New features in the taxation of standard-payers in 2025

Taxpayers who independently carry out activities as standardised taxpayers will have to take into account changes to the conditions for entry and existence in the system and the determination of the tax base by taking into account standardised expenses. The changes affect the maximum amount of income and the lowering of the threshold for mandatory exit from the system of determining the tax base by actual income and standardised expenses.

What changes can we expect in full-standardized SPs?

• A sole proprietor must be compulsorily insured on the basis of self-employment for at least 9 months. He or she cannot meet the condition of compulsory insurance by being included in the insurance of another person.
• For revenues up to EUR 60,000, expenses of 80 percent are recognized.
• The recognized expenses for revenues above EUR 60,000 amount to 0 percent.
• The permitted income for persons who are compulsorily insured on the basis of self-employment for at least 9 months is being reduced from EUR 300,000 in two years to EUR 120,000 in two years, which means that annual income on average may not exceed EUR 60,000. Therefore, exit from the quota system is required in the event that income exceeds EUR 120,000 in two years.
• An obligation to disclose the amount of income that a taxpayer achieves with a related party in a tax year is being introduced.

TABLE – attachment

For full-fledged sole proprietorships with revenues of up to EUR 50,000, the annual tax liability will not change, but for those with revenues of EUR 50,000 to EUR 60,000, it will be reduced - upon reaching exactly EUR 60,000 in revenue, from the current EUR 3,200 to EUR 2,400, or EUR 200 per month.

What changes can we expect for "afternoon" self-employed persons, or for persons who do not meet the condition of mandatory insurance based on self-employment for at least 9 months?

• For income up to EUR 12,500, expenses of 80 percent are recognized.
• For income between EUR 12,500 and EUR 30,000, expenses of 40 percent are recognized.
• The recognized expenses for revenues above EUR 30,000 amount to 0 percent.
• Permitted revenues are being reduced from EUR 300,000 to EUR 60,000 over two years, meaning that annual revenues on average may not exceed EUR 30,000.
• If the 9-month insurance requirement is met one year, but not the next, the income amount is €45,000.
• Exit from the quota system in the event of exceeding revenue of EUR 60,000 in two years.

TABLE – attachment

For afternoon standardised taxpayers with incomes of up to EUR 30,000, taxation does not change, with incomes of EUR 40,000, the tax liability increases from EUR 3,800 to EUR 4,600, while the tax liability for a taxpayer with incomes of EUR 60,000 increases from EUR 7,000 to EUR 8,600.

TRANSITIONAL PERIOD – SPECIAL ARRANGEMENTS FOR EXIT FROM THE STANDARD EXPENDITURE SYSTEM FOR THE YEARS 2025 AND 2026

The taxpayer must determine the tax base based on actual income and expenses and keep appropriate business books, records and business reports, which he is obliged to keep for determining the tax base based on actual income and expenses:

For the year 2025:

• if its average revenue from activities determined according to accounting rules for the years 2023 and 2024 exceeds 150,000 euros,

For the year 2026:

• if its revenue from activities for 2025 exceeds:
• 60,000 euros and was continuously compulsorily insured on the basis of self-employment for at least nine months in 2025,
• 30,000 euros if in 2025 he was not continuously compulsorily insured on the basis of self-employment for at least nine months

Attention! If your income exceeds €60,000 in 2025, you will have to exit the standardised expenditure system in 2026.

Let me also mention the amendment to the Corporate Income Tax Act, which abolishes the determination of the tax base by taking into account standardized expenses.

Tables and details: TAX NEWS 2025_JasnaPečnik_PCSG_jan_2025

For: SPOT Consulting and entrepreneurial mentoring Koroška
SLOVENIAN BUSINESS CENTER GRADEC doo
Jasna Pečnik, business consultant

Sources:

• Act on Amendments to the Personal Income Tax Act – ZDoh-2AB (Official Gazette of the Republic of Slovenia 104/2024, dated 10.12.2024)
• Act on Amendments to the Corporate Income Tax Act - ZDDPO-2U (Official Gazette of the Republic of Slovenia 100/2024, dated 26.11. 2024)