Closing down a self-employed status
If you want to end your self-employed status, you have to inform interested parties like business partners and creditors. You have to settle all liabilities with buyers or suppliers.
STEP 1: Deletion from the Business Register of Slovenia
A request for deletion from the Business Register of Slovenia must be filed at least 15 days prior to the requested date of deletion from the register. The request for deletion can be filed by the entrepreneur or by an authorised person. The request for deletion can be filed via the SPOT online portal online portal or at SPOT points.
STEP 2: Liabilities to the Tax Administration of the Republic of Slovenia
An entrepreneur is obliged to file within 60 days from the date of termination of activities a tax assessment for the prepayment of tax on income from self-employment on the date of termination at the Tax Administration of the Republic of Slovenia. This assessment should indicate revenues and expenses which occurred up to the date of termination of activities. Documents can be submitted only via the e-Tax system, where all the entrepreneur’s obligations and procedure for submitting the assessment are described.
STEP 3: Termination of insurance
After the deletion from the Business Register of Slovenia, the entrepreneur is obliged to deregister from the insurance system within 8 days of the date of deletion from the Business Register of Slovenia.
For deregistration, you have to complete the M2 form, which the entrepreneur receives together with the M1 form after making a registration in the insurance system. Entrepreneurs can delete their registration in person at the regional unit or in electronic form via the SPOT portal.
Agency of the Republic of Slovenia for Public Legal Records and Related Services – AJPES (Agencija Republike Slovenije za javnopravne evidence in storitve). https://www.ajpes.si/?language=english
A list of the SPOT points and notaries is available (in Slovenian) at:
The office of Ministry of Finance, Financial Administration of the Republic of Slovenia responsible for your place of residence can be contacted at (in English): http://www.fu.gov.si/en/contacts/
The Health Insurance Institute of Slovenia website can be found (in English) at: http://www.zzzs.si/indexeng.html