In Slovenia, you register an s.p. or a d.o.o. through SPOT under SKD 93.130 (operating fitness facilities), free and usually within three days. There are no special entry conditions. The tax administration (FURS) confirms that letting people use a fitness studio without a trainer is at the reduced DDV rate of 9.5%. The point to plan for is fiscal verification: FURS treats most online card payments as cash. Sparekey costs €990 for setup and €26 a month for Operations.
Registration and qualified staff
An s.p. has no minimum capital and simple bookkeeping. A d.o.o. needs €7,500 and limits your liability. Choose SKD 93.130.
Planning and leading training is “professional work in sport” and requires a professional entered in the ministry’s register. A gym where customers train alone does not obviously involve it. If you add training plans, coached sessions or classes, you need a registered professional.
DDV: 9.5% without a trainer
FURS says:
- use of a fitness studio where customers train on the equipment without a trainer is at 9.5%
- guided training as the main purpose is at 22%
- renting out a sports facility as property rental is exempt
Renting the whole room by the hour to one customer for their own training fits the first case. Below €60,000 of turnover you can use the small business scheme and charge no DDV.
Fiscal verification of receipts
Since 2016, receipts paid in cash must be confirmed by FURS in real time, and card payments count as cash. An online card payment counts as non-cash only if the provider is a licensed payment service provider and each payment goes directly to your business account. Payouts in batches do not meet that condition, so most online card setups need fiscal verification. Flik, PayPal and bank transfers are non-cash.
In practice, you need a free FURS certificate, registered premises, an internal act and invoicing software that issues verified receipts. Sparekey issues an invoice for every paid booking and exports a CSV file. Agree with your accountant which verified invoicing software issues the receipts, and we fit the booking data to it. From 2028, invoices between Slovenian businesses must be e-invoices.
Payments
In Slovenia we set up Stripe with cards, Apple Pay and Google Pay, with payouts in euros. The account is in your name, and setup is included.
Door access
We recommend a 2N keypad with a maglock, installed by a professional door installer. Nuki is the simpler, cheaper alternative on the existing lock, but it cannot be secured as well against tampering by customers. Sparekey costs the same. Each booking gets a time-limited PIN by SMS under your gym’s name, and the stored backup code covers internet outages. See 2N keypad and maglock.
Cameras and house rules
The Information Commissioner expects a written decision on video surveillance with reasons, a balancing test, a sign before the recorded area with your contacts, a log of every viewing and retention of at most one year. No cameras in changing rooms, toilets or saunas. See cameras in an unstaffed gym.
Write house rules (hišni red) in Slovenian and English, separate from your terms of business. Start from our house rules template. Liability insurance is not mandatory but is the usual protection.
What Sparekey costs in Slovenia
| Item | Price |
|---|---|
| Setup (one-off) | €990 |
| Operations (hosting, maintenance and SMS sender name) | €26 / month |
| Door-code SMS | €0.12 per message |
No VAT is added, because Sparekey is not VAT-registered. You pay in euros by bank transfer. See pricing.
FAQ
What DDV rate applies to a private gym in Slovenia?
9.5% when customers use the equipment without a trainer. Guided training is at 22%.
Do online card payments need fiscal verification?
Usually yes. FURS treats card payments as cash unless each payment goes directly to your account from a licensed payment service provider.