{"id":3324,"date":"2026-04-04T12:46:30","date_gmt":"2026-04-04T10:46:30","guid":{"rendered":"https:\/\/xn--k2a-raunovodstvo-x7b.si\/?post_type=novica&#038;p=3324"},"modified":"2026-03-30T12:47:11","modified_gmt":"2026-03-30T10:47:11","slug":"3-changes-in-2026-affecting-sole-proprietors","status":"publish","type":"novica","link":"https:\/\/staging.xn--k2a-raunovodstvo-x7b.si\/en\/novica\/3-changes-in-2026-affecting-sole-proprietors\/","title":{"rendered":"3 Changes in 2026 Affecting Sole Proprietors"},"content":{"rendered":"<p data-start=\"426\" data-end=\"635\">The year 2026 brings several important changes that directly affect sole proprietors. While some may appear minor at first glance, they can significantly impact costs, taxation and overall business operations.<\/p>\n<p data-start=\"637\" data-end=\"710\">Below are the three key changes every sole proprietor should be aware of.<\/p>\n<hr data-start=\"712\" data-end=\"715\" \/>\n<h3 data-section-id=\"j7zytd\" data-start=\"717\" data-end=\"774\">1\ufe0f\u20e3 Increased scrutiny of norm-based sole proprietors<\/h3>\n<p data-start=\"776\" data-end=\"957\">Norm-based taxation remains popular, but is now under closer supervision. <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">FURS<\/span><\/span> is focusing on cases where business activity may resemble employment.<\/p>\n<p data-start=\"959\" data-end=\"980\">Risk factors include:<\/p>\n<ul data-start=\"981\" data-end=\"1120\">\n<li data-section-id=\"14s4zxx\" data-start=\"981\" data-end=\"1021\">working primarily for a single client,<\/li>\n<li data-section-id=\"nlf2ez\" data-start=\"1022\" data-end=\"1073\">operating under conditions similar to employment,<\/li>\n<li data-section-id=\"19yxvsp\" data-start=\"1074\" data-end=\"1120\">lack of independence in business operations.<\/li>\n<\/ul>\n<p data-start=\"1122\" data-end=\"1215\">\u27a1\ufe0f <strong data-start=\"1125\" data-end=\"1141\">Implication:<\/strong> Possible reclassification into employment with retroactive contributions.<\/p>\n<hr data-start=\"1217\" data-end=\"1220\" \/>\n<h3 data-section-id=\"iq2yz6\" data-start=\"1222\" data-end=\"1270\">2\ufe0f\u20e3 Changes in social security contributions<\/h3>\n<p data-start=\"1272\" data-end=\"1343\">Updated contribution bases in 2026 directly affect monthly obligations.<\/p>\n<p data-start=\"1345\" data-end=\"1361\">This results in:<\/p>\n<ul data-start=\"1362\" data-end=\"1465\">\n<li data-section-id=\"1pdndy4\" data-start=\"1362\" data-end=\"1407\">increased or adjusted contribution amounts,<\/li>\n<li data-section-id=\"19fhhx4\" data-start=\"1408\" data-end=\"1433\">higher operating costs,<\/li>\n<li data-section-id=\"1cmz0p\" data-start=\"1434\" data-end=\"1465\">stronger impact on liquidity.<\/li>\n<\/ul>\n<p data-start=\"1467\" data-end=\"1556\">\u27a1\ufe0f <strong data-start=\"1470\" data-end=\"1486\">Implication:<\/strong> Even small changes can significantly affect long-term business costs.<\/p>\n<hr data-start=\"1558\" data-end=\"1561\" \/>\n<h3 data-section-id=\"b8pci9\" data-start=\"1563\" data-end=\"1604\">3\ufe0f\u20e3 Stricter control over VAT records<\/h3>\n<p data-start=\"1606\" data-end=\"1735\">VAT records have become a key audit focus. <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">FURS<\/span><\/span> has announced stricter monitoring and penalties.<\/p>\n<p data-start=\"1737\" data-end=\"1759\">Common issues include:<\/p>\n<ul data-start=\"1760\" data-end=\"1867\">\n<li data-section-id=\"5jsmnq\" data-start=\"1760\" data-end=\"1792\">failure to submit VAT records,<\/li>\n<li data-section-id=\"vlixpp\" data-start=\"1793\" data-end=\"1839\">inconsistencies between records and returns,<\/li>\n<li data-section-id=\"1wv7g5c\" data-start=\"1840\" data-end=\"1867\">incorrect VAT deductions.<\/li>\n<\/ul>\n<p data-start=\"1869\" data-end=\"1928\">\u27a1\ufe0f <strong data-start=\"1872\" data-end=\"1888\">Implication:<\/strong> VAT compliance is now a high-risk area.<\/p>\n<hr data-start=\"1930\" data-end=\"1933\" \/>\n<p data-start=\"1935\" data-end=\"2015\"><strong data-start=\"1935\" data-end=\"1943\">CTA:<\/strong><br data-start=\"1943\" data-end=\"1946\" \/>\ud83d\udc49 <em data-start=\"1949\" data-end=\"2015\">We can review how these changes impact your business operations.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The year 2026 brings several important changes that directly affect sole proprietors. While some may appear minor at first glance, they can significantly impact costs, taxation and overall business operations. Below are the three key changes every sole proprietor should be aware of. 1\ufe0f\u20e3 Increased scrutiny of norm-based sole proprietors Norm-based taxation remains popular, but [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"template":"","class_list":["post-3324","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>3 Changes in 2026 Affecting Sole Proprietors | K2A ra\u010dunovodstvo<\/title>\n<meta name=\"description\" content=\"Discover the 3 key changes in 2026 affecting sole proprietors \u2013 contributions, tax controls and compliance.\" \/>\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=\"3 Changes in 2026 Affecting Sole Proprietors | K2A ra\u010dunovodstvo\" \/>\n<meta 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