DriveHubCountry guide · Slovenia · 6 min
Car on your s.p.: only the business share counts — and the log is what shows it
You put the car on your s.p. and drive it privately too (*zasebna* or, in the statute's word, *privatna raba*). Slovenian law then recognises its costs — fuel, servicing, insurance, depreciation — only in the business proportion. It never says how that proportion is measured. A kilometre record split into business and private is the evidence that fits, but it is evidence you choose to keep, not a form the law prescribes.
The short answer
- Does private use of a car on the s.p. matter? Yes, if you deduct actual expenses. Costs of an asset used privately "se ne priznajo sorazmerno takšni rabi" (ZDDPO-2 30. člen (3)): they are not recognised in proportion to that use.
- Which costs? All of them: fuel, servicing, insurance and depreciation. Only the business share is deductible.
- Is depreciation limited too? Yes. A vehicle is depreciated by no more than 20 % a year, straight line (ZDDPO-2 33. člen (1) and (5)), and the private share then comes off that figure as well.
- Do you pay boniteta on yourself? No. The 1,5 % boniteta is for an employer's car given to an employee. Your private use is handled by disallowing the private share of costs.
- How do you show the share? Nothing prescribes a method or a form. A record of kilometres split into business and private is the natural evidence.
- On normirani odhodki? Then none of this applies. No car cost enters your base at all, so a log changes nothing.
Why a corporate tax rule decides your s.p.'s car
If you are a sole trader on actual expenses, you do not compute your profit under ZDoh-2's own rules. ZDoh-2 48. člen (2) sends you to the corporate income tax act:
"Za ugotavljanje prihodkov in odhodkov se uporabljajo predpisi o obdavčitvi dohodkov pravnih oseb, če ni s tem zakonom drugače določeno."
So the rules that decide which car costs count are in ZDDPO-2, the act that taxes companies. They apply to your s.p. exactly as written.
ZDDPO-2 29. člen recognises "odhodki, potrebni za pridobitev prihodkov" — expenses needed to earn revenue. Its second paragraph excludes those that "imajo značaj privatnosti", that are private in character.
The rule: costs of private use are not recognised, in proportion
ZDDPO-2 30. člen lists costs relating to private life as non-deductible. Paragraph (2) 1 defines them to include the owner's assets:
"stroški, ki se nanašajo na privatno življenje lastnikov …, vključno s stroški sredstev v lasti ali najemu zavezanca, ki se nanašajo na privatno življenje teh oseb"
Paragraph (3) then states the split:
"Stroški sredstev v lasti ali najemu zavezanca, ki se nanašajo na privatno življenje, nastali v času uporabe teh sredstev za privatno rabo, se ne priznajo sorazmerno takšni rabi."
Read together: a car owned or leased by your s.p. is an asset of the taxpayer. The part of its costs that arises from private use is not deductible, in the proportion of that use. Fuel, servicing, insurance and depreciation all fall under it, because each is a cost of the asset.
The same paragraph allows one exception. Private-use costs are recognised where the use is paid for, but only up to what is paid back: "če gre za odplačno uporabo, vendar največ do višine plačila oziroma povračila".
Depreciation: 20 % a year at most, then the private share comes off
ZDDPO-2 33. člen (5) point 3 sets the highest annual rate for "opremo, vozila in mehanizacijo 20%", applied straight line under 33(1).
That 20 % is the ceiling before private use. The private share under 30(3) then comes off the depreciation as well, like any other cost of the car.
A worked example
An s.p. on actual expenses has a car in its books, bought for €25 000 in an earlier year, so the year carries a full year's depreciation. In the year it drove 20 000 km, of which 14 000 km were business and 6 000 km private. Fuel, servicing and insurance came to €3 000.
| Item | Amount | Business share (70 %) |
|---|---|---|
| Depreciation, 20 % × €25 000 | €5 000 | €3 500 |
| Fuel, servicing, insurance | €3 000 | €2 100 |
| Total | €8 000 | €5 600 |
The share is 14 000 ÷ 20 000 = 70 %. Of €8 000 in costs, €5 600 is deductible and €2 400 is not.
