Applies to: tax year 2026
The definitions are short and for information only; they are not tax advice. Each legal term names its official source (in Slovenian), and terms from the program are marked as such. What the program does not support is on What it does and doesn’t.
Documents
What is a quote (ponudba)?
A proposal to conclude a contract, made to a specific person and containing all the essential terms of the contract. It is accepted when the person who made it receives the addressee’s statement that they accept it.
Not the same as: proforma, invoice.
In Normatik: A change to a price list does not change a quote that has already been accepted.
Source: Obligations Code (OZ), Articles 22 and 28 – PISRS, in Slovenian
What is a proforma (predračun)?
A document asking the customer to pay before the service is performed. A proforma is not an invoice: it does not show that the service was performed or that payment was received.
Not the same as: advance invoice, invoice.
In Normatik: A proforma is converted into an invoice directly or via a prepayment request and an advance invoice. The conversion can be partial.
What is a prepayment request (zahtevek za predplačilo)?
A Normatik document that asks the customer, on the basis of a proforma, to pay in advance. The advance invoice is then created from the payment actually received.
Not the same as: advance invoice.
What is an advance invoice (avansni račun)?
Also in Slovenian: račun za predplačilo
An invoice for a prepayment received before the service is performed; issuing it is governed by Article 81 of the VAT Act (ZDDV-1). Once the service is performed, you issue an invoice that takes the prepayment into account.
Not the same as: proforma.
In Normatik: An advance invoice is created from a payment actually received, not from an arbitrary amount.
What is an invoice (končni račun)?
The invoice for a service performed, which you must issue under Article 81 of the VAT Act (ZDDV-1). If the customer paid in advance, it takes the advance invoice already issued into account.
Not the same as: proforma.
In Normatik: Two invoices issued at the same time cannot get the same number. A due date before the issue date is blocked.
What is a credit note (dobropis)?
A document that reduces the amount of an invoice already issued, for example because of a wrong amount, a price reduction or part of the service being cancelled. It refers unambiguously to the original invoice, which stays issued; under the VAT Act such a document also counts as an invoice.
Not the same as: cancellation, refund.
In Normatik: An issued document cannot be changed. A mistake is corrected with a new linked document, never by silent editing or renumbering.
Source: VAT Act (ZDDV-1), Article 81(9) – PISRS, in Slovenian
What is a cancellation (storno)?
Reversal of a wrong entry in the record of accounting documents by an additional entry; the customer never receives it. Informally the word is also used for cancelling an entire invoice, which is not possible: an issued invoice is not deleted, and the change is shown by a new document that refers unambiguously to the original invoice.
Not the same as: credit note.
In Normatik: What has been issued stays issued – a correction is visible as a correction.
Payments
What is a payment (prejeto plačilo)?
Money a customer transfers to your bank account, which you allocate to invoices. A payment is not income: when and in what amount income arises is set by tax rules.
Not the same as: income.
In Normatik: Payments are imported from a camt.053 or CSV bank statement or entered by hand.
What is a payment allocation (razporeditev plačila)?
The link between a payment received and one or more invoices. Whether an invoice is paid in full or in part is calculated from its allocations.
Not the same as: a manually ticked ‘paid’ status.
In Normatik: ‘Paid’ is not a switch. A payment without a reference that matches two invoices needs your confirmation.
What is customer credit (dobroimetje kupca)?
The amount a customer has paid above what they owe. It is carried over to another invoice or refunded to the customer.
Not the same as: an open receivable.
In Normatik: An overpayment becomes customer credit and is carried over to another invoice or partly refunded.
What is an open item (odprta postavka)?
An invoice that is unpaid or only partly paid, or the amount the customer still owes.
Not the same as: customer credit.
In Normatik: Open items sit alongside reminders and payment plans.
What is a reminder (opomin)?
A written request to a debtor to pay an amount that is due. If no payment deadline was set, the debtor is in default once the creditor asks for payment, for example with an out-of-court reminder.
Not the same as: debt collection, enforcement.
In Normatik: Four levels: a friendly reminder, then first, second and final.
Source: Obligations Code (OZ), Article 299 – PISRS, in Slovenian
What is a payment plan (plačilni dogovor)?
An agreement with a customer to pay an overdue amount in instalments or by a new date.
Not the same as: writing off a debt.
What is late-payment interest (zamudne obresti)?
