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An analysis by LeitnerLeitner, Taxand Slovenia
The Slovenian Parliament has recently introduced a number of significant amendments to its tax legislation. With a few exceptions, the amendments will largely apply to tax periods starting on 1 January 2025.
Key changes include a five-year limit on corporate tax loss carry-forwards, the abolition of thin capitalisation rules, and improved tax incentives for digital and green investments. For personal income tax, new incentives target foreign professionals, employee stock options, and benefits like electric car charging and company bicycles. VAT reforms raise the registration threshold to EUR 60,000 and simplify VAT group administration. Additionally, e-invoicing will become mandatory between businesses by 1 June 2026, with strict reporting rules. The amendments also refine tax procedures, tighten lump-sum taxation criteria for entrepreneurs, and address fictitious transactions and tax avoidance.
Experts from our Slovenian member firm LeitnerLeitner have published a full analysis of these amendments here.
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