COREDO > Company Formation in Slovenia

Company Formation in Slovenia

Why Register a Company in Slovenia

Slovenia is a developed EU and eurozone jurisdiction strategically located at the crossroads of major European transport routes.

The country offers foreign investors a stable economy, a favourable business environment, the possibility of 100% foreign ownership, and access to the EU market. Slovenia attracts international companies with its developed infrastructure, qualified workforce, and competitive business conditions.

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Types of Companies in Slovenia

Slovenian legislation provides several legal forms for conducting business. The choice of the optimal form depends on the scale of the planned activity, the number of participants, the volume of investment, and the strategic objectives of the business.

D.o.o. (družba z omejeno odgovornostjo)

limited liability company. The most popular form for foreign investors. It can be established by one natural or legal person, with a maximum of 50 participants. The minimum share capital is EUR 7,500, with at least 25% of each participant’s individual contribution to be paid before registration. Participants’ liability is limited to the amount of their contributions.

D.d. (delniška družba)

joint-stock company. Suitable for medium and large businesses. Establishment requires a minimum of five founders (natural or legal persons), with no limit on the number of shareholders. The minimum share capital is EUR 25,000, of which at least 30% must be paid at the time of registration.

K.d.d. (komanditna delniška družba)

limited partnership with shares. Established by a minimum of two partners. There are no minimum share capital requirements.

D.n.o. (družba z neomejeno odgovornostjo)

general partnership. Created by a minimum of two natural or legal persons. There are no capital contribution requirements; participants bear unlimited joint and several liability.

S.p. (samostojni podjetnik)

sole proprietor. The simplest form for conducting activity by a single natural person. There are no share capital requirements. The entrepreneur bears unlimited liability with all personal assets. Registration is carried out through the SPOT portal and takes a minimal amount of time. This form is suitable for starting activity with minimal costs; however, it does not provide protection of the founder’s personal assets.

Branch of a foreign company

Foreign companies that have been operating in their countries for at least two years may open a branch in Slovenia. A branch is not an independent legal entity and acts on behalf of the parent organisation. The branch’s activity must correspond to the statutory activity of the parent company, and financial statements are filed as part of the parent organisation’s reporting.

Company Registration Procedure

Company registration in Slovenia is carried out by making an entry in the court register. The procedure can be completed online through the state portal SPOT (Slovenska poslovna točka) or through a notary.

The main stages of registration include the following steps.

The first

is verifying the uniqueness of the company name in the AJPES register (Agencija za javnopravne evidence in storitve).

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The second

is preparing the founding act (for online registration via SPOT, a standard electronic form is used).

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The third

is opening a transit bank account at a Slovenian bank and depositing the minimum share capital.

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The fourth

is submitting a registration application to the court register through the SPOT portal or through a notary.

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The fifth

is obtaining a tax number from the Financial Administration of the Republic of Slovenia (FURS).

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The sixth

is registration with the social insurance system if the company plans to hire employees.

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Non-residents of Slovenia are required to obtain a Slovenian tax number in advance. For citizens of non-EU countries, when establishing a company with an investment of EUR 30,000 or more, a single work and residence permit may be obtained. If the ownership share exceeds 51%, employment is possible without an additional labour market assessment.

Required Documents

To register a company in Slovenia, the following documents are required:

a founding act (for registration via SPOT, a standard form is used);

identity documents of the founders and directors;

confirmation of a registered office in Slovenia;

confirmation of the share capital deposit from a Slovenian bank;

a resolution on the appointment of directors.

All documents are submitted in Slovenian. Foreign documents must be translated by a sworn translator and, where necessary, apostilled or legalised depending on the country of origin. For legal entity founders, an extract from the commercial register of the country of registration is additionally required, confirming legal capacity and signatory authority.

Registration Timeframes

Company registration through the SPOT portal takes up to three business days, provided a complete set of documents is available. When processed through a notary, the procedure may take from 5 to 14 business days depending on the complexity of the corporate structure and the completeness of the prepared documents. Additional time may be required for a non-resident to obtain a tax number and open a bank account, which should be taken into account when planning the start of operations.

