FAQ for companies
Which digital certificates give access to the e-VEM portal?
The e-VEM portal can be accessed by any of the following digital certificates: SIGOV-CA, SIGEN-CA, POŠTA®CA, AC-NLB and Halcom-CA FO.
FURS (Financial administration of the Republic of Slovenia), VAT
When must an application for an identification number be submitted?
Legal entities must submit applications no later than in the month in which the taxable turnover for the past 12 months is likely to exceed EUR 50,000.
What if the application for an identification number is submitted on time, but the taxable turnover exceeds EUR 50,000 in the period pending the issue of the identification number?
Taxable persons must obtain a VAT identification number for the month in which the taxable turnover will exceed EUR 50,000. Legal entities must submit their application for a VAT identification number no later than in the month in which the taxable turnover is likely to exceed the prescribed amount.
Taxable persons who exceed the taxable turnover of EUR 50,000 must calculate VAT on the very first delivery that exceeds this amount. Taxable persons are obliged to calculate VAT on goods supplied in the interim period (from the time EUR 50,000 is exceeded to the time when a VAT identification number is issued) but must not indicate it on the invoices; taxable persons are not entitled to deduct VAT.
When taxable persons establish that the taxable turnover of EUR 50,000 is likely to be exceeded in the period pending the issue of a VAT identification number (no later than by the last day of the month following the month – the month following the submission – in which the application was submitted) they must inform the tax authority of this fact.
When a taxable person calculates VAT in accordance with the aforementioned provisions and issues an invoice that does not indicate VAT, the taxable person has the right to correct the issued invoice in accordance with Article 146 of the Rules on the implementation of the Value Added Tax Act after obtaining the VAT identification number. This means that the taxable person cancels the issued invoice with no VAT and issues a new invoice stating the reference number of the cancelled invoice. The new invoice indicates the correctly calculated VAT and enables the recipient of the invoice to claim a VAT deduction in accordance with the Act Amending the Value Added Tax Act (ZDDV-1).
We only perform activities exempted from VAT, without the right to deduct VAT. Do we have to identify for VAT purposes when EUR 50,000 taxable turnover is exceeded or is likely to be exceeded?
Taxable persons who only perform exempted supply of goods or services for which no VAT deduction is allowed are not obliged to identify for VAT purposes, regardless of their turnover amount.
A company was established in September 2011, recorded no business activity in the first three months and then generated a turnover of EUR 45,000 from December 2011 to September 2012. What period is deemed to be a 12-month time limit for VAT identification: the period from establishment to the month in which the taxable turnover of EUR 50,000 was exceeded, or the period from the actual start of the company's business activity and the subsequent 12 months (i.e. from December 2011 to September 2012)?
A company must file a request to be identified for VAT purposes no later than in the month in which the taxable turnover for the past 12 months exceeds EUR 50,000. If a taxable person exceeds the aforementioned amount before the expiry of 12 months from the start of business operation, the request must be filed in the month in which taxable turnover of EUR 50,000 is likely to be exceeded.
Can we identify for VAT purposes before it becomes likely that the taxable turnover of EUR 50,000 for the past 12 months is exceeded?
Taxable persons can identify for VAT purposes and must abide by their choice for at least 60 months.
Can we identify for VAT purposes before we actually commence our business?
Companies can be identified for VAT purposes at the time of their initial noticeable activities aimed at performing their operations (for example preparatory works, initial goods purchase, equipment purchase, etc.). As proof of intention to pursue the activity, companies must submit to the tax authority the following: contracts or preliminary contracts, business plan, documents on purchases for the purpose of pursuing the activity, etc.
Over the past 12 months our activities in Slovenia did not generate more than EUR 50,000 of taxable turnover. We intend to purchase a machine for business purposes at a cost of EUR 9,500 to 11,000 from an EU Member State. Do we have to be identified for VAT purposes?
A request for a VAT identification number must be filed even if a taxable person does not or is not likely to exceed the threshold of EUR 50,000 of the taxable turnover for the past 12 months but pursues its activity in Slovenia and plans to acquire goods of a value exceeding EUR 10,000 within the EU.
