{"id":439,"date":"2026-11-01T11:33:00","date_gmt":"2026-11-01T10:33:00","guid":{"rendered":"https:\/\/lucreziamagazine.com\/?p=439"},"modified":"2026-11-01T12:00:00","modified_gmt":"2026-11-01T11:00:00","slug":"closing-sole-proprietorship-slovenia","status":"publish","type":"post","link":"https:\/\/lucreziamagazine.com\/en\/closing-sole-proprietorship-slovenia\/","title":{"rendered":"Closing a Sole Proprietorship in Slovenia Step by Step"},"content":{"rendered":"<p>Closing a sole proprietorship (s.p.) in Slovenia means having it deleted from the Slovenian Business Register, which you can request free of charge through the SPOT portal or at a SPOT point. The deletion itself is quick; the real work lies in what has to be settled before and after it: choosing the deletion date, the final tax return, deregistration from social insurance, VAT, the cash register and any outstanding debts.<\/p>\n<div class=\"pbn-summary\"><strong>In short:<\/strong> choose a closing date and file the deletion request at a SPOT point or on the SPOT portal at least three days and no more than one month before it. After deletion, submit the tax return on cessation, deregister from social insurance (not needed for a part-time s.p.), deregister your business premises and cash register, and keep your records for years. You remain liable for the business debts after closing.<\/div>\n<h2>When closing an s.p. makes sense, and the alternatives<\/h2>\n<p>The most common reasons are taking up employment, retirement, income that no longer covers the contributions, or switching to a limited company (d.o.o.). Before you apply for deletion, ask yourself whether closing is really the only option. Contributions for a full-time s.p. in Slovenia are a significant monthly cost, so many entrepreneurs who find a job keep the business as a part-time (&#8220;popoldanski&#8221;) s.p., which carries lower contributions.<\/p>\n<p>If the business is doing well and you want to continue in another form, Slovenian law also allows you to transfer the sole proprietor&#8217;s business to a new or existing company (such as a d.o.o.) or to another person. Contracts, assets and liabilities then pass to the transferee, which is often better than closing down and starting again. Always plan such a transfer together with an accountant.<\/p>\n<h2>Preparing before deletion<\/h2>\n<p>Doing things in the right order saves a lot of stress. A few weeks before your planned closing date, check the following:<\/p>\n<ul>\n<li><strong>closing date:<\/strong> the last day of a month or of the year is easiest, as the contributions and the tax return are then clearer;<\/li>\n<li><strong>filing window:<\/strong> the deletion request must be filed at least three days and no more than one month before the chosen deletion date; publishing a notice of intended closure on AJPES has not been required since February 2021;<\/li>\n<li><strong>open receivables and payables:<\/strong> issue your final invoices, collect unpaid ones and pay your suppliers;<\/li>\n<li><strong>contracts:<\/strong> cancel the lease of business premises, phone, software, insurance policies and leasing;<\/li>\n<li><strong>employees:<\/strong> if you have staff, their employment contracts must be terminated lawfully and they must be deregistered from insurance.<\/li>\n<\/ul>\n<h3>Closing a part-time s.p.<\/h3>\n<p>Closing a part-time s.p. works the same way as closing a full-time one, with one difference: because you are compulsorily insured through your job, you do not deregister from insurance, and your obligation to pay contributions on business income ends with the closure. You still have to file the tax return on cessation.<\/p>\n<h2>Closing an s.p. step by step<\/h2>\n<ol>\n<li><strong>Request for deletion from the Business Register.<\/strong> File it on the SPOT portal (you need a qualified digital certificate) or in person at a SPOT point, where staff prepare it for you. According to the <a href=\"https:\/\/spot.gov.si\/assets\/SPOT\/navodila\/Navodila-za-izbris-samostojnega-podjetnika.pdf\" rel=\"noopener\" target=\"_blank\">official SPOT instructions<\/a>, the procedure is free.<\/li>\n<li><strong>AJPES ruling (sklep).<\/strong> After deletion, the s.p. is recorded as deleted with the closing date you specified.<\/li>\n<li><strong>Deregistration from compulsory insurance.<\/strong> A full-time s.p. deregisters using form M-2 within eight days of deletion from the Business Register. You can arrange this at the SPOT point together with the deletion.<\/li>\n<li><strong>Tax return on cessation.<\/strong> File it through eDavki \u2013 the Financial Administration (FURS) must receive it no later than 60 days after the closing date.<\/li>\n<li><strong>Deregister business premises and electronic devices<\/strong> used for fiscal invoice verification in eDavki, if you accepted cash.<\/li>\n<li><strong>Bank.<\/strong> Close the business account, or tell your bank that you no longer use your personal account for the business.<\/li>\n<\/ol>\n<table>\n<thead>\n<tr>\n<th>Obligation<\/th>\n<th>Full-time s.p.<\/th>\n<th>Part-time s.p.<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Deletion via SPOT<\/td>\n<td>yes, free<\/td>\n<td>yes, free<\/td>\n<\/tr>\n<tr>\n<td>Deregistration from insurance (M-2)<\/td>\n<td>yes<\/td>\n<td>no, insured through employment<\/td>\n<\/tr>\n<tr>\n<td>Tax return on cessation<\/td>\n<td>yes<\/td>\n<td>yes<\/td>\n<\/tr>\n<tr>\n<td>VAT on cessation<\/td>\n<td>if VAT-registered<\/td>\n<td>if VAT-registered<\/td>\n<\/tr>\n<tr>\n<td>Keeping records<\/td>\n<td>yes<\/td>\n<td>yes<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Tax, VAT and contributions when closing<\/h2>\n<p>The tax return on cessation covers business activity from the start of the year to the day of deletion. For an s.p. taxed on a flat-rate (normirani) basis it is simpler, because standardised expenses apply; if you declare actual expenses, closing financial statements are also required. The business income is then included in your annual personal income tax assessment.