Slovenia
Financial Reporting Obligations for Companies in Slovenia
1. Registry for Financial Statement Submission
In Slovenia, companies must submit their financial statements to the Agency of the Republic of Slovenia for Public Legal Records and Related Services (AJPES) (https://www.ajpes.si/). The financial statements are submitted through the official registry, Poslovni register Slovenije (PRS) (https://www.ajpes.si/PRS/).
2. Legal Forms Required to Publish Financial Statements
The legal forms in Slovenia that are obligated to publish financial statements to the Poslovni register Slovenije (PRS) (https://www.ajpes.si/PRS/) via AJPES (https://www.ajpes.si/) are as follows:
- Delniška družba (d.d.) – Joint Stock Company
Obligations: All joint-stock companies are required to submit financial statements. - Družba z omejeno odgovornostjo (d.o.o.) – Limited Liability Company
Obligations: Required to submit financial statements. Audits depend on size criteria. - Komanditna družba (k.d.) – Limited Partnership
Obligations: Required to submit financial statements. Audits depend on size criteria. - Družba z neomejeno odgovornostjo (d.n.o.) – General Partnership
Obligations: Required to submit financial statements. Audits depend on size criteria. - Zadružna družba (zad.) – Cooperative Society
Obligations: Required to submit financial statements. Audits depend on size criteria. - Samostojni podjetnik posameznik (s.p.) – Sole Proprietor
Obligations: Required to submit financial statements only if they exceed size thresholds. Smaller sole proprietors are exempt.
Exemptions/Notes:
- Small samostojni podjetnik posameznik (s.p.) that do not exceed thresholds (turnover, total assets, number of employees) are not obligated to submit full financial statements.
- Other forms like Societas Europaea (SE) and Gospodarsko interesno združenje (GIZ) may also have obligations depending on size/activity.
3. Companies that Must Audit Financial Statements
Under the Auditors Activities Act – Zakon o revidiranju (official text), companies must undergo an audit if they meet certain size thresholds based on turnover, total assets, and number of employees. The rules for different legal forms are provided below:
|
Legal Form |
Rule |
Criteria |
|
Delniška družba (d.d.) – Joint Stock Company |
Mandatory audit for all companies. |
No size thresholds; all joint stock companies must have their financial statements audited. |
|
Družba z omejeno odgovornostjo (d.o.o.) – Limited Liability Company |
Conditional audit based on size thresholds. |
Must meet two out of the three following criteria: 1. Turnover (no less than) €8.8 million 2. Total assets (no less than) €4.4 million 3. Employees (no less than) 50. |
|
Komanditna družba (k.d.) – Limited Partnership |
Conditional audit based on size thresholds. |
Must meet two out of the three following criteria: 1. Turnover (no less than) €8.8 million 2. Total assets (no less than) €4.4 million 3. Employees (no less than) 50. |
|
Družba z neomejeno odgovornostjo (d.n.o.) – General Partnership |
Conditional audit based on size thresholds. |
Must meet two out of the three following criteria: 1. Turnover (no less than) €8.8 million 2. Total assets (no less than) €4.4 million 3. Employees (no less than) 50. |
|
Zadružna družba (zad.) – Cooperative Society |
Conditional audit based on size thresholds. |
Must meet two out of the three following criteria: 1. Turnover (no less than) €8.8 million 2. Total assets (no less than) €4.4 million 3. Employees (no less than) 50. |
|
Samostojni podjetnik posameznik (s.p.) – Sole Proprietor |
Conditional audit for large sole proprietors. |
Only applies if the company exceeds two out of the three following criteria: 1. Turnover (no less than) €8.8 million 2. Total assets (no less than) €4.4 million 3. Employees (no less than) 50. |
Key criteria (most forms): audit is mandatory if ≥2 are met — turnover ≥ €8.8m; total assets ≥ €4.4m; employees ≥ 50.
4. Stock Exchange Reporting Requirements
Companies listed on the Slovenian stock exchange must publish their financial statements on Ljubljanska borza (Ljubljana Stock Exchange – LJSE) (https://www.ljse.si/).
5. Deadline for Financial Statement Submission
All legal forms must submit their financial statements by 31 March for the preceding financial year (via AJPES: https://www.ajpes.si/). Listed companies may face stricter deadlines (see LJSE: https://www.ljse.si/).
6. Partial Financial Statements Submission
Small businesses, especially sole proprietors (s.p.) below the audit threshold, may submit simplified financial statements via AJPES (https://www.ajpes.si/). These may omit detailed reports such as cash flow statements.
7. Consequences of Late Submission
- Fines ranging from €500 to €10,000.
- Suspension of certain business activities.
- In severe cases, the company may be struck off the business register.
8. Special Requirements for Foreign-Owned Branches or Newly Established Companies
Foreign-owned branches must comply with the same reporting requirements as domestic companies (AJPES: https://www.ajpes.si/). Newly established companies must submit their financial statements within three months after the end of their first fiscal year.
Sources
| Source | Link |
|---|---|
| AJPES – Agency of the Republic of Slovenia for Public Legal Records and Related Services | https://www.ajpes.si/ |
| PRS – Poslovni register Slovenije (Business Register of Slovenia) | https://www.ajpes.si/PRS/ |
| Auditors Activities Act (Zakon o revidiranju) | Official legislation text |
| Ljubljanska borza (Ljubljana Stock Exchange – LJSE) | https://www.ljse.si/ |
| Start Companies Search | Order Credit Report |
Keywords
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