In this case the taxable person can be identified as an acquirer and accordingly calculate VAT on the acquisition of goods, and at the same time deduct VAT on the acquisition of goods if the relevant goods or services are used for the purpose of the taxable person's taxed transactions or specific statutorily exempt transactions.
Please note that taxable persons (acquirers) must obtain a VAT identification number for the month in which the total value of acquired goods during the current calendar year is likely to exceed EUR 10,000.
I wish to file an application for registration with the Business Register/request for registration with the Court Register and a request for a VAT identification number. Do I have to attach any enclosures?
Newly established business entities must attach to the request proof of intention to pursue the activity (for example contracts or preliminary contracts, business plan, documents on purchase for the purpose of pursuing the activity, etc.), otherwise the application is deemed incomplete. If the application is incomplete, the tax authority calls upon the taxable person to complete it.
When does VAT identification become effective if the application is submitted through the e-VEM portal?
The tax authority issues the VAT identification number no later than by the last day of the month following the month (the months following submission) in which the application for the VAT identification number was submitted.
In the case of newly established business entities that submit applications through the e-VEM portal, the time limit for issuing of a VAT identification number is counted from the date of entry of the taxable person in the Business/Court Register, provided that the application is accompanied by evidence of the intended pursuit of the activity.
In the case of already established business entities actively engaged in business activities, the time limit is counted from the date of submission of the application through the e-VEM portal.
Employment Service of Slovenia (ESS)
How do we communicate information on job vacancies or type of work to the ESS?
Employers who wish to advertise vacancies with the Employment Service of Slovenia and/or decide to cooperate with the ESS in seeking candidates, or wish to obtain written approvals concerning the availability of suitable job-seekers before requests for alien employment permits are filed, can communicate information on job vacancies or types of work to the Employment Service of Slovenia in three different ways:
1. through the e-VEM portal – notes are either submitted by citizens in person or by clerks at the VEM point who carry out this service; notes can be submitted even if companies have not been entered in the register;
2. through the eServices of the Employment Service of Slovenia on its website www.ess.gov.si
3. by submitting two copies of completed Form 0,48 which is available on the ESS website. Employers can submit the completed form in person or send it by mail to the regional ESS office or any of its local labour offices located at all administrative units.
Do we have to publish a vacancy notice for every job or type of work available?
Pursuant to the Employment Relationships Act all employers who recruit new workers must publish a job or type of work vacancy notice. The notice placed by the Employment Service is also deemed a public notice. Pursuant to the Act Amending the Labour Market Regulation Act, employers in the public sector and corporate entities majority-owned by the state are obliged to publish a notice for every vacant job or type of work with the Employment Service of Slovenia.
Where and how do we re-advertise, change or cancel a job or type of work vacancy notice?
Employers can re-advertise, change or cancel submitted vacancy notices only at the Employment Service of Slovenia; there are two ways to do this:
1. through the eServices of the Employment Service of Slovenia on its website www.ess.gov.si;
2. by submitting the form 0,49 to re-publish, change or cancel a notice of vacancy; the form is available on the website of the Employment Service of Slovenia.
What is the closing date for candidates' applications for advertised job or type of work vacancies?
The Employment Relationships Act lays down a minimum time limit, which must not be less than 3 working days. The Act does not lay down a maximum time limit. If an employer accepts candidates referred from the register of unemployed persons kept by the Employment Service of Slovenia, a minimum eight-day limit is recommended to allow the ESS to carry out all referral procedures without compromising quality. In the case of recruitment from EU Member States and EEA countries, a 30-day time limit is recommended. The application deadline is counted from the day following the publication of a notice of vacancy.
How do we correct a submitted vacancy or type of work description in the event the notice has not yet been published or has already been published?
