA - who issues certificates at the Ministry of Justice and Public Administration.
A SIGEN-CA digital certificate for a n EU citizen can be obtained if they have a Slovenian tax and personal identification number. More+
For foreign businesses it can be obtained if the legal entity and future holder of a digital certificate have both obtained a Slovenian tax number. More+
Digital certificates can be acquired from alternative organisations that are listed in the Register of Certification Services Providers.
Please see their websites for more information: