You can become supporters of our work also a little different!
The Association of the Slovenian Social Entrepreneurship is a non-profit, not profitable, non-political, non-governmental organization that, in accordance with the Social Entrepreneurship Act (ZSocP, Official Gazette of the Republic of Slovenia, No. 20/11) carries out activities in the public interest (Art. 4 of ZSocP).
There are countless hours of hard work, which during the day and at night build, nurture, and process the web portal and create the largest database of information, data and knowledge about the social economy in Slovenia, you can reward this work with a donation.
You can do this by transferring any voluntary amount of money to the transaction account of SI56 6100 0000 3529 692, opened at Delavska hranilnica (the Workers’ Savings Bank -purpose of the transfer: donation).
Thank you for helping us get even better!
What is a donation?
Donations are gifts that are donated without any return benefits. Because in the case of a donor contract there is no traffic of goods or services, as in the case of sponsorship (there is always a countermeasure in goods or services), there is no need to issue an invoice. After the issuance of the donor contract, a donation certificate is issued to the donor, with which the donor receives a receipt of the donation, both to legal entities and natural persons.
According to Article 15 of the Rules on the Implementation of the Value Added Tax Act (Official Gazette of the Republic of Slovenia, No. 141/06, 52/07, 120/07, 21/08, 123/08, 105/09, 27/10, 104 / 10, 110/10, 82/11, 106/11, 108/11, 102/12, 54/13, 85/14 and 95/14) donation is not subject to DDV.
»The amount paid by a taxpayer to persons who are established in accordance with the regulations for the provision of humanitarian, cultural, scientific, health, social and educational, sports, religious or trade union activities and is not a payment for the supply of goods or services, is not subject to DDV. «
Legal entities that donate a certain amount in accordance with paragraph 1 of article 59 of the Corporate Income Tax Act may apply this amount to reduce the tax base.
Paragraph 1 of Article 59 of the Corporate Income Tax Act (Official Gazette of the Republic of Slovenia, No. 117/06, 56/08, 76/08, 5/09, 96/09, 110/09 – ZDavP-2B, 43 / 10, 59/11, 24/12, 30/12, 94/12, 81/13, 50/14 and 23/15):
»The taxpayer may claim a reduction in the tax base for the amount of payments in cash and in kind for humanitarian, disability, social, charitable, scientific, educational, health, sports, cultural, ecological, religious and generally beneficial purposes only for such payments to a resident of Slovenia and a residents of an EU.
Except for business units’ residents of an EU Member State, which is located outside the EU States, which (if any) are under special regulations established for carrying out those activities as non-profit activities, up to an amount corresponding to 0.3% of taxable income for the tax period the taxpayer, but up to the amount of the tax base of the tax period. «