Material Costs

  • daily allowances for business travel in Slovenia: 

Per diem amounts that are not included in the taxable base of employment income.
for travel exceeding 12 up to 24 hours, the daily allowance is EUR 21.39
for travel exceeding 8 up to 12 hours, the daily allowance is EUR 10.68
for travel exceeding 6 up to 8 hours, the daily allowance is EUR 7.45

  • daily allowances in Slovenia when accommodation costs include breakfast:

for travel exceeding 12 up to 24 hours (-10%), the daily allowance is EUR 19.25
for travel exceeding 8 up to 12 hours (-15%), the daily allowance is EUR 9.08

  • mileage allowance

Reimbursement for mileage based on a business travel order amounts to EUR 0.37 per kilometer traveled

Reimbursement of transportation costs on a business trip is not included in the taxable base of employment income up to the amount of actual costs of public transport, transport carried out using a private car or a multi-purpose vehicle for commercial purposes, or for renting a passenger car.
Transportation cost reimbursement for a business trip also includes reimbursement of fees (airport fees, platform passes, and similar), reimbursement of fuel costs if an official vehicle is used, tolls and parking fees, and reimbursement of costs for transporting and carrying items or luggage.
If an employee uses their own means of transport, reimbursement of transportation costs on a business trip is not included in the taxable base up to EUR 0.37 for each kilometer traveled.

  • commuting to and from work under tax regulations

Reimbursement for commuting to and from work amounts to EUR 0.18 per kilometer traveled. 
Reimbursement of commuting costs is not included in the taxable base of employment income up to the amount of public transport costs from the stop closest to the employee’s usual residence to the place of work, provided that the place of work is at least one kilometer from the employee’s usual residence.
The place of work under these regulations is the place where the work is performed or begins to be performed. The usual residence under these regulations is the employee’s residence closest to the place of work. Another residence is considered the usual residence only if the employee commutes from there to the place of work at least four times per week.
Public transport under these regulations is transport that is available to all users under the same conditions and is carried out for commercial purposes, excluding transport performed by passenger car or multi-purpose vehicle. A public means of transport is the vehicle used to provide public transport. A stop under these regulations is a place where public transport can be used and is designated as such in the carrier’s acts.
If the closest stop is more than one kilometer from the usual residence, in addition to the reimbursement referred to in the first paragraph, reimbursement of transport costs up to EUR 0.18 for each full kilometer of the distance between the usual residence and the closest stop is not included in the tax base.
If, for justified reasons, the employee cannot use public transport, reimbursement of transport costs up to EUR 0.18 for each full kilometer of the distance between the usual residence and the place of work is not included in the tax base, regardless of the third and fourth paragraphs of this article.
The shortest customary road connections are used to determine distance under this article.
If the employee is entitled to use a company vehicle for private purposes and the employer also provides fuel for such use, reimbursement of commuting costs is included in the taxable base of employment income.

  • daily allowances for abroad

Daily allowances for business travel abroad are determined (Article 6 of the regulation for travel abroad).
for travel exceeding 14 up to 24 hours, the full amount applies for the respective country or location as specified by the regulation for travel abroad (amounts are set out in the annex to the regulation and apply from 1 January 2021; for 2020, the amounts for individual countries and locations are defined in the transitional provisions of Article 21 of the regulation for travel abroad);
for travel exceeding 8 up to 14 hours, 75% of the amount referred to in the first bullet point applies, and
for travel exceeding 6 up to 8 hours, 25% of the amount referred to in the first bullet point applies.
The amounts under the regulation for travel abroad must be reduced accordingly if free meals are provided during the business trip or if meals are paid separately by the employer. When reducing the amounts, the rule regarding the number of meals covered by a specific daily allowance is applied. For business travel abroad, employees are deemed entitled, for absence of:
over 14 up to 24 hours – three meals,
over 8 up to 14 hours – two meals,
over 6 up to 8 hours – one meal.
The per diem amounts are adjusted so that for absence:
- over 14 up to 24 hours, 10% is deducted for a provided free breakfast, and 35% of the applicable daily allowance for a free lunch or dinner;
- over 8 up to 14 hours, 15% is deducted for a provided free breakfast, and 40% of the applicable daily allowance for a free lunch or dinner.
If free meals are provided during business travel abroad, employees are paid 20% of the applicable daily allowance to cover other potential costs. This means that for each type of per diem, despite provided free meals (depending on the number of meals covered), the employee is entitled to 20% of the relevant daily allowance amount (20% of 100%, 75%, or 25% of the per diem).
Free meals are those:
- paid separately by the employer based on the supplier’s invoice (for example, the employer covers the full cost of hotel meals (full board)) or
- included in the price of another service and paid by the employer within that service based on the supplier’s invoice (e.g., training services including hotel accommodation) or
- provided by the host or organizer to cover the meals corresponding to the number of meals covered by the applicable per diem.

