Fiscal and financial aspects need to be taken into consideration when an entrepreneur wants to buy a car for business purposes. The entrepreneur has two options: to buy a car as a natural person or via the company.
BUYING A CAR AS A NATURAL PERSON
Individuals who are using a private car for business purposes can compensate the charges for car mileage in the amount of 0.37 EUR per kilometer. All other car costs are on the expense of the natural person.
In order to be mileage tax deductible, all travel costs must be properly documented and provable. This requires a duly fulfilled travel order with relevant supporting evidence (invoices, parking tickets, meeting invitation, etc.).
BUYING A CAR VIA THE COMPANY
If individuals buy a car via the company, the car is owned by the company. As a consequence, all car costs are the expense of the company. Car costs, such as fuel cost, amortization (20%), insurance, rental, etc. are recognized as tax deduction. The cost of buying a car, therefore, is not tax deductible, except for companies where vehicles are necessary to perform their business activities.
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If employees of the company use the business car for private purposes, that is accounted as car bonus. From these bonuses, (in accordance with Income Tax Act) is it necessary to pay taxes. When using a company car for private purposes, there is a credit rating in connection with the employment relationship. This credit rating is included in the tax base of personal income.
IMPORTANT: Employees have to keep records of business trips. Business trips need to be recorded in the way that they clearly indicate that business trips really occurred (with supporting evidence, such as parking tickets, toll tickets, etc.). If employees use the business car for private purposes, also evidence of mileage in private time needs to be recorded.
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INTERNATIONAL DRIVING LICENCE
Holders of a valid driving license issued by the authority of a foreign, non-EU country may drive the same categories of motor vehicles in Slovenia for the period of one year from the date of registering their residence in Slovenia.
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After 6 months, an application for replacement of the valid foreign driving license for the Slovenian driving license should be submitted (driving theory test and medical test need to be passed is Slovenia as well).
For holders of driving licenses issued in the EU member states, Liechtenstein, Norway or Iceland, no time limitation is defined and no theory driving test is necessary for replacing their foreign driving license for Slovenian driving license.
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Beside the application for replacement of driving license, supporting documents need to be provided:
original driving license,
valid medical certificate,
one 35 x 45mm photograph,
proof of payment of the administrative fee (EUR 11.79) and driving license form (EUR 3.27),
proof of individual’s residence in the issuing country for at least six months prior to obtaining original driving license there.