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THE TARIFF
A) GENERAL
Article 1
This tariff is a recommendation how to value and account for services in the field of accounting.
Article 2
Services in the field of accounting are all services performed by accounting services providers for the users of these services (hereinafter "clients").
Article 3
In this tariff the value of a service is defined by a number of points which shall be multiplied by the value of the point.
Article 4
Accounting services rendered to clients are valued according to the following elements:
o responsibility for the work and/or the entire service, level of expertise required,
o special professional know-how outside accounting, use of foreign languages and expertise in international accounting standards,
o specialist knowledge
o the time required to carry out the work,
o the quantity of work to be performed
Article 5
As regards the elements of time necessary to carry out the work, the following tasks are primarily valued:
o time required for arranging bookkeeping documents,
o time of absence during travelling to the client,
o advice.
Article 6
The tariff rates increase by 50% if expertise in international accounting standards and knowledge of foreign languages are required.
Article 7
The value of one point, valid from 10 April 2002 onwards, is SIT 131.11. It is adjusted each month to the increase of consumer price index in the Republic of Slovenia. The monthly value of the point is each month published in Glas gospodarstva and on the web site of the Association of Accounting Services (http://www.gzs.si/racunovodski_servisi)).
Article 8
The work an accounting company is required by the client or by an inspector to carry out on days which are normally free (state holidays, Saturdays and Sundays), is charged 100% above the normal tariff rates.
The work an accounting company has to carry out outside its regular working hours because the documentation did not arrive in time, is charged 50% above the normal tariff rates.
Article 9
Pursuant to the Regulation on refunding expenses on behalf of work and other income which is recognised as expense when defining the tax base, an accounting services provider has the right to demand a refund of expenses incurred during performing tasks in the territory of the Republic of Slovenia. Pursuant to the Regulation on refunding expenses on behalf of travelling abroad on business (for the management), it has the right to demand a refund of expenses incurred during performing tasks abroad. Both regulations were published in the Official Gazette of the Republic of Slovenia or are regulated by other regulations.
Article 10
This tariff enters into force one day after it was published in Glas gospodarstva. It will be published also on the web site of the Association of Accounting Services (http://www.gzs.si/racunovodski_servisi).
B) THE TARIFF
Tasks and services are charged according to points in the tariff rates below:
Tar. No. 1
Book entries
| allocating of accounts and recording structured, credible bookkeeping documents in main books of account |
1.45 point |
| but at least once a month |
double entry bookkeeping |
160 points |
|
single bookkeeping |
80 points |
| hourly rate for entries in main books of account |
60 points |
| recording data in subsidiary ledgers, except for fixed assets |
1 point |
| hourly rate for entries in subsidiary ledgers |
45 points |
Tar. No. 2
Cost statement of account for individuals
| payroll account for the first employee |
70 points |
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for a taxable entrepreneur |
50 points |
| |
for each consecutive employee |
40 points |
| work contracts and other revenue per person |
40 points |
| rental for an individual |
40 points |
| extra revenue statements of account are charged 10% above the price of regular statements of account |
|
| hourly rate |
60 points |
Tar. No. 3
Value added tax (VAT) accounting
| monthly VAT statement of account |
70 points |
| quarterly VAT statement of account |
120 points |
| semi-annual VAT statement of account |
180 points |
| entry of a row in the register of accounts |
0.4 point |
| registration of a taxable person |
50 points |
| special records of input VAT by imports |
50 points |
| hourly rate |
100 points |
Tar. No. 4
Reporting
reporting to the Institute of Pension Insurance about the pension period
for each individual employee - item /form M4/ |
20 points |
reporting to the Tax Office of the RS about revenues of individuals
personal income tax / - item |
30 points |
reporting to the Bank of Slovenia about the balance of assets and liabilities
/forms SKV/ |
100 points |
reporting to the Bank of Slovenia (BS) about foreign investment
/forms SN/ |
150 points |
| reporting to the BS on credits raised abroad |
100 points |
| reporting to the BS on payments in SIT /form C/ |
50 points |
| various reports for the needs of statistics |
50 points |
| hourly rate |
100 points |
Tar. No. 5
Print-outs
| print-outs of open items from business books (row) |
0.5 point |
| producing reminders to pay - per client |
5 points |
| calculation of interest (row) |
0.5 point |
| propositions for cession, compensation - per client |
5 points |
| hourly rate |
45 points |
Tar. No. 6
Accounting statements
| interim balance sheet for companies |
300 points |
| annual balance sheet for companies |
500 points |
| annual balance sheet for entrepreneurs |
100 points |
| interim income statement for companies |
300 points |
| annual income statement for companies |
500 points |
| annual income statement for entrepreneurs |
100 points |
| balance sheet profit |
50 points |
| cash flow statement |
400 points |
| consolidation of accounting statements |
600 points |
| annual accounting report minimum |
500 points |
| hourly rate |
150 points |
| 0,2 % of balance sheet total is |
____ points |
Tar. No. 7
Tax statements
| tax return for an entrepreneur |
300 points |
| income tax of legal entities |
500 points |
| hourly rate |
150 points |
Tar. No. 8
Fixed assets
| entry into the register |
10 points |
| elimination from the register |
10 points |
| annual depreciation of fixed assets |
200 points |
| hourly rate |
60 points |
Tar. No. 9
Other services
| working on documents the first 30 minutes |
15 points |
| - or per document |
2 points |
| preparation of documentation for specific needs /i.e. bankruptcy/ the first 30 minutes |
30 points |
| advice up to 30 minutes |
100 points |
| advice one hour |
150 points |
| administrative services the first 30 minutes |
10 points |
| acts on accounting |
300 points |
| issue of certificates |
8 points |
| provision of a payment instrument |
2 points |
| executing payment abroad |
30 points |
| statement on the mode of keeping business books |
20 points |
| production of a financial plan |
300 points |
| production of a business plan |
1500 points |
| production of an investment feasibility study |
3000 points |
| registration of an employee |
50 points |
| personal income tax return per person |
50 points |
| reminder to deliver missing or authentic documents |
20 points |
| photocopying - per page |
0.1 point |
| invoicing - per document |
5 points |
| participating in audit review or inspection |
100 points |
| establishing initial balance for a new client |
30 points |
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