An employer who finds that incorrect information was provided in a submitted notice of vacancy and wishes to correct it can contact by telephone (01 47 90 283) a clerk on duty who receives and confirms the notices of job vacancies at the regional unit of the Employment Service of Slovenia; the clerk will only correct notices not yet advertised. The Employment Service of Slovenia can also be contacted via e-mail: ePD@ess.gov.si or through a contact centre (080 20 55).
In other cases employers can only amend data after the closing date for candidates' applications for job vacancies advertised. Another option available to employers is to cancel the notice of vacancy and submit a new one.
How long does it take for the Employment Service of Slovenia to assign a registration number to a notice of vacancy for a job or type of work or to publish this notice?
The Employment Service of Slovenia acknowledges the notice of vacancy on the same day if it is submitted through the e-VEM portal or the eServices of the ESS and received by 1 p.m. on Mondays, Tuesdays or Thursdays, by 3 p.m. on Wednesdays and by 11 a.m. on Fridays. If the notice of vacancy is received after the aforementioned time limit, the Employment Service of Slovenia will, as a rule, acknowledge such notice and assign it a registration number the next day. Immediately after the notice of vacancy is acknowledged, the employer receives information on its registration number and date of publication at its e-mail address. The ESS publishes vacancy notices every working day.
Where can the acknowledged vacancy notices for jobs or types of work be found?
They are available as an ESS computer application accessible to employers through eServices via a registration number and password (registration mandatory); the option Overviews and Printouts allows for printout and examination of all acknowledged vacancy notices submitted in the past two years in any manner (e-VEM, eServices of the ESS, a printed form).
The Overviews and Printouts option (eServices ESS) features different statuses of an application: Waiting, Published, Active, Inactive, Filled, Cancellation. What do these statuses mean?
The status indicates the current state of an individual notice of vacancy and provides information on whether it is still possible to change, extend or cancel it.
1. Waiting for publication > notice of vacancy is waiting to be advertised.
2. Published > notice of vacancy has been advertised at the premises and on the website of the Employment Service of Slovenia (if an employer also wants its publication in the media, the notice is forwarded to the media).
3. Active, extension is possible > less than three months have elapsed from the last publication; therefore, it is possible to extend or change it.
4. Inactive, extension is no longer possible > more than three months have elapsed from the last publication; therefore, it is no longer possible to extend or change it. Employers must submit a new notice of vacant job or type of work.
5. Filled > a worker has been employed to fill the vacancy (pension and insurance registration, health insurance registration / Form M-1). The Employment Service of Slovenia obtains information from the Health Insurance Institute of Slovenia on a daily basis.
6. Cancellation > a notice of vacancy has been withdrawn.
Must a paper job vacancy form (with the affixed stamp of the ESS) be appended when registering a worker for all types of insurance with the Health Insurance Institute of Slovenia if the notice of vacancy was submitted through the e-VEM portal or eServices of the ESS?
Employers can register selected candidates for all types of insurance with the Health Insurance Institute of Slovenia through the e-VEM portal. Employers may choose to complete an appropriate Form M. The submission of the paper form and/or acknowledgement sent to the employer by the ESS as an e-mail attachment is no longer mandatory.
Can a person who opted for reduced contributions acquire a subsidy for self-employment from the Employment Service of Slovenia?
In addition to a subsidy for self-employment, exemption from the payment of contributions for the newly self-employed can also be claimed. Partial exemption from the payment of contributions is compatible with a self-employment subsidy.
More information is available at the Employment Service of Slovenia website: www.ess.gov.si/obvestila/obvestilo
Health insurance institute of Slovenia (HIIS)
Can changes to a worker's working hours be reported on Form M-3?
Changes to working hours cannot be reported on Form M-3. These changes must be reported through a termination of insurance (Form M-2) and new insurance registration (Form M1). Code 17 should be indicated as the insurance termination reason.
How do we submit information that an alien no longer needs a work permit because he or she acquired the right of free access to the labour market?
