Tax News - August 2025

Law on the Taxation of Crypto Assets and Derivative Financial Instruments

On July 17, 2025, the government approved two legislative proposals regulating the taxation of income from the disposal of crypto assets and derivative financial instruments for natural persons.

The new Law on the Tax on Capital Gains from the Disposal of Crypto Assets introduces a 25% tax on profits made from the sale, exchange, or transfer of crypto assets and will take effect on January 1, 2026. The tax base will be determined as the difference between the value of the crypto assets at the time of disposal and their value at the time of acquisition. Disposal includes the exchange of crypto assets for fiat currency, goods, or services, or a transfer to another person, whereas the exchange of one crypto asset for another or transfers between wallets owned by the same person will not be subject to taxation. Taxpayers will be required to keep records of all acquisitions and disposals and provide them to the tax authority upon request.

The amendment to the Capital Gains Tax Act on the Disposal of Derivative Financial Instruments introduces a simplified regulation whereby all gains from the disposal of such instruments will be taxed at a flat rate of 25%, regardless of the holding period. This change brings greater clarity and consistency to the taxation system and will also take effect on January 1, 2026.

Records of Charged VAT and VAT Deductions

In August 2025, the first submission of records will be required, specifically for the reporting period of July 2025.

The deadlines for the first reporting are as follows:

-        by the end of August 2025 for the tax period of July 2025 (monthly taxpayers),

-        by 20 August 2025 for the tax period of July 2025 (monthly taxpayers who are also required to submit a Recapitulative Statement (RP-O) for this period),

-        by the end of October 2025 for the tax period of July–September 2025 (quarterly taxpayers).

All taxable persons registered for VAT will be required to maintain and electronically submit two structured records via eDavki:

-        Record of Charged VAT

-        Record of VAT Deductions

If the taxable person submits both records at least three working days before the deadline for submitting the VAT return, the tax authority will prepare a pre-filled VAT return based on the submitted data from the records, but only if the taxable person has not already submitted the VAT return on their own.

The Slovenian Financial Administration Begins Issuing Informative Calculations of Income Tax Prepayments for Employees Receiving Company Shares and Stakes

On July 4, the Financial Administration of the Republic of Slovenia (FURS) began sending informative calculations of income tax prepayments for employment income paid in the form of company shares or ownership stakes.

Based on the amendment to the Personal Income Tax Act, this type of employment income is subject to a special tax treatment, allowing for an exception from the general rule of grossing up benefits in kind. In such cases, the employer is only required to calculate and pay employer social security contributions on the REK form.

Using the data from the REK form, FURS prepares an informative calculation of the income tax prepayment at a flat rate of 25%, without any tax allowances. At the same time, employee social security contributions are also calculated as part of the same process.

If taxpayers identify any inaccuracies, they have 15 days to file an objection through the eTaxes (eDavki) system or directly with FURS. If the objection is filed on time, they are not required to pay the prepayment until they receive a formal decision. If no objection is submitted, the informative calculation automatically becomes a final tax assessment.

Anonymized Data on Business Performance of Sole Proprietors for 2024 Published

The Financial Administration of the Republic of Slovenia (FURS) has published anonymized data on the income and business performance of individuals conducting business activities who determine their tax base based on either standardized expenses or actual expenses, but who are not subject to mandatory public disclosure.

The data includes the income of flat-rate taxpayers (standardized expenses) and the income, expenses, and profit or loss of those who calculate their tax base using actual expenses.

As of the end of 2024, there were over 135,000 individuals registered in Slovenia as conducting business activity, of whom more than 60% use standardized expenses.

The anonymized data is available on the OPSI web portal and is based on income tax returns for the year 2024.

Proposal for Amendments to the Companies Act

The government has approved a proposal to amend the Companies Act, which postpones the deadlines for the introduction of mandatory sustainability reporting. The purpose of the amendment is to give companies more time to adapt to the new European requirements and to reduce administrative burdens.

Although Slovenia had already transposed the European Sustainability Reporting Directive into its national legislation by the end of 2024, the proposed postponement of the reporting start date comes in response to challenging economic conditions.

According to the proposal, large companies will begin reporting in 2027 (instead of 2025), while medium-sized and smaller publicly listed companies will start in 2028 (instead of 2026). Public-interest entities with more than 500 employees will still be required to report for the year 2024.

Act on Partial Reimbursement of Wage Compensation for Reduced Working Time (ZUDPNP)

The Act on Partial Reimbursement of Wage Compensation for Reduced Working Time allows employers to assign employees to reduced working hours in cases of decreased business activity, while partially placing them on temporary layoff. In such cases, the employer may claim partial reimbursement for the wage compensation paid during the period when they are unable to provide full-time work — specifically for between 5 and 20 hours per week.

Employers are eligible for this support if they employ workers full-time and determine that they are unable to provide at least 90% of regular work to at least 30% of their employees. Eligibility must arise from either:

-        a natural or other disaster or crisis situation (as defined by the Protection Against Natural and Other Disasters Act), or

-        a decision by the Government of the Republic of Slovenia identifying affected sectors with limited capacity to influence the circumstances.

Legal or natural persons registered in the appropriate registers (the Business Register of Slovenia or the Register of Agricultural Holdings) may apply for assistance under the conditions set out in the Act. The Act defines in detail the reimbursement amounts, the obligations of both the employer and the employee, and the procedures for exercising the rights.

New Collective Agreement for the Textile, Clothing, Leather, and Leather Processing Industries of Slovenia

The new collective agreement was published in the Official Gazette of the Republic of Slovenia, No. 50/2025, on July 4, and will come into effect on September 1, 2025, except for certain provisions that will apply from a later date. The agreement will remain in force until the end of August 2031.

The new collective agreement covers areas such as probationary work, the right to disconnect, caregiver leave, performing secondary work, directing employees to medical examinations, annual leave, validity of written warnings, minimum basic wages and allowances, and other employment-related benefits, among others.

New Minimum Basic Wages and Reimbursement Rates in the Trade Sector

The Official Gazette of the Republic of Slovenia, No. 50/2025, dated July 4, 2025, published new minimum basic wage rates for individual tariff grades in the trade sector, effective from July 1, 2025. The publication also specifies the amounts for reimbursement of transportation costs, meals during work, and daily allowances for business trips.

Minimum basic wages for individual tariff grades:

Tariff Grade:                                             Minimum Basic Wage (EUR):

I. Simple tasks                                          930.30

II. Less demanding tasks                         966.01

III. Moderately demanding tasks             1,023.38

IV. Demanding tasks                               1,092.42

V. More demanding tasks                        1,217.68

VI. Very demanding tasks                       1,346.10

VII. Highly demanding tasks                    1,605.40

Reimbursements related to work:

1.     Transportation to and from work: EUR 0.20 per kilometer

2.     Meals during work: EUR 7.04

3.     Daily allowances for business trips within Slovenia:

-        6–8 hours: EUR 7.94

-        8–12 hours: EUR 11.34

-        Over 12 hours: EUR 22.40

_________________________________________________________________________________

Tax news from Slovenia and the CEE region is also sent via e-newsletters, which you can subscribe to here.