Company formation in Slovenia: how to start a business

Updated 28 September 2026

Registration costs EUR 0, but EUR 7,500 of capital must be in the bank before the court sees your file. We cover the d.o.o. and other forms, the SPOT and notary routes, director contributions, 22% tax and banking and citizenship restrictions.

Is it worth opening a company in Slovenia

EUR 7,500 of share capital has to sit in a bank account before a Slovenian limited liability company, the d.o.o. (družba z omejeno odgovornostjo), can even be registered. Next door in Croatia, a simplified company starts from EUR 1. In return, registration through SPOT (Slovenska poslovna točka, the Slovenian Business Point, the state one-stop shop for business) is free, and the court enters the company within days.

The fine print starts with how you file. The fastest route, online through the SPOT portal, needs a qualified digital certificate, and a sole founder also needs an EMŠO (enotna matična številka občana, a personal number in Slovenia's central population register). Foreigners who do not live in Slovenia usually lack one, so they are left with a physical SPOT point in person or a notary. And the bank takes the capital only after vetting the owner.

The second surprise is social contributions. An owner who is also director and has no other insurance must pay them under the Pension and Disability Insurance Act (ZPIZ-2): at least EUR 956.91 a month in 2026, earnings or not.

A good fit for people moving to Slovenia or living in the EU, serving European clients, or building an IT, trading or production business with a local team. Slovenia is in the eurozone and Schengen, so this is a full EU company invoicing in euros. Not a fit for low-tax seekers or nominee shells: corporate tax is 22% in 2026, and banks and the tax office scrutinise companies as anywhere in the EU.

Which company type to choose in Slovenia

For most foreign founders the d.o.o. is the default choice: owners are not personally liable for its debts, and any individual or company from any country can be a founder. The Companies Act ZGD-1 (Zakon o gospodarskih družbah) treats local and foreign owners alike.

Share capital is not a fee: the money stays with the company and can be spent from day one, but it must be paid in before filing. Article 475 of ZGD-1 requires each member to pay at least a quarter of their contribution, with all contributions paid in totalling at least EUR 7,500. Only a transfer to the bank account of the company being formed counts as cash. Contributions in kind (equipment, property, rights) require a notary.

There are also personal restrictions. Article 10.a of ZGD-1 bars as founders anyone listed publicly as a tax defaulter in the last 12 months, anyone sentenced to prison for economic and certain other crimes, and anyone fined at least twice in three years for wage-payment offences or undeclared work. Nor can anyone found a d.o.o. within three months of founding another or buying a stake in one under three months old. Some of these checks apply to foreigners too.

Can you register a company in Slovenia online without travelling

Three routes lead to the same register entry; only one is fully online. The SPOT portal sets up a simple d.o.o. from home for EUR 0 but needs a qualified digital certificate, plus an EMŠO number for a sole founder. Only people in Slovenia's central population register, mainly citizens and registered residents, have one, so founders abroad are usually shut out.

When a notary is mandatory. Per SPOT, a notary is required when spouses enter the company together, for contributions in kind or cash paid partly after registration, when a sole member wants written decisions, for any change to the standard articles, and for a d.d., partnerships and branches of foreign companies.

Who still has to travel. Even with a notary and a power of attorney, the bank remains: it vets the owners before accepting the capital, and each bank sets its own identification rules. A realistic plan is at least one trip to Slovenia combining the bank, the notary and the director's signature.

How to register a company in Slovenia: steps and timing

Under three days from application to register entry: that is how SPOT describes a simple d.o.o. For a foreigner the journey is longer, with a tax number and a bank first and the ownership register and tax office after.

The bank and the tax number are the least predictable steps; the court itself takes days, not weeks, once the file is complete.

How much it costs to open a company in Slovenia

EUR 0 in state charges through SPOT, yet the starting sum is well above neighbouring Croatia's: EUR 7,500 of capital must be in hand before registration. Recurring costs follow: accounting and, if the owner runs the company, social contributions.

Worked example. An entrepreneur sets up a d.o.o. and becomes its director, with no other insurance. Year one needs at least EUR 7,500 of capital (spendable on the business) plus 12 × EUR 956.91 = EUR 11,482.92 in contributions, before accounting, notary and translations (needed if the founder signs abroad or does not speak Slovenian); we quote the cost of our support after reviewing the documents. If the director is employed elsewhere or retired, this obligation may not arise; Murblz specialists settle it before registration.

What taxes a business pays in Slovenia

22% corporate income tax (davek od dohodkov pravnih oseb) applies to Slovenian companies for 2024-2028. The rate was 19% until 2023 and was raised temporarily to fund reconstruction after the August 2023 floods. The tax year is normally the calendar year, with the return due by the end of the third month after it.

Advance payments. Corporate tax is paid in advance: monthly if the instalment exceeds EUR 400 a month, quarterly if it is lower.