If a worker no longer needs a work permit because he or she acquired the right of free access to the labour market, the changed status must be communicated on Form M-3 through the e-VEM portal so that the work permit number which appears when completing the Form is deleted. At the same time, the legal basis granting the right of free access to the labour market must be entered in the Remarks box (for example Article 9 (2) (4) of the Employment and Work of Aliens Act – ZZDT-1).
There has been a transfer of undertaking. What is the procedure to cancel the registration of workers with a transferor employer and re-register them with a transferee employer?
In case of a transfer of an undertaking, the transferor employer must terminate the compulsory social insurance for the workers. This is done through Form M-2 by selecting code 18 as the reason for termination of insurance. No evidence needs to be attached to the termination of insurance. Please note that the transferor employer who wishes to terminate insurance through the e-VEM portal must do so before the company is deleted from the Court/Business Register of Slovenia (if the company is to be deleted). The application to terminate insurance can be submitted eight days prior to the date of termination of insurance.
The transferee employer must register the transferred workers for compulsory social insurance. This is done through Form M-1; the Remarks box must either indicate that the registration is for transferred workers or make reference to the appropriate legal provision (in the case of public employees, Article 75 of the Employment Relationships Act – ZDR-1 – or Article 153 of the Civil Servants Act). No employment contracts need to be attached to the registration.
Why do the KLASIUS search engine search results not include gimnazijski maturant (grammar school graduate)?
As a rule, the statistical database on which KLASIUS operates only includes official names of the state-approved programmes and pertaining official, professional and academic titles (i.e. the titles approved within the framework of accreditation procedures and published).
The legislation governing upper secondary education does not include the title 'grammar school graduate'. This expression is commonly and generally used to informally describe the education level of persons who completed the gimnazija programmes. However, this informal title is used in the Code table of vocational and technical education kept by the Employment Service of Slovenia.
For reasons given in the first paragraph, the statistical database on which KLASIUS operates does not include this 'informal title'.
In developing the KLASIUS search engine, the Statistical Office of the Republic of Slovenia anticipated some problems in connection with the gimanzijski maturant search; therefore, the 'Instructions' tab has a relevant explanation included from the launch of the KLASIUS search engine.
Quote from the KLASIUS search engine instructions:
This search engine cannot find the title 'gimnazijski maturant' because this is not a formal title acquired by completing the gimnazija programme. When identifying this type of education under KLASIUS, the word gimnazija must be entered in the Programme Name box or else Srednja splošna izobrazba (upper secondary general education) should be selected.
Agency of the republic of slovenia for public legal records and related services (AJPES)
Do I have to register with the Business Register after having been entered in the Court Register?
Since 1 February 2008, the Court Register has been a part of the Slovenian Business Register; hence, entry in the Court Register is in fact also the entry in the Slovenian Business Register. Decisions concerning registration in the Court Register are issued by a court; AJPES issues a Notification of registration in the Slovenian Business Register. After registration is completed, relevant documents are sent to a business entity's business address or other address for service.
How can I access Court Register data?
The data in the Court Register are accessible through the ePRS application on the AJPES portal.
Additional data, which are only kept by the Slovenian Business Register (data about main and other activities, classification under the Standard Classification of Institutional Sectors, start-up capital origin, property type, transaction accounts, contact details, etc.) are also available; these data can be accessed through the link Prikaži osnovni pregled (Show basic overview) provided underneath the basic data of the business entity.
I intend to register a company under a chosen name and would like to check whether a similar or same business name (company name) has already been entered in the Court Register. Where can I do this?
The availability of a chosen name of a company you intend to register can be checked in the AJPES portal through the search engine intended for this purpose.
I intend to change the company's activity. Where can I do this?
As of 1 February 2008, the activities of business entities must only be entered in the Slovenian Business Register and need no longer be entered into the Court Register. Only activities that are in fact performed by a business entity and constitute an important part of its operation are entered in the Slovenian Business Register.
A request for registration of change of data relating to the main or other activity in the Slovenian Business Register can be filed at any VEM point if the activity concerned is included in the articles of association or memorandum of association.
