A sole proprietor is a natural person who independently pursues a gainful activity in the market. They may begin to pursue the activity after registration in the Slovenian Business Register pursuant to an application that they fill in and submit at an AJPES branch office or another SPOT point. The registration is subject to a decision issued by AJPES. The registration procedure is free of charge.
The sole proprietor shall notify AJPES of every change of the data submitted in the application form and apply for deregistration if they plan to cease performing the activity.
A sole proprietor operates via a current account opened with a chosen bank. They have unlimited responsibility for their obligations, i.e. with all their assets (including personal assets).
Pursuant to the provisions of the act governing companies, a sole proprietor may start engaging in an activity once they are registered in the Slovenian Business Register.
The application for registration in the Slovenian Business Register is submitted on the unified Application for Registration in the Slovenian Business Register form (form PRS-1 sp). The sole proprietor must submit the application for registration in the Slovenian Business Register at least 1 day prior to the desired registration date and the application for deregistration from the Slovenian Business Register at least 3 days prior to the desired date of deregistration. The sole proprietor can submit the application from home via the e-VEM system (using a qualified digital certificate) or at a VEM point.
An individual wishing to submit an application for the registration of data in the Slovenian Business Register requires:
- a tax identification number and a valid identity document,
- the consent of the representative if they wish to register a representative,
- a certified statement of the owner of the facility that they allow the conducting of business at the address provided in the application if the sole proprietor is not the owner of the facility at the proposed business address.
The application for the registration of a sole proprietor in the Slovenian Business Register can also be submitted by a representative provided they have the sole proprietor’s certified power of attorney.
The limitations for acquiring the status of a sole proprietor are stipulated by Article 10a of the Companies Act.
The status of a sole proprietor cannot be acquired by an individual who:
- has been imposed a final sentence of imprisonment for criminal offences stipulated by the act governing companies,
- is publicly published on the list of persons not submitting tax assessments or tax debtors in the last 12 months pursuant to the act governing taxation,
- directly or indirectly holds a share of more than 25 percent in the capital of a company that is publicly published on the list of entities not submitting tax assessments or tax debtors in the last 12 months pursuant to the act governing taxation,
- has been imposed a fine at least twice by a final judgement for an offence related to remuneration for work or for an offence related to undeclared work,
- directly held a share of more than 50 percent in the capital of a company that was deregistered from the Court Register pursuant to the act governing financial operations, insolvency and compulsory dissolution proceedings.
The sole proprietor shall notify AJPES about every change to the data registered in the Slovenian Business Register within 15 days after the occurrence of the change, except for data involving changes of the name, surname and address of the sole proprietor or representative, as this data is harmonised daily with the Central Population Register. They register the change following the same principle as applies for the registration of a sole proprietor in the Slovenian Business Register.
The registration of changes to the sole proprietor data in the PRS is free of charge.
The sole proprietor has to submit an application for deregistration from the Slovenian Business Register at least 3 days prior to the desired date of deregistration.
Pursuant to the applicable laws, the sole proprietor has to publish their intent to cease the performance of the activity on the AJPES website at least 15 days prior to the cessation of the activity and state the exact date of cessation of the activity.
The sole proprietor can send the notification of cessation to be published via the OOPS application or by email to: nai`u`-oqdmdg`mi`?`iodr-rh or send or personally deliver it to any AJPES branch office.
In addition to the publication on the AJPES website, the sole proprietor may also announce their cessation of activity in another manner (by letters to creditors, through the media, at the business premises).
The application for deregistration may be submitted by the sole proprietor or an authorised person holding the explicit authorisation of the sole proprietor.
A future sole proprietor who is a foreign national must demonstrate a valid personal ID document (ID card or passport), which can be used to confirm his or her identity.
Any person wishing to register as a sole proprietor must have a Slovenian tax number obtained by registering in the Tax Register and a personal identification number (EMŠO) obtained by registering in the Central Population Register. Requests for registration in the Tax Register can be submitted at a tax office. The application must state that the tax number is needed for the purpose of registering a sole proprietorship in the Tax Register, whereupon the tax office shall also take care of registration in the Central Population Register and assigning a personal identification number (EMŠO).
Registration, change or deregistration – PRS
More information is available on the Slovenia Business Point state portal