<\/p>\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"680\" src=\"https:\/\/lucreziamagazine.com\/wp-content\/uploads\/2026\/10\/zaprtje-sp-615384-1024x680.jpg\" class=\"attachment-large size-large\" alt=\"Filing the final tax return when closing an s.p.\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/lucreziamagazine.com\/wp-content\/uploads\/2026\/10\/zaprtje-sp-615384-1024x680.jpg 1024w, https:\/\/lucreziamagazine.com\/wp-content\/uploads\/2026\/10\/zaprtje-sp-615384-300x199.jpg 300w, https:\/\/lucreziamagazine.com\/wp-content\/uploads\/2026\/10\/zaprtje-sp-615384-768x510.jpg 768w, https:\/\/lucreziamagazine.com\/wp-content\/uploads\/2026\/10\/zaprtje-sp-615384.jpg 1280w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<p>If you are registered for VAT, you must deregister and, on closing, account for VAT on equipment and stock that you keep for private use and on which you deducted input VAT. That is why it is worth deciding before closing which equipment you will sell and which you will keep.<\/p>\n<p>You pay social security contributions up to the day of closing. The final month is calculated pro rata, so after deletion check in eDavki that all obligations are settled and claim any overpayments from FURS.<\/p>\n<h2>Debts and personal bankruptcy of an s.p.<\/h2>\n<p>A sole proprietor is not a legal entity, so debts do not disappear with deletion. You remain liable with all your personal assets for obligations arising from the business, even after the s.p. is closed. Creditors can continue to pursue their claims, and so can FURS for unpaid taxes and contributions.<\/p>\n<p>If you cannot pay your debts, the legal route is personal bankruptcy of the sole proprietor under the Slovenian Financial Operations, Insolvency Proceedings and Compulsory Dissolution Act. The procedure is run by the district court and, if the conditions are met, can end with a discharge of debts. Because the consequences are long-term, talk to a lawyer or a free legal aid service before filing.<\/p>\n<h2>What to arrange after closing<\/h2>\n<ul>\n<li>keep accounting documents and returns for many years, with periods depending on the type of record (the general ledger and journal, for example, ten years), as FURS may request them during an audit;<\/li>\n<li>if you are left without work after closing, register with the Employment Service of Slovenia as soon as possible and check whether you are entitled to unemployment benefit;<\/li>\n<li>arrange health insurance another way (through employment, as a family member, or through your municipality if you meet the conditions);<\/li>\n<li>inform customers and partners and remove the business details from your door, website and profiles.<\/li>\n<\/ul>\n<p>Advice at SPOT points is free, so ask about deadlines and exceptions before you submit your request.<\/p>\n<h2>Frequently asked questions<\/h2>\n<h3>How much does it cost to close an s.p. in Slovenia?<\/h3>\n<p>Deleting an s.p. via the SPOT portal or a SPOT point is free. Costs may arise from an accountant preparing the final returns and from any VAT due on equipment you keep.<\/p>\n<h3>Can I close my s.p. if I have debts?<\/h3>\n<p>Yes, but the debts do not end with deletion. As a sole proprietor you remain liable for them with all your assets after closing. If you cannot pay them, personal bankruptcy is an option.<\/p>\n<h3>Do I need to deregister from insurance after closing a part-time s.p.?<\/h3>\n<p>No. With a part-time s.p. you are compulsorily insured through your job, so form M-2 is not needed. You still have to file the tax return on cessation.<\/p>\n<h3>Can I open an s.p. again later?<\/h3>\n<p>Yes, you can register an s.p. again at any time. Keep in mind that the contribution relief for new entrepreneurs generally applies only to your first registration.<\/p>\n<p><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"How much does it cost to close an s.p. in Slovenia?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Deleting an s.p. via the SPOT portal or a SPOT point is free. Costs may arise from an accountant preparing the final returns and from any VAT due on equipment you keep.\"}},{\"@type\":\"Question\",\"name\":\"Can I close my s.p. if I have debts?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes, but the debts do not end with deletion. As a sole proprietor you remain liable for them with all your assets after closing. 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Keep in mind that the contribution relief for new entrepreneurs generally applies only to your first registration.\"}}]}<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>How closing a sole proprietorship (s.p.) in Slovenia works: deletion via SPOT, deletion date, final tax return, insurance, VAT and remaining debts.<\/p>\n","protected":false},"author":1,"featured_media":428,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-439","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-entrepreneurship-en"],"_links":{"self":[{"href":"https:\/\/lucreziamagazine.com\/en\/wp-json\/wp\/v2\/posts\/439","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lucreziamagazine.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lucreziamagazine.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lucreziamagazine.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lucreziamagazine.com\/en\/wp-json\/wp\/v2\/comments?post=439"}],"version-history":[{"count":2,"href":"https:\/\/lucreziamagazine.com\/en\/wp-json\/wp\/v2\/posts\/439\/revisions"}],"predecessor-version":[{"id":670,"href":"https:\/\/lucreziamagazine.com\/en\/wp-json\/wp\/v2\/posts\/439\/revisions\/670"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lucreziamagazine.com\/en\/wp-json\/wp\/v2\/media\/428"}],"wp:attachment":[{"href":"https:\/\/lucreziamagazine.com\/en\/wp-json\/wp\/v2\/media?parent=439"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lucreziamagazine.com\/en\/wp-json\/wp\/v2\/categories?post=439"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lucreziamagazine.com\/en\/wp-json\/wp\/v2\/tags?post=439"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}