Interest a debtor owes on top of the principal from the day of default until payment. Unless the parties agree otherwise, the statutory rate applies: the ECB main refinancing rate plus 8 percentage points, set for six-month periods starting on 1 January and 1 July.
Not the same as: recovery cost compensation, a contractual penalty.
Source: Statutory Default Interest Rate Act (ZPOMZO-1), Article 2 – PISRS, in Slovenian
What is recovery cost compensation (nadomestilo stroškov izterjave)?
A flat €40 per claim that a creditor may charge once the debtor is in default. It applies to contracts between businesses and between businesses and public bodies, not to consumers.
Not the same as: late-payment interest.
Source: Prevention of Late Payments Act (ZPreZP-1), Articles 3 and 14 – PISRS, in Slovenian
What is a consumer (potrošnik)?
A natural person who buys goods or services from you for purposes outside their trade or profession; in that relationship a sole trader counts as a business under the Consumer Protection Act (ZVPot-1). The Prevention of Late Payments Act (ZPreZP-1) does not apply to contracts with consumers, so you cannot claim the flat €40 recovery cost compensation; for a contract concluded at a distance or off business premises, the consumer may withdraw within 14 days without giving a reason.
Not the same as: a company or sole trader buying for its business.
In Normatik: A consumer is one of the customer types, alongside a company, a sole trader, a foreign company and a public-sector customer; each has its own required fields.
What is a limitation period (zastaranje)?
The statutory period after which you can no longer successfully enforce a claim in court if the debtor invokes it; a court does not apply it on its own. Claims under contracts between businesses, which include sole traders, become time-barred in three years, and the general period is five years; the period starts on the day after the claim falls due, and a reminder does not interrupt it.
Not the same as: writing off a debt.
Source: Obligations Code (OZ), Articles 13, 335, 336, 346, 349, 364, 365 and 368 – PISRS, in Slovenian
Tax and deadlines
What is a flat-rate sole trader (normirani s. p.)?
Also in Slovenian: normiranec
A sole trader or other self-employed individual who determines the tax base using actual income and flat-rate expenses instead of actual expenses. The method must be notified to the Financial Administration (FURS), and average income over the two previous years must not exceed the flat-rate threshold.
Not the same as: a sole trader on actual expenses, a limited company (d. o. o.).
In Normatik: Normatik is built for a flat-rate sole trader who sells services, is not registered for VAT and is paid by bank transfer. For a sole trader on actual expenses it does not prepare tax calculations.
Source: Winter Allowance and Flat-rate Tax Base Reform Act (ZPZR), Article 6 – PISRS, in Slovenian
What are flat-rate expenses (normirani odhodki)?
Expenses you do not prove with receipts: they are recognised as a percentage of income, and the tax base is income minus flat-rate expenses. If you were compulsorily insured as self-employed for at least 75% of the minimum annual full-time hours in the tax year (or full-time for nine continuous months), they are 80% of income up to €60,000 and 0% above that; otherwise 80% up to €12,500, 40% from €12,500 to €30,000 and 0% above €30,000.
Not the same as: actual expenses.
What is the flat-rate eligibility threshold (meja za normirance)?
The highest average business income over two consecutive previous tax years at which you may determine the tax base with flat-rate expenses. It is €120,000 if in each of the two years you were compulsorily insured as self-employed for at least 75% of the minimum annual full-time hours (or full-time for nine continuous months), €50,000 if you met this condition in neither year, and €85,000 otherwise.
Not the same as: VAT registration threshold.
Source: ZPZR, Article 6 (Official Gazette 91/25 and 32/26 – ZPZR-A) – PISRS, in Slovenian
What are related persons (povezane osebe)?
Your family members and persons you control; you are presumed to control a person if you hold at least 25% of its ownership or voting rights, or a right to such a share. For the flat-rate entry and exit thresholds, their business income is added to yours unless you prove that meeting the conditions for the scheme was not the main reason, or one of the main reasons, for doing business that way; income earned with each related person is disclosed in Annex 16 of the DDD-DDD return.
Not the same as: the employer you work for.
What is a part-time sole trader (popoldanski s. p.)?
An informal term for the business of someone who is compulsorily insured full-time elsewhere, for example through employment; it is not a separate legal form. Through the business it pays flat-rate contributions for special cases of insurance, reported on the OPSVD form. For a flat-rate sole trader this usually means the 75% self-employment insurance condition is not met: a lower threshold (€50,000 if the condition was not met in either of the two previous years), lower flat-rate expenses and the 20% rate only up to €33,000 of tax base instead of €72,000.
