On 11 November 2025, the National Assembly of the Republic of Slovenia adopted, under an urgent procedure, the Act on the Right to a Winter Payment and the Reform of the Determination of the Tax Base Taking into Account Lump-Sum Income. The novelties introduced by the Act for lump-sum expense sole proprietors apply already to the 2026 tax year. The key changes are presented below. 1. Entry into the Lump-Sum Expense System A taxpayer who wishes, for the year 2026, to s

The amendment to the Pension and Disability Insurance Act (ZPIZ-2O, Official Gazette RS No. 90/25) introduces an obligation for employers to conduct collective consultations regarding the establishment of collective supplementary pension insurance. The amendment does not require employers to establish and finance such insurance in all cases; rather, it only introduces the obligation to carry out a collective consultation procedure regarding its establishment. The obligation

The Minimum Tax Act (hereinafter ZMD), published on December 22, 2023, in the Official Gazette of the Republic of Slovenia No. 131/2023, introduced the minimum tax into the Slovenian tax-legal system. The purpose of the minimum tax is to ensure a global minimum taxation of profits for large international and domestic groups with an effective tax rate of 15% (minimum tax rate). The law was adopted based on EU Directive 2022/2523 on ensuring a global minimum tax rate for intern

Hereby we would like to inform you that a new amount of the minimum salary was published in the Official Gazette of the Republic of Slovenia, No. 6/2026 dated 30 January 2026. The minimum salary for full working time for work performed from 1 January 2026 onwards, shall amount to EUR 1.481,88 gross. The adjustment is based on a new calculation of minimum living costs and the data of the Statistical Office of the Republic of Slovenia on the annual growth of living costs, whi

On 23 October 2025, the National Assembly of the Republic of Slovenia adopted the Act on the Exchange of Electronic Invoices and Other Electronic Documents (ZIERDED), which introduces mandatory exchange of e-invoices between business entities and also regulates rules regarding their issuance to consumers. From 1 January 2028, business entities will be required to exchange exclusively e-invoices for mutual supplies of goods and services carried out in Slovenia. Business enti

Directive (EU) 2023/970 (the “Pay Transparency Directive”) introduces, at the European Union level, a strengthened framework for the implementation of the principle of equal pay for equal work or work of equal value between men and women, while also establishing obligations regarding greater pay transparency and enforcement mechanisms. Its purpose is to reduce the gender pay gap through increased transparency of pay structures and processes. EU Member States, including Slov