If the activity has not been included in the articles of association or memorandum of association these must be amended simultaneously and accordingly. In such cases, a request to amend the articles of association or memorandum of association and a request for registration of change of activity in the Slovenian Business Register can be filed at a VEM point in the case of:
1. a one-person private limited company that keeps an electronic register of decisions;
2. a multi-member private limited company that has a memorandum of association concluded in VEM format.
In all other cases a request for registration of change must be filed with a notary.
What is the difference between the articles of association or memorandum of association made in VEM format and those made in the form of a notary record?
The VEM format of the articles of association or memorandum of association means that they have been drawn up on a prescribed form which only includes obligatory (necessary) elements as specified by the Companies Act. If the company members wish to include additional data or agreements in the articles of association or memorandum of association, they must be made in the form of a notary record.
If the articles of association or memorandum of association are concluded in VEM format, requests for registration of certain changes to data related to a private limited company (d.o.o.) (business name and abbreviated business name, address, activity, data about agents) can be filed at a VEM point and the service is provided free of charge. If the articles of association or memorandum of association are made in the form of a notary record, a request for registration of change of data can only be filed with a notary.
Where are the decisions on entry in the Court Register published?
All decisions issued by a court during the registration procedure with the Court Register and public documents on which the court based its decision regarding registration are published on the AJPES portal and can be accessed through the eObjave (ePublications) application. The eObjave application enables access to a document collection of the Court Register, which comprises documents on the basis of which a particular legally important fact was entered in the Court Register, or which, according to the law, must be submitted to the registering court and is filed in the document collection.
Entry of companies and amendments
Where can I file a request for registration of a business entity in the Court Register?
A request for registration of a business entity in the court Register can be filed with a notary if the entity concerned is not a private limited company (d.o.o.). A request for registration of a private limited company (d.o.o.) with the Court
Register can be filed:
1. through the e-VEM portal (from home) if the private limited company (d.o.o.) is a one-person company. The founder must have a qualified digital certificate to sign the request;
2. at a VEM point if the initial capital was fully paid in cash and the articles of association or memorandum of association were drawn up in a VEM format. In the case of a one-person private limited company (d.o.o.), an additional requirement to keep an electronic register of decisions must be complied with;
3. before a notary in all other cases.
Who can establish a private limited company?
In the Republic of Slovenia private limited companies can be established by domestic or foreign natural or legal persons who declare that they do not participate in the capital of another company with share capital exceeding 25% and/or that all companies limited by shares in which it holds more than a 25% share have settled their due taxes and other compulsory charges.
A statement on taxes must be signed by all company members. A setting-up request can be filed through a proxy that holds certified authorisation to carry out the procedure. Upon establishment, the company members must ensure a minimum of EUR 7,500 share capital. The maximum number of company members is 50; each capital contribution must be at least EUR 50.00.
Which documents must I bring to a VEM point if a want to establish a private limited company (d.o.o.)?
All company members, representatives and the legal person’s representative (if a company member is a legal entity) must appear at the VEM point. The company members must present their valid personal identification documents (identity card, passport or other valid means of identification) and a receipt for payment of initial capital. Aliens (natural or legal persons) must also present their Slovenian tax number. The authorised representative must have certified authorisation to carry out the procedure.
A list of activities that the company will perform is recommended.
Is it mandatory for a private limited company to appoint representatives (directors, managers and procurators)?
The company members of a private limited company must appoint at least one executive (the director). They may, however, appoint multiple representatives (directors or procurators).
The appointed representative must sign a statement accepting the appointment to the executive function.
What is a company name and which are its required components?
A company name is the name under which a company conducts its business. The company may also use a short form of the company name, if it is registered in the Court Register. In its business operations, the company must use its full name or short name in the form registered in the Court Register.
A private limited company's name must have the following component:
1. indication of the company's operation;
2. indication of its legal form (d.o.o.).
The short company name must include at least an element which distinguishes it from other company names, and an indication of its legal form (d.o.o.).
The company name may have additional components that define the company more accurately; however, they should not be misleading as regards the type or volume of operation or cause confusion with the company name or distinctive mark of another entity, or infringe the rights of other entities.