Measuring the share by kilometres is the choice made in this example. The law does not name it, as "How the share is shown" below explains.
Boniteta is someone else's rule
The 1,5 % of ZDoh-2 43. člen (2) is a benefit an employer gives a delojemalec. As a sole trader you are neither to yourself. So you pay no boniteta on your own private driving; the private share of costs is disallowed instead. The two mechanisms do not mix.
It changes if your s.p. gives the car to an employee for private use. That is a boniteta, taxed on the employee. ZDDPO-2 30(2) 2 then keeps the car's costs deductible for the s.p., because they are "stroškov za zagotavljanje bonitet … če so obdavčena po zakonu, ki ureja dohodnino". How that charge is worked out is in boniteta for a službeni avto in Slovenia.
How the share is shown: the law does not say
This is the gap. Neither ZDoh-2 nor ZDDPO-2 says how the private proportion is measured. FURS's publications for sole traders are silent on cars. No form is prescribed, and no list of fields.
The nearest authority text is written for a different case: an employer's car and a split of the fuel. FURS Bonitete §3.1 asks for that split to be "pregledna in dokumentirana z verodostojnimi dokazili" — transparent and documented with credible evidence. It uses "podatke o prevoženih kilometrih v službene namene, dokumentirane s potnimi nalogi", business kilometres documented by travel orders.
That is an analogy, not a rule for your s.p. Still, it points one way. A record of kilometres, each trip marked business or private, is the natural proof of the 30(3) proportion. It is evidence you choose to keep, not a record the statute names.
If you are a normiranec, skip all of this
A taxpayer on normirani odhodki has a base of revenue less the flat statutory percentage (ZDoh-2 48. člen (3) and 59. člen). No car cost enters it at all, business or private. There is no share to prove, so a car log does nothing for the tax.
It is the same reason a normiranec cannot add kilometrina, explained in kilometrina and the potni nalog in Slovenia.
Keep it ten years
The record is part of the documentation behind your deductions. ZDavP-2 32. člen keeps it until the absolute limitation period ends, which is ten years (126. člen (7)), and the same rule binds an s.p. Failing to keep records can be fined under 397. člen, €800 to €10 000 for a sole trader. The detail is on the Slovenia page.
Before you file
- Check your regime: actual expenses, or normirani odhodki. Only the first needs a share.
- Depreciate the car at no more than 20 % a year.
- Have every drive marked business or private, and total each for the year.
- Apply the business share to all the car's costs, depreciation included.
- Keep the record and the receipts for ten years.
How DriveHub makes this easier
The share needs two numbers for the year: business kilometres and private kilometres.
With location access set to Always, DriveHub records every drive in the background — and if it ever misses one, it tells you. Rules on places, your past drives on the same route and your working hours file many trips as Business or Personal. The rest wait under Need to check, one trip at a time.
Reports shows business and personal kilometres for a month, a quarter or a year, with the business share, for one vehicle or all.
In Settings, under How you use this car, choose A company or business-owned car. DriveHub then puts no 0,43 €/km on your trips. The setting applies to all your cars. The car's running costs are already the business's, and a figure per kilometre on top would count them twice. The exported report lists your business trips; exporting needs DriveHub Pro.
Where DriveHub stops: it does not know your costs, does not compute depreciation, and does not decide that kilometres are the right measure of your share. That stays with you and your računovodja.
DriveHub is on the App Store for iPhone. The Slovenian rules are on the Slovenia page. Setting up automatic tracking takes a few minutes, once.
This page states what ZDoh-2, ZDDPO-2 and FURS say, and names the article so you can check. It is not tax advice. It can't account for your circumstances. Where money is involved, ask your računovodja — and bring the year's kilometres.
Do it in DriveHub
File business and personal trips →
Review suggestions, set working hours and check place rules.
The full rule for Slovenia, with the instruments it comes from: mileage log requirements in Slovenia.