Cost of Services

The cost of company formation services in Slovenia depends on the chosen legal form, the complexity of the corporate structure, and the scope of additional requirements. Government fees for online registration through SPOT are minimal; for registration through a notary, they amount to approximately EUR 300–500. To receive an individual cost estimate for our services, please contact our specialists — we will prepare a detailed commercial proposal tailored to your specific situation.

Tax System of Slovenia

Slovenia offers a competitive tax system. The base corporate income tax rate is 19% under the Corporate Income Tax Act (Zakon o davku od dohodkov pravnih oseb). It should be noted that for the period 2024–2028, a temporary increase of the effective rate to 22% applies based on amendments adopted by the National Assembly in November 2024.

The standard value added tax (VAT) rate is 22%, with a reduced rate of 9.5%. Slovenia has concluded double taxation avoidance agreements with more than 50 countries, creating favourable conditions for international business. Dividends paid between related companies within the EU may be exempt from taxation in accordance with the Parent-Subsidiary Directive, subject to the minimum participation threshold.

Annual Obligations of a Company

Companies registered in Slovenia are required to fulfil a number of regular obligations. Annual financial statements are submitted to the AJPES agency within the deadlines established by law. The corporate tax return is filed with the Financial Administration (FURS) by 31 March of the year following the reporting year. VAT-registered companies are required to file VAT returns on a monthly or quarterly basis depending on turnover volume. Companies are also required to maintain accounting records in accordance with the Slovenian Accounting Standards (SRS) or International Financial Reporting Standards (IFRS) for large entities. Non-compliance with reporting deadlines results in penalties imposed by the supervisory authorities.

Restrictions for Foreign Investors

Most sectors of the Slovenian economy are open to foreign investment without restrictions. However, in certain industries, foreign capital participation may be limited: audit firms, companies in the television and radio broadcasting sector, brokerage firms, and investment fund management companies may not be in full foreign ownership. Additionally, insurance companies with predominantly foreign capital are not permitted to provide reinsurance services in Slovenia.

Our Experts

Pavel Kos

Head of Legal. Pavel has been working at COREDO since June 2017 and possesses deep expertise in corporate law and business support in European Union jurisdictions.

Frequently Asked Questions

Can a foreigner register a company in Slovenia without a local partner?

Yes, Slovenian legislation allows full foreign ownership of companies. A foreign citizen can independently establish a d.o.o. without engaging a local partner or shareholder.

What is the minimum capital required to create a d.o.o.?

The minimum share capital for a d.o.o. is EUR 7,500. Before registration, each participant must contribute at least 25% of their individual share. The minimum contribution from a single participant is EUR 50.

How long does it take to register a company in Slovenia?

Online registration through the SPOT portal takes up to three business days. When processed through a notary — from 5 to 14 business days depending on the complexity of the structure.

Is a Slovenian visa or residence permit required to register a company?

A visa is not required for the registration itself. However, for working and residing in Slovenia, citizens of non-EU countries need to obtain a single work and residence permit. With an investment of EUR 30,000 or more in establishing a company, a simplified procedure for obtaining this permit is available.

What tax advantages does Slovenia offer?

Slovenia has a network of more than 50 double taxation avoidance agreements. The base corporate tax rate is 19% (effective rate 22% for 2024–2028), which is below the EU average. Dividends between related EU companies may be exempt from taxation under the Parent-Subsidiary Directive.

What are the annual obligations of a company in Slovenia?

The company is required to submit annual financial statements to AJPES and a tax return to the Financial Administration (FURS) by 31 March. VAT payers file returns monthly or quarterly. Accounting records are maintained according to the Slovenian Accounting Standards (SRS) or IFRS for large companies.

Can a company be registered in Slovenia remotely?

Registration through the SPOT portal is possible with a qualified electronic signature. However, for non-residents without a Slovenian electronic signature, the procedure is typically carried out through a notary, which may require personal presence or the execution of a notarised power of attorney. COREDO provides full support throughout the process, minimising the need for the client’s personal presence.

Contact Us

For a consultation on company formation in Slovenia and a cost estimate of our services, please submit an enquiry through the feedback form or contact us directly: info@coredo.eu, +420 228 886 867. The COREDO team will provide full support throughout the process — from document preparation to obtaining registration.