Document retention periods: Slovenia
How long a company must keep invoices, accounting books, payroll, personnel files and tax records, with the law and article behind each period. Where the legal text could not be confirmed, the row says so instead of showing a guess.
Verified on 7 August 2026 and correct to the best of our research at that date. Retention law changes, and the period for a specific document can depend on your sector, contract terms, or an open tax audit. Treat this as a starting point and confirm with your accountant or lawyer before you dispose of anything.
Slovenia
5 / 7 document types confirmed
Invoices, issued and received
10 years
- The clock starts
- From the end of the calendar year to which the invoices relate; for invoices relating to immovable property, 20 years after the end of that year.
- Legal basis
Zakon o davku na dodano vrednost (ZDDV-1), 86. člen, peti odstavek: davčni zavezanec mora zagotoviti hrambo računov, ki se nanašajo na dobave blaga ali storitev na ozemlju Slovenije, ter računov, ki jih prejme davčni zavezanec s sedežem v Sloveniji, deset let po poteku leta, na katero se računi nanašajo. Šesti odstavek istega člena določa daljši rok: račune, ki se nanašajo na nepremičnine, je treba hraniti 20 let po poteku leta, na katero se nanašajo. Rok velja nespremenjen tudi v prečiščenem besedilu, ki se uporablja od 1. 1. 2025.
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Accounting ledgers and annual accounts
Permanently
- The clock starts
- Permanently, with no expiry (business books, balance sheets, income statements, and annual and business reports); for bookkeeping documents the period runs from the end of the financial year to which they relate.
- Legal basis
Zakon o gospodarskih družbah (ZGD-1), 54. člen, šesti odstavek: "Poslovne knjige, bilance stanja, izkaze poslovnega izida ter letna in poslovna poročila iz 56. in 60. člena ter prvega odstavka 70. člena tega zakona je treba trajno hraniti." Isti odstavek dopušča, da se knjigovodske listine hranijo le določeno časovno obdobje. Za knjigovodske listine, na podlagi katerih se knjiži, Pravila skrbnega računovodenja (PSR 1.14) roka ne predpisujejo več, temveč ga podjetje določi v svojem splošnem aktu; spodnja meja je davčna, saj 32. člen ZDavP-2 zahteva hrambo do poteka absolutnega zastaralnega roka, ki je po 126. členu ZDavP-2 deset let. Besedilo 54. člena je potrjeno v prečiščenem besedilu, ki velja od 8. 10. 2025.
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Payroll records
Permanently
- The clock starts
- From the time the record of labour costs ceases to be kept for an individual worker, as a rule when the employment relationship ends, the documents are kept permanently, with no expiry.
- Legal basis
Zakon o evidencah na področju dela in socialne varnosti (ZEPDSV), 17. člen, drugi odstavek: dokumenti s podatki o delavcu, za katerega se preneha voditi evidenca o stroških dela, "se hranijo kot listina trajne vrednosti, ki jo je delodajalec dolžan predložiti na zahtevo pristojnega organa". Trajno hrambo letnih računovodskih izkazov ter končnih obračunov plač oziroma izplačilnih list določajo tudi Pravila skrbnega računovodenja (PSR 6.22). Prečiščeno besedilo ZEPDSV, ki velja od 23. 4. 2025, torej po zadnji noveli zakona, rok trajne hrambe ohranja nespremenjen.
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Employee personnel files
Permanently
- The clock starts
- From the time the record of employed workers ceases to be kept for an individual worker, as a rule when the employment relationship ends, the documents are kept permanently, with no expiry.
- Legal basis
Zakon o evidencah na področju dela in socialne varnosti (ZEPDSV), 14. člen, tretji odstavek: "Dokumenti s podatki o delavcu, za katerega se preneha voditi evidenca o zaposlenih delavcih, in izvirne listine, na podlagi katerih se vpisujejo podatki v evidenco o zaposlenih delavcih, se hranijo kot listina trajne vrednosti." Enako trajno hrambo določa 19. člen za evidenco o izrabi delovnega časa. Trajna hramba zavezuje zakonsko predpisane evidence; ostale osebne podatke iz kadrovske mape je treba po GDPR izbrisati, ko namen obdelave preneha. Prečiščeno besedilo ZEPDSV, ki velja od 23. 4. 2025, torej po zadnji noveli zakona, rok ohranja nespremenjen.
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Tax returns and supporting records
10 years
- The clock starts
- Ten years from the day on which the limitation period for the right to collect the tax first began to run, that is, from the day on which the tax should have been paid (125. člen ZDavP-2), and not from the end of the calendar year.
- Legal basis
Zakon o davčnem postopku (ZDavP-2), 32. člen: dokumentacija in evidence se hranijo "do poteka absolutnega zastaralnega roka pravice do izterjave davka", na katerega se nanašajo. Ta absolutni rok je po 126. členu ZDavP-2 deset let od dneva, ko je zastaranje prvič začelo teči, pri čemer se čas zadržanja zastaranja v desetletni rok ne šteje. Relativni zastaralni rok po 125. členu ZDavP-2 je pet let: pravica do odmere davka zastara v petih letih od dneva, ko bi bilo treba davek napovedati in odmeriti, pravica do izterjave pa v petih letih od dneva, ko bi ga bilo treba plačati. Za fizične osebe, ki ne vodijo poslovnih knjig, 41. člen ZDavP-2 določa krajši, petletni rok.
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Commercial contracts
Not confirmed
- Why this row is empty
- Slovenian law sets no confirmed retention period for contracts in general. The Information Commissioner (IP-RS) does not set a fixed period either and explains that it depends on how long proceedings to enforce rights under the contract remain possible. The periods of three and five years that are sometimes cited are limitation periods for claims under the Obligacijski zakonik (OZ), which is a different concept from a duty to keep documents, so no single period is shown here. Where a contract is relevant for tax, the general ten year rule for tax documentation under 32. and 126. člen ZDavP-2 applies; for other contracts, confirm the period for your case.
Bank statements and payment records
Not confirmed
- Why this row is empty
- Slovenian law sets no confirmed retention period for bank statements as a separate category of documents. Paragraphs five and six of 86. člen ZDDV-1 cover only invoices, including invoices relating to immovable property, and do not mention proof of payment or VAT on a cash accounting basis. The other rules point to different periods: 30. člen ZR sets three years for bookkeeping documents of payment transactions for organisations that do not keep their accounts under ZGD-1, PSR 1.14 leaves the period to the company's own internal act, and 32. and 126. člen ZDavP-2 require ten years only where the statement is part of tax documentation, so no single period is shown here. Where bank statements support tax records, keep them for as long as those records, and confirm the period for your case.
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