Slovenia

Registering Property in

Slovenia

Listed below is a detailed summary of the steps, time and cost involved in registering property, assuming a standardized case of an entrepreneur who wants to purchase land and a building that is already registered and free of title dispute.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in June 2011.

  • Standard Property Transfer

  • Property Value: EUR 859,775.25
  • City: Ljubljana

About This Topic

To see indicator data for all economies, see the Registering Property page. To see how economies rank, see the Rankings page.

No. Procedure Time to Complete Associated Costs
1 Obtain a land registry extract from the Land Registry

A land registry extract should be obtained by the seller from the Land Registry as a proof of ownership. Any encumbrances on the property will appear in the extract. Obtaining this extract from the Registry in the hard-copy format would take not more than 1 day if the property info is computerized. In the rare case when the property information is not in the court's system, the extract will take longer (a few days to obtain). An electronic version of the extract in “pdf” format is obtained immediately, free of charge.

Agency: Land Registry 		1 day No cost - obtained online
2 Seller presents a tax declaration to the Tax Authority, and the land tax is assessed

The seller is principally required to make a land tax declaration to the competent department of the Tax Administration of the Republic of Slovenia within 15 days after the day on which the purchase agreement was concluded. The Tax Administration is required to assess the land tax within 30 days of the day on which the tax declaration was made.
If the purchase price of a real estate is set below the current market value and the Tax Administration cannot assess such price in due time, a temporary decision is made in order not to obstruct the transactions on the real estate market. In practice, these situations do not occur often. If the Tax Administration has doubts about the real value of the transferred real estate it can request the submission of an expert’s appraisal of the value of the given real estate in order to correctly assess the Tax liability.

The documentation shall include:
Filled-in tax declaration
Proof of ownership (e.g. land registry extract obtained in Procedure 1)
Basis for the transfer of real estate (e.g. contract)
For companies acting as buyer – copy of the court registry entry


Agency: Tax Administration 		1-30 days no cost
3 Payment and procedure of the real estate transfer tax or VAT tax at the Tax Administration Office

The VAT does not have to be paid if the transaction of real estate is taxed by Real Estate Transfer Tax. VAT is obligatory only for new real estate.

The Real Estate Transfer Tax procedure is as follows:
The taxpayer has to insert the tax declaration within 15 days at the Tax Authority, after the deed of sale is signed. The Tax Authority has to assess the real estate transfer tax within 30 days after receiving the declaration. When the real estate transfer tax is assessed on the basis of the selling price, the tax must be paid at the competent Tax Administration Office within 30 days after the receipt of the decision on tax assessment. If the Tax Administration has doubts about the real value of the transferred real estate it can request the submission of an expert’s appraisal of the value of the given real estate in order to correctly assess the tax liability.

The VAT procedure is as follows:
VAT by transfer of property is paid only if the seller, who is liable for VAT, agrees with the buyer of real estate, who is also liable for VAT with the right to deduct the full input VAT to charge for VAT at the prescribed rate on the supply that should be exempted from VAT. VAT rate for transfer of property is 20%, except the transfer of apartments, residential and other buildings for permanent living and other parts of buildings as part of social policy, including their building, renovation and repair, which is 8.5%.


Agency: Tax Administration 		1 day 2% of property price (transfer tax)
4 Certification of signatures and submit proposal to Land Registry

Full title to real estate on the basis of a purchase agreement is acquired by an entry in the land register, which creates erga omnes effects. The book-entry is only made possible on the basis of a valid land register permission ("registration clause”) issued by the owner of the real estate (or other right in rem). The registration clause is an explicit, unconditional declaration by a person whose right is being transferred, altered, encumbered or extinguished permitting an entry in the land register. The registration clause can already be included in the purchase agreement or in the notarial protocol. Once the proposal is filed with the competent land registry court, the registration process is initiated ex officio and the priority of entry is ensured by way of a land registry seal. The seal in the land registry that safeguards the priority order is obtained within one day. The priority order takes effect of the day on which the proposal has been filed.

The Property Act provides that the seller’s signature on the registration clause has to be certified by a notary public. The signature cannot be certified before all taxes are paid.

The documentation shall include:
Proof of the land tax payment (e.g. official note on the agreement, obtained in Procedure 3)
Purchase agreement including the land registry permission

1 day Notary fees for the land registry case are (in Euros): Contract value fees VAT total under 4590,00 4,59 0,92 5,51 from 4590,00 13,77
Explore Economy Data