VAT (DDV, davek na dodano vrednost). The standard rate is 22%, with reduced rates of 9.5% (food, water, medicines and other items listed in the annex to the VAT Act) and 5% (books and newspapers). From 1 January 2025 the registration threshold rose from EUR 50,000 to EUR 60,000: a small company with Slovenian turnover up to EUR 60,000 in the previous and current calendar year may stay out of VAT. Services to or from businesses in other EU countries may require a VAT number even below the threshold.

Dividends. Paid to an individual, they are taxed at 25%. Paid to a foreign company, 15% is withheld unless a tax treaty gives less. An EU parent company may receive dividends tax-free under the conditions of the EU Parent-Subsidiary Directive.

Worked example. A d.o.o. earns EUR 50,000 pre-tax. Corporate tax at 22% is EUR 11,000, leaving EUR 39,000. Paid out in full to an individual owner, the 25% dividend tax takes EUR 9,750 and EUR 29,250 remains: a total burden of about 41.5%. A tax treaty can lower the dividend tax.

Salaries. Employers pay 16.1% contributions on top of gross pay; employees pay their own contributions and progressive income tax.

Reporting, audit, director and address of a Slovenian company

A small Slovenian company needs no audit: Article 57 of ZGD-1 requires one only from medium-sized and large companies. A micro or small d.o.o. files without an auditor, but the deadlines are strict.

Annual reporting. AJPES receives data for state statistics by the end of March, an unaudited annual report for publication within three months of the year end, and an audited one within eight months. The tax return goes to FURS by the end of the third month.

Beneficial ownership register. Real owners go into the RDL register within 8 days of registration and of any later change. Under ZPPDFT-2 (Zakon o preprečevanju pranja denarja in financiranja terorizma, the Anti-Money Laundering and Terrorist Financing Act), missing, late or wrong entries cost the company EUR 3,000 to 120,000 and the responsible person EUR 400 to 2,000.

Director. Any person with full legal capacity can be a director (poslovodja): the Companies Act sets no citizenship or residence requirement. The exception is people convicted of economic and certain other crimes. According to SPOT, a director who is not employed elsewhere, studying or retired must be employed by the company, which means paying contributions. A non-EU national who will live and work in Slovenia needs a single residence and work permit (enotno dovoljenje za prebivanje in delo). According to SPOT, a founder who does not manage the company needs no work permit.

Address and secretary. The registered office and business address (street and number) are set before registration, and the owner of the premises gives a certified consent. A home address works for quiet activities; in an apartment building you need consent from co-owners holding over three quarters of the shares, including all owners of adjacent flats. A cafe, shop or workshop needs a building with an operating permit. No company secretary is required.

Bank account and restrictions for Russian, Belarusian and Ukrainian citizens

In Slovenia you need the bank before the court: under the Companies Act, d.o.o. capital counts as paid only once the money reaches the account of the company being formed at a bank. No bank approval, no company.

What it looks like in practice. Slovenian banks vet owners under EU anti-money laundering rules, asking about the business, its clients and the source of the founders' money. Prepare a business description, contracts or letters from future clients and source-of-funds documents; the decision and timing are the bank's alone. More on accounts in business accounts and personal accounts abroad.

Russian citizens. The Companies Act does not bar Russians from being members or directors unless they are sanctioned. But EU banks apply Regulation (EU) 833/2014: Article 5b bans accepting deposits over EUR 100,000 per bank from Russian nationals and residents who lack EU citizenship or an EU residence permit. For a Russian company as founder it goes further: Article 5n bans providing Russian legal entities with services including accounting and legal advice. Russians need a visa to enter Slovenia, a Schengen member. In addition, Russia's Decree No. 585 of 8 August 2023 suspended key articles of tax treaties with a number of unfriendly states. Murblz specialists check whether the treaty with Slovenia still applies to you before any dividend is paid.

Belarusian citizens. A similar deposit restriction applies under Regulation (EC) 765/2006, and banks vet Belarusian founders just as strictly.

Ukrainian citizens. No specific sanctions apply; ordinary bank requirements decide. To live and work in Slovenia, Ukrainians, like other non-EU nationals, need a residence permit or temporary protection. Slovenia handles new temporary protection applications filed after 5 August 2026 under stricter rules, including a check on the fulfilment of military service obligations in Ukraine.

What we do

• assess whether Slovenia fits your goal and say so when another country works better;
• choose the registration route: the SPOT portal or a SPOT point if your documents allow, or a notary in person or by power of attorney;
• help founders and the director obtain Slovenian tax numbers;
• prepare founding documents, powers of attorney, translations and apostilles;
• organise the filing and follow the company through to the court register entry and the RDL beneficial ownership register;
• help with a registered address in Slovenia;
• bring in Murblz accounting and tax specialists for bookkeeping, tax returns, VAT and the annual report to AJPES, including an upfront estimate of the director's social contributions;
• prepare a compliance pack for the bank and help open an account for the capital deposit and day-to-day business.

Legal representation, meaning notarial acts and representation before courts and authorities, is handled by Murblz specialists together with partners licensed locally. If you plan to move along with the company, see relocation. Other countries are covered in company registration and company registration abroad.

See also

Business account · Personal account · Investment property · Country taxes · All country programs

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