What is the procedure for obtaining a tax number for a foreign national or a foreign legal entity?
Aliens who are not registered in the Central Population Register and foreign legal entities that do not have a registration number (are not registered with the Slovenian Business Register) but wish to register with the Court Register as company members, representatives or members of supervisory bodies must obtain a Slovenian tax number prior to registration with the Court Register.
This can be obtained at the local Tax Office.
Which documents should be enclosed with a d.o.o. registration request?
The following enclosures must be enclosed with the request for registration of a private limited company (d.o.o.) in the Court Register:
1. articles of association/memorandum of association;
2. company member's tax statement;
3. decision appointing representatives;
4. representative's statement (each representative's consent to his or her appointment to serve in the capacity of director or procurator), decision designating a business address, bank's certificate of initial capital payment.
What is an intended company name?
An intended company name is a company name which the prospective company members wish to use for their company. By registering the intended company name in the Court Register, the company members reserve this name for the company, which will be founded at a later date. This is in fact a reservation of the company name made by the company members. The company first to register its company name in the register has priority right to use that name. The period of keeping (reservation) the intended company name is limited and expires within one year of registration of the intended registered name.
A request for registration of an intended company name in the Court Register can be filed at a VEM point.
Which modifications regarding a private limited company can be made through a VEM point?
The following requests for registration of change of data of a private limited company in the Court Register can be filed at a VEM point:
1. one-person private limited company: changed company name, abbreviated company name, address, activity, representatives and business address if an electronic register of decisions is kept;
2. a multi-member private limited company: changed company name, abbreviated company name, address and activity if the company has a memorandum of association concluded in VEM format as well as modifications concerning representatives and business address.
I am a member of a private limited company. I wish to change its registered office. The memorandum of association was concluded before a notary. What is the most convenient way to change the registered office?
A change of registered office means a change of place where a company carries out its activity (for example registered office transfer from Ljubljana to Celje). The registered office change implies a simultaneous change of the company's memorandum of association or articles of association.
A relevant decision can be drafted and verified by a notary. However, a notary's involvement is not obligatory.
The request for registration of change in the Court Register must be accompanied by the consolidated text of the memorandum of association together with a notary's confirmation that its amended provisions correspond to the adopted decision. When the company has its memorandum of association drawn up in the form of a notary record, the company member must make arrangements to change its registered office through a notary.
I am a sole company member – do I have to keep a register of decisions?
A register must be kept pursuant to Article 526 of the Companies Act and the Rules on verification and keeping the register of decisions by single-member private limited companies.
Does a hard copy of a register of decisions have any advantage over an electronic record?
No, both forms comply with the requirements of the Companies Act (ZGD-1) and the Rules on verification and keeping the register of decisions by single-member private limited companies.
Are there any charges to be paid to a notary for opening an electronic record?
Notaries charge a fee amounting to 50 points – i.e. EUR 50.00 (VAT excluded) – to open and authenticate an electronic register of decisions.
Are there any charges to be paid at a VEM point for opening an electronic record?
No. An electronic register of decisions is opened at a VEM point free of charge.
I already keep a register of decisions in hard copy. How do I change to an electronic register of decisions?
To shift from a hard copy to electronic register of decisions a statement must be made before a notary who will then arrange for a change of the record format.
Why can I not get a hard copy of a register of decisions at a VEM point?
A hard copy of a register of decisions is published by the Chamber of Notaries and must be personally authenticated by a notary. An electronic register of decisions is authenticated electronically; this can be arranged at a VEM point.
Why can I only arrange for a changed registered office, activity and representative through a VEM point and not make other changes as well?
Because the law prescribes that important decisions must be notarised.
Where do I get a regular extract from the Court Register?
A regular extract is issued by a court, notary or AJPES. An extract from the Court Register with electronic signature can be obtained through the ePRS application on the AJPES portal.
Where do I register a subsidiary?
