A sole proprietorship (in Slovenia: samostojni podjetnik, or s.p.) is the fastest and cheapest route into entrepreneurship in Slovenia: registration is free and can be completed in a single visit or entirely online. This guide walks you through every step – from preparation to issuing your first invoice – and flags the decisions you need to make in advance.
Before you register: three decisions
- Activities (SKD codes) – choose the main and additional activities you will carry out. You can add more later, but it is cheaper to think it through in advance.
- Full-time or part-time (“popoldanski”) s.p. – if you are already in full-time employment, you can run the activity as a side occupation with flat-rate contributions.
- Lump-sum or actual expenses – the lump-sum (normiranec) scheme is simpler (no expense bookkeeping), while actual expenses pay off when your operating costs are higher.
Registration steps
- Step 1: SPOT registration. Register your s.p. in person at any SPOT point (free advisor assistance) or electronically via the SPOT portal using a digital certificate or smsPASS.
- Step 2: entry in the Business Register (AJPES). When applying you set the name, registered address and activities. Registration is usually completed within a few working days; you can choose the start date in advance.
- Step 3: tax data for the FURS (tax authority). During registration you also submit tax data – here you choose how the tax base is determined (lump-sum or actual expenses) and estimate income for the income-tax advance payment.
- Step 4: registration for compulsory insurance. A full-time s.p. registers for social insurance using form M-1 (deadline: 8 days from the start of operations); a part-time s.p. arranges insurance against injury at work.
- Step 5: business account. An s.p. needs a separate business transaction account – compare banks, as maintenance costs differ.
- Step 6: issuing invoices. Set up software or a bound invoice book and check the tax-verification rules if you will handle cash.
Relief for new entrepreneurs
On first entry in the Business Register you are entitled to a partial exemption from the pension and disability insurance contribution: for the first 12 months you pay 50 % lower PIZ, and for the next 12 months 30 % lower. The exemption applies only on the first opening of an s.p. and is applied automatically; the state covers the difference, and your pension service period accrues in full.
How much does an s.p. cost per month
Registration is free, while ongoing costs in 2026 are approximately: a full-time s.p. on the minimum base pays around €651 in contributions per month (with the beginner relief, around €466 in the first year), while a part-time s.p. pays around €110–113 in flat-rate contributions. Add accounting (with the lump-sum scheme you can often manage it yourself) and a workspace – coworking is an affordable alternative to renting an office, since at makerSP_CE, from €135 incl. VAT per month, you get an equipped workstation, a meeting room and a community of entrepreneurs.
Frequently asked questions
How long does it take to open an s.p.?
You submit the application in a single visit or online in half an hour; registration is usually completed within a few working days. You can set the start of operations to your preferred date.
Do I need an accountant?
A lump-sum s.p. with simple operations often keeps records themselves, as expenses do not need to be booked. With actual expenses or VAT, however, an accountant quickly pays for itself.
Can I open an s.p. at my home address?
Yes, the registered address can be at your home (with the property owner’s consent). For work and meetings, though, many choose coworking – the membership cost is a tax-recognised expense.
Conclusion
Opening an s.p. is administratively simple: one application at SPOT, registration for insurance, a business account – and you can issue your first invoice. The key decisions are the ones before registration, above all the choice between the lump-sum scheme and actual expenses. Once the paperwork is in place, come and work among people who have already taken the same step – at makerSP_CE at Pivovarniška 6 in Ljubljana.
Reserve your spot at makerSP_CE
Coworking makerSP_CE, Pivovarniška ulica 6, Ljubljana (next to Tivoli Park). Fixed price, no notice period, 24/7 access and free parking.
Web: makerspace.si | Email: rezervacije@makerspace.si | Phone: +386 30 393 405
Related reading
- Part-Time Sole Proprietorship (Popoldanski s.p.)
- Flat-Rate or Standard Sole Trader
- Tax-Deductible Expenses for a Sole Trader