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Contabilidade e regras contábeis na Eslovênia

Accounting Rules

Tax Year
The tax year is the calendar year or any other 12-month period. If the tax period differs from the calendar year, the taxpayer may not change the tax period for three years.
Accounting Standards
The Companies Act (ZGD-1) sets the requirements for the preparation of corporate financial statements in Slovenia and transposes the EC Accounting Directive (2013/34/EU). The Act outlines the accounting standards to be applied by different types of entities based on their size and public accountability. Public interest entities, defined as listed companies, banks and insurances companies, are required to apply EU-endorsed IFRS in their consolidated and separate financial statements. Companies that apply IFRS must do so for a period of at least five years.

All other companies have the option to apply either IFRS or Slovenian Accounting Standards (SAS) which are developed by the Slovenian Institute of Auditors (SIA). SAS are approved by the Minister of Finance and Minister of Economic Development and Technology. Upon approval of both ministries, the standards are published in the Official Gazette.

Certain exemptions apply regarding micro, small and medium sized-enterprises (MSMEs), which are allowed to: (i) submit abridged balance sheets; (ii) draw up abridged profit and loss accounts, subject to prescribed limits; and (iii) companies whose securities are not traded on a regulated market are exempted from preparation of business report. However, certain types of companies are never considered to be a MSME regardless of size (i.e. banks, insurance companies, stock exchanges and any company required to prepare consolidated financial statements in accordance with IFRS). IFRS for SMEs is not required in Slovenia.
Accounting Regulation Bodies
Agency for the Public Oversight of Auditing (APOA)
Court of Audit
Accounting Reports
Business books are kept on a double entry bookkeeping bases except for small entrepreneurs.

Annual reports of entrepreneurs and personal companies should comprise at least the balance sheet and income statement.

Annual reports of small share capital companies whose shares are not listed on the stock exchange should as a minimum contain balance sheet, income statement and annexes with an explanation of the reports stipulated by law.

Annual reports produced by large and medium-sized capital companies, dual companies and small companies whose shares are listed on the stock exchange should contain balance sheet, income statement, cash flow statements, statement on changes in equity and explanatory annexes as stipulated by law.
Publication Requirements
All business entities registered in the Slovenian Business Register must submit an annual report to the Agency of the Republic of Slovenia for Public Legal Records and Related Services (AJPES).
The annual report needs to be submitted by the end of March of the following year.

Micro and small companies (based on criteria defined by Article 55 of the Companies Act) are required to submit data only once for three purposes at the same time: for statistics, publication and tax purposes. Medium-sized and large companies have to submit the data for statistics purposes and publication purposes separately.

A listed company must publish and file its annual report with Securities Market Agency and the Ljubljana Stock Exchange within four months following the end of the financial year. It shall also publish and file with the same authorities its half-year report for the first six months of its financial year as soon as possible, but no later than within two months after the end of this period.

Professional Accountancy Bodies
Association of Accountant Services , in Slovenian.
Slovenian Institute of Auditors - Section of accountants
Certification and Auditing
The standards of accounting, auditing and assessment are set by the Slovenian Institute of Auditors (in Slovenian only). An auditor's report on financial statements shall be prepared and signed by a certified auditor. For more information consult the Auditing Act.
You can contact an external auditor: Ernst & Young, KPMG, PricewaterhouseCoopers, Deloitte.
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Últimas atualizações em May 2024