Public Slovenia Author: Kristina Dosen
In Slovenia, does any type of retail sale where the payment media is cash or similar to cash (card, voucher, check, etc.) fall under the scope of fiscalization? But what types of business activities are exempt?

Fiscal subject related

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Content accuracy validation date: 14.09.2023
Content accuracy validation time: 08:42h


  1. Micro-Entrepreneurs: One significant exemption from the fiscalization obligation in Slovenia applies to micro-entrepreneurs. Microentrepreneurs are small businesses with low annual turnovers. They are not required to install a fiscal cash register or implement electronic fiscalization systems. This exemption recognizes the minimal financial impact of these businesses on tax revenue.
  2. Non-Profit Organizations: Non-profit organizations that engage in activities solely for charitable, humanitarian, religious, or educational purposes are generally exempt from fiscalization requirements. This exemption acknowledges their unique status and the importance of supporting their noble causes.
  3. Government Service: Government agencies and entities providing public services are typically exempt from fiscalization requirements for their official transactions. This exemption streamlines administrative processes within the public sector.
  4. Utilities (Electricity and Water Supply): Providers of essential services such as electricity and water supply are often exempt from fiscalization obligations for these services. This exemption ensures the smooth delivery of vital utilities to citizens.
  5. Train Tickets: Businesses selling train tickets may be exempt from fiscalization requirements for these transactions, recognizing the specific nature of ticket sales.
  6. Tax Stamps: Transactions related to the sale of tax stamps may be exempt from fiscalization obligations as they involve unique documentation and regulations.
  7. Lottery: Lottery ticket sales may also be subject to exemptions from fiscalization requirements, acknowledging the distinct nature of lottery operations.
  8. Assurance: Businesses offering assurance and financial services may be exempt from fiscalization obligations for certain transactions, recognizing the complexities involved in this sector.
  9. Newsletters: Distributors of newsletters and similar informational materials may be exempt from fiscalization requirements for these distributions as they serve an educational or informational purpose.

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