We are specialized consultants and tax reporters

for foreign construction companies that will carry out a project in Slovenia:

When is it necessary to register a permanent establishment?
How to correctly issue an invoice?
When to claim VAT and how long it takes to get it back?

E: info@rs-zeus.si

Tax optimization

At ZEUS, we provide tax advice to companies operating locally, nationally, and globally.

We assist entrepreneurs in operating legally. Above all, to comply with all of the rules of stringent tax legislation, which is frequently supplemented by international treaties. With the increasing globalization of the economy and the increasing flow of capital, labour, or business outside the country, as well as the growing tendency of taxpayers to optimize tax liabilities, the use of various international tax treaties is becoming increasingly important and topical.

Company taxation

A company’s profit is taxed at a rate of 19%.
Profit distribution to the owner is taxed at the final tax rate of 27,5%.

Minimum salary:
1.203,36 € (gross)

Holiday allowance:
1.203,36 € (gross) – minimum

Cash payment:
up to 420 €

Taxation of a sole proprietor

A sole proprietor (self-employed or so-called afternoon sole proprietor) may be taxed:

  1. based on actual costs (collects received invoices and other documents for claiming costs) / established profit is taxed based on the personal income tax scale;
  2. based on standardized expenses (regardless of the actual costs, 80% of the revenue is recognized as a cost – it is valid up to a certain revenue limit).
  3. The business operator does not calculate or pay salaries.
  4. Profit taxation with normalised expenditure is final. When the funds are paid to the owner, no additional tax is charged.
  5. Income taxation is applied to any other income of a natural person according to the personal income tax scale.

VAT system

VAT is charged and paid at the general rate of 22 % of the selling price and is the same for the supply of goods and services. Exceptionally, it is paid at a lower rate of 9.5 %.
A company that enters the VAT system on a mandatory or voluntary basis pays only the difference between input and output VAT.

Input VAT: a company purchases goods and services from other companies in order to conduct its operations (e.g., electricity, heating, IT equipment, raw materials or semi-finished products for production, machinery, rental of business premises, etc.), paying VAT to the selling company (particular circumstances apply).

Output VAT: a company, on the other hand, sells goods or services to buyers while charging VAT on the purchase price. The buyer pays VAT to the company.

The difference that the company returns to FURS or vice versa: at the end of a specific period (monthly or quarterly), the accountant prepares a VAT settlement, which essentially means that they add up the VAT received by the company from buyers (input VAT) and subtracts output VAT from this amount.


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