Published: 21.08.2026
Business entities in Slovenia must hold a transaction account and conduct business through it. The account may be opened in Slovenia or abroad, but foreign accounts must be reported to the tax authority; fines apply if an entity lacks an account or does not use it for operations.
For someone relocating a business to Slovenia or setting one up there, this creates a mandatory banking and reporting requirement. According to the source, the account may be held outside Slovenia, but it must be reported, while failing to maintain or use a transaction account constitutes an offence. The rule mainly affects business owners and responsible officers rather than ordinary employees. It should be considered when planning company registration and banking arrangements in Slovenia.
- 🏛️ spot.gov.si