Tax News - November 2025

“Winter holiday allowance” and Winter Allowance for Pensioners

The National Assembly approved the Law on the Payment of the Winter holiday allowance, introducing a new labor right – the right to a winter holiday allowance. This marks an important step toward greater social justice and additional motivation for employees, who will receive this benefit for the first time this year.

The winter holiday allowance is a new, legally defined payment that complements the existing annual holiday allowance. Its purpose is to improve the financial security of employees during the winter period and to enhance the attractiveness of regular employment. The amount of the winter bonus is set at EUR 639, which represents half of the minimum wage.

Deadlines and exceptions for payment:

-        Deadline for payment: No later than 18 days after the salary for November is paid.

-        Exceptions: In cases of insolvency, employers may postpone the payment until 31 March 2026, if stipulated by a collective agreement.

-        Special arrangement for 2025: Partial payment (at least ¼ of the bonus) is possible by 18 December 2025, with the remainder paid by the end of March 2026.

-        Public sector: Postponement of payment is not permitted.

The winter holiday allowance will be exempt from social security contributions and untaxed, provided the total amount does not exceed the established threshold for performance bonuses under the Personal Income Tax Act. Additionally, it will not be considered as income when claiming rights from public funds.

Pensioners entitled to the annual allowance will also receive a winter allowance of EUR 150 in December. This allowance will be paid no later than 19 December 2025, or together with the May 2026 pension in cases where the entitlement is recognized later. The allowance will not be considered as income when claiming rights from public funds.

Mandatory E-Invoices from January 1, 2028

On 23 October 2025, the National Assembly adopted the Act on the Exchange of Electronic Invoices and Other Electronic Documents (ZIERDED), which will introduce mandatory use of e-invoices for all business entities registered in the Slovenian Business Register starting 1 January 2028. This is a key step toward the digitalization of the economy, aligned with the EU VAT in the Digital Age (ViDA) directive.

The Act stipulates that from 1 January 2028, all invoices for services rendered and goods delivered between companies must be issued in a structured electronic format (XML), enabling automatic processing without manual data entry. Paper invoices will remain permitted only in transactions with consumers and foreign entities.

What does the Act introduce?

-        Obligation for all business entities: All entities registered in the Slovenian Business Register will be required to use e-invoices.

-        Standardization: Use of the e-SLOG 2.0 format or another internationally recognized standard.

-        Secure exchange: E-invoices will be exchanged via registered e-path providers, the PEPPOL system, direct connections, or the free miniBlagajna application.

-        Consumers: No changes for them – they will continue to receive paper invoices unless they voluntarily opt for electronic ones.

Businesses have more than two years to adapt their IT systems before the law takes effect.

Law on the Workers’ Ownership Cooperative (WOC)

Slovenia has taken an important step toward a more inclusive economy with the adoption of a new law on employee ownership. The law, passed by the National Assembly, establishes a legal framework for the creation and long-term operation of a model of worker co-ownership of companies.

With this, Slovenia joins a small group of countries – including the United States, the United Kingdom, and Canada – that have legally regulated a model similar to the so-called ESOP system (Employee Stock Ownership Plan). This approach enables employees to gradually become co-owners of the company they work for through a Workers’ Ownership Cooperative (WOC).

The model is based on voluntariness – both from the owners and the employees – and is particularly suitable for companies facing ownership transfer challenges due to the retirement of founders.

Advantages of the model:

-        Greater ownership stability

-        Improved business performance

-        Strengthening of the local economy

-        Increased financial security and motivation of employees

The law also includes a range of tax incentives:

-        For share sellers: 20% reduction of the tax base

-        For employees: deferred taxation until income from the WOC is paid out, with the possibility of a zero tax rate for long-term membership

-        For companies: 100% tax relief for financing the WOC, which is tax-exempt at the cooperative level

Suggested Adjustments to the Flat-Rate Tax Regime for Sole Proprietors

The National Assembly has approved the reform of determining the tax base by taking into account flat-rate expenses.

Key changes include:

-        Higher income thresholds for entry: For full-time flat-rate taxpayers, the threshold would be raised to EUR 120,000; for part-time flat-rate taxpayers, to EUR 50,000.

-        Changes to exit conditions: Average income over two consecutive years exceeding EUR 120,000 (full-time), EUR 50,000 (part-time), or EUR 85,000 (others) would trigger mandatory exit from the system.