Country/city

Per diem amount in $ or €

Australia

53 $

Albania

36 €

Andorra

36 €

Armenia

36 €

Austria

49 €

Azerbaijan

36 €

Belgium

63 €

Belarus

36 €

Bulgaria

36 €

Bosnia and Herzegovina

36 €

Cyprus

36 €

Czech Republic

36 €

Montenegro

36 €

Denmark

49 €

Estonia

36 €

Finland

49 €

France

49 €

Georgia

36 €

Greece

36 €

Croatia

36 €

Ireland

49 €

Iceland

49 €

Italy

49 €

Japan

88 $

Canada

53 $

Latvia

36 €

Liechtenstein

49 €

Lithuania

36 €

Luxembourg

49 €

Hungary

36 €

North Macedonia

36 €

Malta

36 €

Moldova

36 €

Monaco

49 €

Germany

49 €

Netherlands

49 €

Norway

49 €

Poland

36 €

Portugal

49 €

Romania

36 €

Russia

36 €

San Marino

36 €

Slovakia

36 €

Serbia

36 €

Spain

49 €

Sweden

49 €

Switzerland

49 €

Turkey

36 €

Ukraine

32 €

Vatican City

49 €

United States of America

53 $

United Kingdom of Great Britain and Northern Ireland 

49 €

Other countries

44 $

Hong Kong

62 $

Moscow

71 €

Saint Petersburg

71 €

Why Choose Us?

Vision and Mission
Hiša podjetnikov was founded on the belief that, when providing business services to partners, it is essential to offer comprehensive support through a wide range of services.

Our business premises are a place where new entrepreneurial ideas and opportunities are created and developed.

We aim to be recognized for our expertise, dynamism, reliability, integrity, and, above all, for providing excellent support to our partners. Our services are tailored to each client according to industry specifics and business requirements, while our knowledge and experience help every business partner more easily achieve their mission.

In the future, we strive to become a respected, professional, reliable, and approachable accounting firm in the Nova Gorica area, with a strong reputation and recognized as a trustworthy partner.

Our guiding principle is the creation of mutual benefits.
Why Choose Us?
We are an experienced team of professionals in the fields of accounting and taxation, organization, and business management. Through many years of experience, we have gained the knowledge required to deliver high-quality accounting services and broader support for entrepreneurs.
We are a modern accounting firm based in Nova Gorica (Solkan business zone), distinguished by the following:

  •   Responsiveness: we provide advice and expertise in the shortest possible time.
  •   100% individual approach: every client is treated individually, with dedicated time and tailored advice.
  •   Expertise and accuracy: through continuous education, we ensure the highest possible level of professional competence.
  •   Flexibility: our clients’ needs always come first, and by agreement we adapt our services to your requirements.
  •   100% recommendation-based: all new clients come to us through referrals.
  •   Region and distance do not limit us: our clients are located in Izola, Ljubljana, Kamnik, Idrija, and Tolmin.