Not the same as: a separate legal form.
Source: ZPZR, Articles 6 and 7; ZPIZ-2, Articles 20 and 143 – PISRS, in Slovenian
What is a final tax (dokončni davek)?
A tax that completes the taxation of the income: for a flat-rate sole trader, income tax on business income is a final tax, so this income is not added to the annual income tax base. The rate is 20% up to €72,000 of tax base and 35% above that if you were compulsorily insured as self-employed for at least 75% of the minimum annual full-time hours in the year (or full-time for nine continuous months); otherwise the limit is €33,000.
Not the same as: the annual income tax assessment, income tax advance payment.
Source: SPOT business portal, Tax on business income (ZPZR, Article 7), in Slovenian
What is an income tax advance payment (akontacija dohodnine)?
Also in Slovenian: predhodna akontacija
The advance income tax you pay during the year, equal to the advance payment calculated in your last DDD-DDD return. If the annual amount exceeds €400 you pay it monthly, otherwise quarterly; each instalment falls due on the last day of the period and must be paid within 20 days.
Not the same as: social security contributions, final tax.
Source: Tax Procedure Act (ZDavP-2), Article 298 – PISRS, in Slovenian
What is the DDD-DDD tax return?
Also in Slovenian: obračun akontacije dohodnine in dohodnine od dohodka iz dejavnosti
The return for advance income tax and income tax on business income, which a sole trader files with FURS through eDavki by 31 March for the previous year. A flat-rate sole trader pays any difference between the advance payments and the tax within 30 days of the filing deadline.
Not the same as: the annual report to AJPES, the personal income tax return.
In Normatik: Normatik prepares the return and walks you through it. You file it yourself.
Source: Financial Administration (FURS), return for tax on business income (in Slovenian)
What is guided filing (vodena oddaja)?
How filing works in Normatik: the program prepares the return file and the steps, and you – or your accountant with an eDavki authorisation – upload and file it on eDavki.
Not the same as: automatic filing from the program.
What is voluntary disclosure (samoprijava)?
Filing a late or corrected tax return while paying the tax plus interest at 3% a year at the same time, in which case no fine is imposed for the offence. It is possible until a tax inspection starts, an assessment decision is served on you, or misdemeanour or criminal proceedings begin.
Not the same as: late filing for justified reasons.
Source: Tax Procedure Act (ZDavP-2), Articles 55 and 399 – PISRS, in Slovenian
Contributions and insurance
What is the social security contributions return (obračun prispevkov za socialno varnost)?
Also in Slovenian: OPSVZ, POPSV (predizpolnjen obračun)
The monthly return that shows how much you owe in social security contributions for the previous month. FURS prepares it on eDavki by the 10th of the month as a pre-filled return (POPSV); if it is wrong or missing, you file your own OPSVZ return by the 15th, and you pay the contributions by the 20th.
Not the same as: a payment order, the flat-rate contributions return of a part-time sole trader (OPSVD).
Source: Tax Procedure Act (ZDavP-2), Articles 353 and 353.a – PISRS, in Slovenian
What is the contribution base (zavarovalna osnova)?
The amount on which a sole trader pays social security contributions: last year’s profit converted to a monthly amount and reduced by 25%, but at least the minimum contribution base and at most 3.5 times the average annual wage converted to a monthly amount. For a flat-rate sole trader FURS sets it from the DDD-DDD return; it applies from the month after the return is filed, from April at the latest, until the profit for the next period is determined.
Not the same as: the tax base, the flat-rate contributions of a part-time sole trader.
What is the minimum contribution base (minimalna zavarovalna osnova)?
Also in Slovenian: najnižja zavarovalna osnova
The lowest amount on which a sole trader pays social security contributions: 60% of the average annual wage of employees in Slovenia, converted to a monthly amount. You pay from it if your profit, converted to a monthly amount and reduced by 25%, is lower than that, and when you enter insurance, unless you were insured on the same basis in the previous six months.
Not the same as: contribution base, the minimum wage.
Source: Pension and Disability Insurance Act (ZPIZ-2), Article 145(4) and (9) – PISRS, in Slovenian
What is the compulsory health contribution (obvezni zdravstveni prispevek)?
