Conditions for cross-border/temporary provisions of activity or professions

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The conditions of cross-border/temporary provision of activity/activities in Slovenia means that an individual or business occasionally performs an activity or profession in an EU, EEA Member Countries or the Swiss Confederation where they do not have a head office.

The conditions are:

  • as a sole trader or business the entity is legally established in one of the 28 EU Member Countries or in one of the following three countries: Norway, Iceland and Liechtenstein;
  • the individual is a citizen of one of the aforementioned countries.

The notion of cross-border/temporary provision of activity/activities in Slovenia is defined according to the frequency, regularity and permanence of service.

The freedom of cross-border/temporary provision of activity/activities in Slovenia does not apply to those who perform a service on a permanent basis. These individuals must start living in another Member Country, so the individual or business will have to establish a company or branch there and acquire confirmation of application for residence.

Before starting an occasional performance of any service in Slovenia, an individual or business must always obtain a Slovenian tax number.

The law does not stipulate the duration of the occasional period. The European Court holds that an occasional period may be several years, e.g. in the case of major construction projects. With regard to taxation, it should be considered that in the case of occasional performances of services, the condition of a ‘permanent business unit’ is fulfilled.

What do you have to consider before initiating the cross-border/temporary provision of activity/activites in Slovenia?

In most cases, you may start performing your service on a cross-border/temporary basis after obtaining a Slovenian tax number.

The Slovenian competent authority requires you to submit some information. Additional information is required only in cases of activities or professions that are regulated in Slovenia.

Verify the conditions for cross-border/temporary provision of activity/activities in Slovenia

Any possible conditions for cross-border/temporary performance of activities or profession can be verified in the list of activities and professions.

Requirements and procedures prior to cross-border/temporary provision of activity/activities in Slovenia

Application to provide cross-border/temporary activity/activites

For most regulated services, before starting the cross-border/temporary provision of activities in Slovenia, you must submit a written application to the competent authority.
The application procedure is uniform for all professions and is stipulated by the Directive on Professions MORE+

With regard to activities, the procedure depends on the activity you wish to perform. Frequently, within the cross-border/temporary provision of activities, only professional qualifications are verified. However, this is not a rule.

Acquisition of a permit

For some regulated services, the authority requires a written application and a specific permit.
Some regulated activities do not stipulate any conditions for cross-border/occasional activities. The service provider must fulfil those conditions laid down in the Member Country where the provider has its head office.
In Slovenia, no application of service is required for hairdressing, the organisation and sale of tourist packages, the repair of electrical devices and car painting.

Cross-border/temporary provision of activity/activities in Slovenia is not always possible

Despite the provisions of the Directive on Professions and Services, some activities and professions in Slovenia may not be performed on a cross-border/temporary level. You may perform them if you establish a company in Slovenia or initiate a contractual relationship with a Slovenian business entity.