{"id":3287,"date":"2026-03-13T06:18:05","date_gmt":"2026-03-13T05:18:05","guid":{"rendered":"https:\/\/xn--k2a-raunovodstvo-x7b.si\/?post_type=novica&#038;p=3287"},"modified":"2026-03-11T15:18:34","modified_gmt":"2026-03-11T14:18:34","slug":"changes-for-norm-based-sole-proprietors-what-the-new-rules-may-bring","status":"publish","type":"novica","link":"https:\/\/staging.xn--k2a-raunovodstvo-x7b.si\/en\/novica\/changes-for-norm-based-sole-proprietors-what-the-new-rules-may-bring\/","title":{"rendered":"Changes for Norm-Based Sole Proprietors: What the New Rules May Bring"},"content":{"rendered":"<p data-start=\"505\" data-end=\"718\">Norm-based taxation has long been a popular option for small entrepreneurs due to its simplified accounting and relatively low tax burden. However, discussions about tightening the rules have recently intensified.<\/p>\n<p data-start=\"720\" data-end=\"749\">Proposed changes may include:<\/p>\n<ul data-start=\"750\" data-end=\"931\">\n<li data-section-id=\"4u9h4h\" data-start=\"750\" data-end=\"812\">\n<p data-start=\"752\" data-end=\"812\">stricter conditions for entering or remaining in the system,<\/p>\n<\/li>\n<li data-section-id=\"1yz12og\" data-start=\"813\" data-end=\"874\">\n<p data-start=\"815\" data-end=\"874\">potential adjustments to the percentage of deemed expenses,<\/p>\n<\/li>\n<li data-section-id=\"w09xt7\" data-start=\"875\" data-end=\"931\">\n<p data-start=\"877\" data-end=\"931\">increased monitoring of possible misuse of the regime.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"933\" data-end=\"1134\">Tax authorities, including <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">FURS<\/span><\/span>, have already increased oversight of norm-based businesses, particularly where there is suspicion of disguised employment relationships.<\/p>\n<p data-start=\"1136\" data-end=\"1281\">\u27a1\ufe0f <strong data-start=\"1139\" data-end=\"1160\">Practical advice:<\/strong> Entrepreneurs should regularly assess whether their business model still meets the requirements for norm-based taxation.<\/p>\n<p data-start=\"1283\" data-end=\"1386\"><strong data-start=\"1283\" data-end=\"1291\">CTA:<\/strong><br data-start=\"1291\" data-end=\"1294\" \/>\ud83d\udc49 <em data-start=\"1297\" data-end=\"1386\">We can review whether norm-based taxation remains the optimal choice for your business.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Norm-based taxation has long been a popular option for small entrepreneurs due to its simplified accounting and relatively low tax burden. However, discussions about tightening the rules have recently intensified. Proposed changes may include: stricter conditions for entering or remaining in the system, potential adjustments to the percentage of deemed expenses, increased monitoring of possible [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"template":"","class_list":["post-3287","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>Changes for Norm-Based Sole Proprietors: What the New Rules May Bring | K2A ra\u010dunovodstvo<\/title>\n<meta name=\"description\" content=\"Possible changes to the taxation of norm-based sole proprietors may affect eligibility and tax burden.\" \/>\n<meta name=\"robots\" content=\"noindex, nofollow\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Changes for Norm-Based Sole Proprietors: What the New Rules May 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