The new Act on the Right to the Winter Allowance and the Reform of Determining the Tax Base by Applying Flat-Rate Expenses (ZPZR) entered into force on 20 November 2025, while the provisions relating to flat-rate taxpayers and the tax base will enter into force on 1 January 2026. The Act on the Right to […]
Monthly Archives: December 2025
Articles
Concluding the Year and Entering the Advent Season: A Business Perspective, the Importance of Family, and a Festive Gathering of Entrepreneurial Families in Gardaland
04
Dec
Dec
Concluding the Year and Entering the Advent Season: A Business Perspective, the Importance of Family, and a Festive Gathering of Entrepreneurial Families in Gardaland As we approach the end of the year, the business world traditionally looks back on the path taken, evaluates achievements and challenges, and forms a clearer vision for the future. For […]
01
Dec
Dec
A precise understanding of inventory discrepancies and their accounting and tax treatment is essential for every company. The Slovenian Accounting Standards 2024 (SAS 2024) clearly define the obligation of proper inventory valuation and the treatment of shortages, surpluses, impairments, and related tax effects. Is a shortage identified during an inventory count a tax-deductible expense? According […]