-        Introduction of progressive taxation: Instead of a single rate, two rates are proposed - 20% and 35% - depending on the amount of the tax base.

-        New rules for beginners: Income from the first year of business activity will be considered when assessing eligibility for entry and continued participation.

-        Restriction on re-entry: After exiting the system, re-entry would only be allowed after five years.

The Financial Administration of the Republic of Slovenia Warns of Irregularities in Work-Related Expense Reimbursements

The Financial Administration of the Republic of Slovenia (FURS) has announced intensified oversight activities in the area of work-related expense reimbursements, with particular attention given to the correct calculation of taxes and social security contributions. Employers who have paid reimbursements exceeding legally prescribed amounts without proper tax accounting are urged to review and, if necessary, correct their calculations.

FURS analyses have shown that many payers are providing employees with higher meal allowances than those set by the Regulation on the Tax Treatment of Expense Reimbursements. In certain cases, these amounts may be considered disguised salary payments, posing a risk of additional tax liabilities.

Employers are advised to review their calculations and ensure compliance with legislation. If irregularities are identified, they can be corrected by submitting amended calculations through the self-declaration mechanism, which is only available before an official audit is initiated. This option allows the taxpayer to avoid penalty liability if errors are corrected in time and obligations are settled.

New EU Combined Nomenclature

The European Commission has published the updated version of the Combined Nomenclature (CN), which will be used for customs and statistical purposes starting 1 January 2026. The new nomenclature was published in the Official Journal of the EU L 2025/1926 on 31 October 2025, as part of Commission Implementing Regulation (EU) 2025/1926, adopted on 22 September 2025.

The Combined Nomenclature is a key tool for classifying goods in customs tariffs and for collecting statistical data on trade in goods. Changes to the nomenclature typically reflect technological advancements, shifts in trade flows, and the need for greater transparency and alignment with international standards.

Postponement of Sustainability Reporting Deadlines

The European Commission, through Directive (EU) 2025/794, has enabled the postponement of deadlines for preparing sustainability reports under the Corporate Sustainability Reporting Directive (CSRD). Slovenia has followed suit by adopting the ZGD-1N amendment to the Companies Act, which sets new reporting timelines for different groups of obligated entities:

1.     Reporting Wave:

-        Reporting for the financial year 2024.

-        Obligated entities: large companies that are public-interest entities with more than 500 employees, and parent companies that, together with subsidiaries, exceed the thresholds for large companies.

2.     Reporting Wave:

-        Reporting postponed to the financial year 2027 (previously 2025).

-        Obligated entities: all other large companies and parent companies that, together with subsidiaries, exceed the thresholds for large companies but are not included in the first wave.

3.     Reporting Wave:

-        Reporting postponed to the financial year 2028 (previously 2026).

-        Obligated entities: small and medium-sized companies with securities listed on a regulated market (excluding micro companies), small and non-complex institutions, and captive insurance and reinsurance companies, if they meet the size criteria.

The postponements provide additional time for companies to prepare and adapt to the new sustainability reporting requirements. Obligations for the first wave of entities remain unchanged. Meanwhile, the European Commission is also preparing changes to the ESRS standards and additional simplifications for smaller companies.

FURS Published New Content on Crypto-Asset Reporting

The Financial Administration of the Republic of Slovenia (FURS) has published new content on its website regarding the mandatory reporting of information on crypto-assets under Directive DAC8 and the CARF standard. This represents an important step toward greater transparency and combating tax evasion in the field of digital assets.

With the expansion of automatic data exchange between tax authorities of EU member states and OECD countries that have joined the CARF MCAA multilateral agreement, oversight will also extend to crypto-asset transactions. Slovenia signed the agreement on 27 November 2024, in Paraguay, and its transposition into national legislation will be carried out through an amendment to the Tax Procedure Act, which is currently still in the legislative process.

Reporting obligations will apply to crypto-asset service providers (RCASP) who:

-        hold authorization under Regulation (EU) 2023/1114 and are registered with the Securities Market Agency (ATVP),

-        or are not covered by the mentioned regulation and will need to register their activity with FURS via the eDavki system.

Obligations include:

-        timely registration (with ATVP or FURS),

-        conducting due diligence on users,

-        annual reporting of transaction and user data.

Key dates:

-        from 1 January 2026: start of registration and due diligence implementation,

-        from 1 January 2027: first reporting for data collected in 2026.

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