{"id":3046,"date":"2025-12-03T06:01:20","date_gmt":"2025-12-03T05:01:20","guid":{"rendered":"https:\/\/xn--k2a-raunovodstvo-x7b.si\/?post_type=novica&#038;p=3046"},"modified":"2025-11-27T10:01:54","modified_gmt":"2025-11-27T09:01:54","slug":"upcoming-changes-for-flat-rate-sole-proprietors-normiranci-in-2025","status":"publish","type":"novica","link":"https:\/\/staging.xn--k2a-raunovodstvo-x7b.si\/en\/novica\/upcoming-changes-for-flat-rate-sole-proprietors-normiranci-in-2025\/","title":{"rendered":"Upcoming Changes for Flat-Rate Sole Proprietors (Normiranci) in 2025"},"content":{"rendered":"<p data-start=\"2136\" data-end=\"2283\">The government is preparing a reform of the flat-rate taxation system, affecting all \u201cnormirani s.p.\u201d sole proprietors.<br data-start=\"2255\" data-end=\"2258\" \/>Proposed changes include:<\/p>\n<p data-start=\"2285\" data-end=\"2542\">\u2013 increasing the revenue threshold (between EUR 80,000 and EUR 120,000 proposed)<br data-start=\"2365\" data-end=\"2368\" \/>\u2013 potential progressive taxation above the threshold<br data-start=\"2420\" data-end=\"2423\" \/>\u2013 stricter conditions for remaining in the flat-rate regime<br data-start=\"2482\" data-end=\"2485\" \/>\u2013 stronger emphasis on proving actual business activity<\/p>\n<p data-start=\"2544\" data-end=\"2739\">The final version will be published in the coming months. Sole proprietors should follow the changes closely and consider whether switching to actual expenses may become a more favourable option.<\/p>\n<p data-start=\"2741\" data-end=\"2825\">K2A provides simulations to help entrepreneurs choose the most tax-efficient system.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The government is preparing a reform of the flat-rate taxation system, affecting all \u201cnormirani s.p.\u201d sole proprietors.Proposed changes include: \u2013 increasing the revenue threshold (between EUR 80,000 and EUR 120,000 proposed)\u2013 potential progressive taxation above the threshold\u2013 stricter conditions for remaining in the flat-rate regime\u2013 stronger emphasis on proving actual business activity The final version [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"template":"","class_list":["post-3046","novica","type-novica","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Upcoming Changes for Flat-Rate Sole Proprietors (Normiranci) in 2025 | K2A ra\u010dunovodstvo<\/title>\n<meta name=\"description\" content=\"Major changes for flat-rate sole proprietors are expected in 2025: higher revenue thresholds, possible progressive tax rates and stricter conditions. 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