Also in Slovenian: OZP
A flat monthly health contribution that a sole trader pays on top of the contributions calculated as a percentage of the contribution base, in full for every calendar month regardless of the number of insured days. It is adjusted once a year, on 1 March, in line with growth of the average gross wage; the current amount is published by the health minister in the Official Gazette and listed by FURS in its monthly table for the self-employed.
Not the same as: supplementary health insurance, which OZP replaced.
Source: Health Care and Health Insurance Act (ZZVZZ), Article 48 – PISRS, in Slovenian
What is the 75% insurance condition (pogoj 75 % zavarovanja)?
The condition that in the tax year you were compulsorily insured on the basis of self-employment for at least 75% of the minimum annual hours of full-time insurance; only insurance through your own business counts. It determines your flat-rate expenses, the flat-rate eligibility threshold and up to what tax base the 20% income tax rate applies (up to €72,000 if the condition is met, otherwise up to €33,000).
Not the same as: insurance through employment.
What is the insurance period (zavarovalna doba)?
The periods of pension and disability insurance for which the prescribed contributions were paid; periods with unpaid contributions do not count. If contributions were paid only in part, or from a base lower than prescribed, only a proportional part counts towards pensionable service; this is the rule under ZPIZ-2O from 1 January 2026.
Not the same as: the time your business is registered.
VAT
What is the VAT registration threshold (prag za DDV)?
The annual turnover in Slovenia up to which a small taxable person is exempt from charging VAT: €60,000 in the previous and the current calendar year. If you exceed it during the year, you must apply for registration in good time, and it takes effect on 1 January of the following year; if turnover exceeds €66,000, you must apply no later than the month in which it is exceeded.
Not the same as: flat-rate eligibility threshold.
Source: Financial Administration (FURS), VAT registration (in Slovenian)
What is a small taxable person (mali davčni zavezanec)?
A taxable person established in Slovenia who is exempt from charging VAT because their turnover is below the VAT threshold. They may not show VAT on invoices and have no right to deduct input VAT.
Not the same as: VAT registration, the status ‘not a taxable person’ (a small taxable person is still a taxable person).
In Normatik: Normatik is for an issuer who is not registered for VAT. A VAT status of ‘pending’ stops issuing.
What is VAT registration (identifikacija za DDV)?
Entry in the VAT register, which gives you a VAT identification number (SI…). It follows from exceeding the VAT threshold, from supplying services to businesses in other EU countries where the customer pays the VAT, from buying services from foreign businesses on which you self-assess the VAT (for example online ads), or from a voluntary choice.
Not the same as: the tax number, small taxable person.
In Normatik: Normatik does not support an issuer registered for VAT: issuing is stopped. Invoicing services to a business in another EU country is stopped too.
Source: Financial Administration (FURS), VAT registration (in Slovenian)
What is the reverse charge (obrnjena davčna obveznost)?
The rule under which VAT on a supply is owed by the customer, not the supplier; for a sole trader this is usually a service. Because of it, even a small taxable person below the VAT threshold must register for VAT if it supplies services to businesses in other EU countries on which the customer pays the VAT (the invoice then carries the note ‘Obrnjena davčna obveznost’), or if it buys services from foreign businesses on which it must self-assess the VAT, for example online ads.
Not the same as: the small taxable person exemption.
In Normatik: Normatik does not support invoicing services to a business in another EU country: issuing is stopped.
Source: VAT Act (ZDDV-1), Article 76(1)(3), Article 78(4) and Article 82 – PISRS, in Slovenian
Technical
What is camt.053?
A bank statement in XML under the ISO 20022 standard (BankToCustomerStatement), offered by banks and the Public Payments Administration for import into software.
Not the same as: an automatic bank connection.
In Normatik: Normatik imports a camt.053 statement (versions .02–.08) or CSV. There is no automatic bank connection.
What is an e-invoice (e-račun)?
An invoice issued, sent and received in a structured electronic format that allows automatic processing. Under ZIERDED, from 1 January 2028 businesses exchange only e-invoices for supplies to each other in Slovenia; they send them to consumers only by explicit agreement.
Not the same as: a PDF sent by e-mail.
In Normatik: Normatik does not issue invoices to public-sector customers (UJP e-invoices): issuing is stopped.
Source: Electronic Invoices and Documents Exchange Act (ZIERDED), Articles 2, 7 and 8 – PISRS, in Slovenian
For flat-rate sole traders not registered for VAT. What it does
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