{"id":5723,"date":"2026-06-05T10:58:08","date_gmt":"2026-06-05T10:58:08","guid":{"rendered":"https:\/\/nova.racunovodski-servis.si\/frequently-asked-questions\/"},"modified":"2026-06-15T14:25:53","modified_gmt":"2026-06-15T14:25:53","slug":"frequently-asked-questions","status":"publish","type":"page","link":"https:\/\/nova.racunovodski-servis.si\/en\/frequently-asked-questions\/","title":{"rendered":"Frequently Asked Questions"},"content":{"rendered":"\t\t
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Difference between a<\/span>D.O.O.<\/span>and<\/span>an S.P.<\/h4><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Difference between a d.o.o. and an s.p. <\/div><\/span>\n\t\t\t\t\t\t\t\n\t\t\t<\/path><\/svg><\/span>\n\t\t\t<\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t
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Area<\/strong><\/div><\/td>
S.P. (Sole Proprietor)<\/strong><\/div><\/td>
D.O.O. (LLC)<\/strong><\/div><\/td><\/tr>
Share Capital<\/div><\/td>
To register a sole proprietor in the Business Register of Slovenia, the holder is not required to pay in any founding capital.<\/div><\/td>
Shareholders must pay in a minimum share capital of EUR 7,500. This can also be contributed in the form of a non-cash contribution. <\/div><\/td><\/tr>
Liability for Obligations<\/div><\/td>
An S.p. is personally and fully liable for its obligations with all its assets (including private property).<\/div><\/td>
As a rule, a D.o.o. is only liable for obligations with the company’s assets (the shareholder’s private assets are separate from the company’s assets).<\/div><\/td><\/tr>
Formation Costs<\/div><\/td>
Free of charge<\/div><\/td>
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Registration via a notary is charged according to the notary tariff.<\/div><\/td><\/tr>
Profit Taxation<\/div><\/td>
The difference between income and expenses constitutes the entrepreneur’s salary. This difference is added to any other income of the individual. The total (tax base) is taxed according to the personal income tax scale (16%, 27%, 41%, 50%) or as a “normative” flat-rate taxpayer (20%). <\/div><\/td>
Corporate Income Tax \u2013 general tax rate (19%).<\/div><\/td><\/tr>
Bookkeeping<\/div><\/td>
\u2013 Normative expenses (80%) or\u2013 Single-entry bookkeeping or\u2013 Double-entry bookkeeping <\/div><\/td>
\u2013 Double-entry bookkeeping<\/div><\/td><\/tr>
Business Account \u2013 TRR<\/div><\/td>
An S.p. operates via a transaction account opened at a chosen bank. By agreement with the bank, the entrepreneur may use an existing personal bank account or open a separate one. Funds in the account are freely available for use. <\/div><\/td>
A D.o.o. operates via a transaction account opened at a chosen bank. The use of funds is restricted to business purposes. <\/div><\/td><\/tr>
Annual Report<\/div><\/td>
An S.p. must, by March 31, 3. submit an annual report for the purposes of public publication, national statistics, and taxation. An S.p. taxed on actual profit using normative expenses is not required to send an annual report to AJPES, but must still submit it to FURS. <\/div><\/td>
A D.o.o. must, by March 31, 3. submit an annual report for the purposes of public publication, national statistics, and taxation. Medium and large companies must submit an audited and consolidated annual report for public publication within eight months after the end of the business year. <\/div><\/td><\/tr><\/tbody><\/table><\/div><\/div><\/div><\/div><\/div>
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