A request for registration of a subsidiary of a private limited company (d.o.o.) in the Court Register can be filed at any VEM point. The request for registration of the subsidiary of the business entity in the Court Register can be filed with a notary if the entity concerned is not a private limited company (d.o.o.).
The request for registration of the subsidiary with the Slovenian Business Register and not with the Court Register can be filed at any VEM point.
The request for registration of the subsidiary or branch can be filed by a legal representative of a parent company (director or manager).
Who do I approach if a company is to be wound up and/or a request for striking off the Court Register is to be filed?
Is a request for registration of change of data or for striking off the Court Register also noted in the Slovenian Business Register?
The Court Register has been part of the Slovenian Business Register since 1 February 2008; hence, any change to data in the Court Register is simultaneously entered in the Slovenian Business Register.
Is it possible to establish an unlimited company through a VEM point?
No. Only a private limited company can be established through a VEM point, for other types of companies a request for registration in the Court Register must be filed with a notary.
What is the cost of notarisation of a memorandum of association?
A notary fee of EUR 179.45 (EUR 149.54 + 29.91 VAT) is charged for a notarial record of a memorandum of association of an entity with initial capital of EUR 7,500.
How much is the notary fee for setting up a private limited company (d.o.o.), and are there any other fees charged in addition to the fee for notarisation of a memorandum of association?
1. For certification of the signature appearing in a proxy's statement in accordance with Article 255 (2) of the Companies Act (ZGD-1) a fee of EUR 16.52 (EUR 13.77 + 2.75 VAT) is charged.
2. For certification of the signature appearing on the consent to the appointment of a proxy, member of the supervisory or of the management board, a fee of EUR 16.52 (EUR 13.77 + 2.75 VAT) is charged.
3. The fee for notarisation of a register of decisions of a single-member company amounts to EUR 27.54 (EUR 22.95 EUR + 4.59 VAT).
4. The fee for drawing up a request for registration in the Court Register amounts to EUR 44.06 (EUR 36.72 + 7.34 VAT).
5. To review a registration in the Court Register before and after a notary service, a fee of EUR 27.54 (EUR 22.95 + 4.59 VAT) is charged.
In addition to the aforementioned fees, a client must reimburse a notary for:
1. actual expenses or a flat-rate amount of 2% of the total service cost plus 1% of the amount exceeding EUR 459.00 if the total service price exceeds EUR 459.00;
6. office costs of copies and certified copies of notarial deeds in the amount of EUR 0.459 (plus VAT) per page;
7. fees for notarisation of copies under tariff no. 16.8. (for example notarisation of a copy of a register of decisions, authorisation of the Securities Market Agency to amend the articles of association) in the amount of EUR 2.295 (plus VAT) per page.
Is it true that from 1 February 2008 companies have no longer been required to append extracts from the Court Register as the extracts can be obtained by anybody free of charge through the Internet?
No, but in fact this requirement is imposed if so decided by the authority to which a citizen has to prove the legal entity's existence. The extract must be submitted if the authority concerned so requires (for example in a foreign country).
I have a two-person private limited company (d.o.o.) and wish to change data relating to the registered office – must the relevant decision adopted at the general meeting be signed by all company members? Can this document, like others, be generated in the e-VEM system and given to relevant persons for signing? Must the decision be certified?
The decision of the general meeting must be signed by all company members. Currently, the e-VEM system does not support the generation of this document. This decision need not be certified.
What legal basis (where exactly is this laid down) permits the use of special (non-letter) characters (for example: @, %, &) in a company name?
There are no explicit provisions prohibiting the use of special (non-letter) characters. Article 20 of the Companies Act (ZGD-1) lays down that a company name must be in Slovenian. The exceptions are specified in the third paragraph of this Article. Foreign words can be used where they correspond to the company names or personal names of company members which are an integral part of the company name, or correspond to registered trade or service marks, or form part of unusual names which do not include foreign characters, or belong to an extinct language. The aforementioned provisions indicate that a company name must be a word written in 'letter signs', i.e. letters.