Plan contractor hiring in Slovenia

A registered independent supplier invoices the offshore customer and is responsible for Slovenian activity-income tax and self-employed contributions. Contract with the registered person or company, then keep the Slovenian register extract, tax number, service agreement, and current invoice details together. A foreign customer with no Slovenian entity or permanent establishment is outside the Slovenian tax-payer categories that normally administer withholding. Revisit that allocation if the customer creates a Slovenian presence or starts operating the relationship as employment. The contractor's registered name and activity should match the agreement and every invoice.

Sources: PISRS: Tax Procedure Act, Article 58, SPOT: Register as a sole trader

If the line is crossed

Where Slovenian employment law governs and the role develops the Slovenian employment elements, stop using the contractor model. A worker can seek recognition of an employment relationship and the rights attached to that status, while Slovenian law bars civil-law contracting where the employment elements exist. The foreign customer's response should be fact-led: preserve the scope, communications, work pattern, and supervision record; assess which country's employment law governs; and either restore independent delivery or move the person to a compliant employment arrangement. Do not wait for an invoice dispute to review a role that has become personal, continuous, directed, and integrated.

Sources: PISRS: Employment Relationships Act, PISRS: Supreme Court VIII Ips 230/2016

Obračun akontacije dohodnine in dohodnine od dohodka iz dejavnosti

calculation of income-tax prepayments and income tax on activity income

Ask the contractor to confirm that the independent activity is registered and that this FURS filing is handled, while keeping the filing itself outside the customer document pack unless a risk review requires it. A new activity calculates its provisional prepayment and files within eight days after primary-register entry. The annual calculation is filed electronically by 31 March for the preceding year, with any difference due within 30 days. Recurring prepayments are monthly when the annual amount exceeds EUR 400 and quarterly when it is EUR 400 or less.

Issued by: The contractor submits it electronically to FURS

Timing: Initial calculation within eight days of primary-register entry; annual calculation by 31 March for the preceding year

Sources: SPOT: Tax on income from activity, FURS: Self-employment income-tax calculation

POPSV in OPSVZ

pre-filled and self-filed social-security contribution calculations

Confirm who carries the contractor's Slovenian social-insurance filings before the first service month. A self-employed person normally pays contributions from the applicable insurance base. FURS prepares POPSV, and the contractor files OPSVZ by the 15th if the pre-filled calculation is missing or incorrect; payment is due by the 20th for the previous month. Compulsory self-employed insurance can change when the person already has another priority full-time insurance basis, so request a status confirmation rather than assuming every s.p. has the same contribution position.

Issued by: FURS prepares POPSV; the contractor files OPSVZ when correction or self-filing is required

Timing: OPSVZ by the 15th and contributions by the 20th for the previous month

Sources: SPOT: Social security contributions, SPOT: M-1 social-insurance registration

For an ordinary service to a VAT-identified business in another EU member state, the Slovenian supplier usually omits Slovenian VAT, includes the customer's VAT number and Reverse charge wording, and completes the Slovenian EU reporting. Identify the customer's country and VAT status before the first invoice, validate the customer's VAT number in VIES, and save the result. For an ordinary service to a business outside the EU, Slovenian VAT is also usually absent, while the EU recapitulative statement does not apply. Recheck services with special place-of-supply rules separately.

Sources: European Commission: Cross-border VAT, European Commission: VIES VAT-number check, FURS: Services involving a non-EU customer

What an invoice has to show

• EU reverse-charge wording, VAT numbers, and next-month deadline

  For an ordinary B2B service to a VAT-identified customer in another EU member state, show both relevant VAT numbers and the exact wording Reverse charge. Issue the invoice by the fifteenth day of the month after the month in which the service occurred, then keep it aligned with the contractor's Slovenian VAT return and recapitulative report. This deadline governs invoice issue and tax reporting; it does not decide when the customer must pay. For a non-EU customer, omit EU-only fields and reporting unless another rule requires them.

  Sources: SPOT: Invoicing, PISRS: Value Added Tax Act, FURS: VAT identification and EU reporting

State the invoice due date, invoice currency, expense approval process, and evidence required for acceptance in the service agreement. In the fixed no-establishment scenario, pay a genuine independent contractor's agreed gross invoice amount and leave Slovenian activity-income prepayments and self-employed social contributions to the contractor. Keep invoice payment separate from employment payroll obligations. Reassess the allocation if the customer gains a Slovenian permanent establishment, becomes a Slovenian tax payer for the payment, or operates the role with the personal, continuous, directed features of employment.

Sources: PISRS: Tax Procedure Act, Article 58, SPOT: Tax on income from activity, SPOT: Social security contributions

The currency on the invoice

Agree the commercial currency and exchange-rate rule in the contract before work starts. Slovenian VAT invoices may state amounts in any currency, so the contractor can invoice in euros or another agreed currency. If Slovenian VAT is payable on the invoice, the VAT amount must also be expressed in euros. That euro-display condition is normally dormant for an ordinary foreign B2B service taxed at the customer's location. Record which date and published rate govern any conversion used for accounting, credits, or later corrections so both parties reproduce the same calculation.

Sources: PISRS: Value Added Tax Act, Article 84a

Local currency rules

Keep the signed agreement, accepted work record, invoice, and explanation of any unusual amount ready for the contractor's Slovenian bank. Residents no longer supply general transaction codes for international-payment statistics; banks report payments without those customer-provided codes. The receiving bank still performs customer due diligence and can request documents or explanations, delay processing, or refuse a transaction when it cannot complete required checks. Treat those requests as the contractor's receiving-bank process, and answer them with matching commercial records rather than describing them as Slovenian tax withholding by the foreign customer.

Sources: Bank of Slovenia: Financial-crime controls, Bank of Slovenia: Payment-statistics notes

Letting an s.p. label substitute for an independence review

A customer sees an AJPES registration and assumes classification is settled, then assigns a permanent internal role, fixed hours, daily instructions, and continuous personal delivery. Slovenian law looks at the employment elements in operation, including integration, continuity, personal work, instructions, and supervision. Review those facts at onboarding and whenever the scope expands. If the role has become employment, change the operating model or adopt a compliant employment arrangement before more invoices accumulate under a civil contract that the law does not permit for that relationship.

Sources: PISRS: Employment Relationships Act

Using one VAT process for every foreign customer

A customer treats an EU VAT-identified business and a non-EU business as the same case. That can leave an EU invoice without the customer's validated VAT number, Reverse charge wording, or the contractor's Slovenian recapitulative reporting, or can add EU-only language to a non-EU invoice. Classify the customer's location and VAT status before the first service, save the VIES validation where relevant, and align registration, invoice wording, and reporting with that result. Recheck services that fall outside the ordinary B2B place-of-supply rule.

Sources: European Commission: Cross-border VAT, European Commission: VIES VAT-number check, FURS: Services involving a non-EU customer