Slovenia's regulatory framework for crypto-assets is rapidly evolving, primarily driven by the transposition of European Union legislation. The cornerstone of the new regime is the Markets in Crypto-Assets Regulation (MiCA), which is being implemented through the national Zakon o izvajanju Uredbe (EU) o trgih kriptosredstev (ZIUTK) (Act on the Implementation of the Regulation (EU) on Markets in Crypto-Assets) [1]. This law, which was in the legislative process as of late 2025, is set to significantly overhaul the regulatory landscape by requiring Crypto-Asset Service Providers (CASPs) to obtain authorization from the Securities Market Agency (ATVP) [2]. The draft ZIUTK is notable for its strict implementation timeline, requiring all CASPs to be authorized by December 30, 2024, or cease operations, bypassing the full transitional period allowed under MiCA [3]. Concurrently, the existing framework is governed by the Zakon o preprečevanju pranja denarja in financiranja terorizma (ZPPDFT-2) (Prevention of Money Laundering and Terrorist Financing Act), which mandates the registration of Virtual Currency Service Providers (VASPs) with the Office for the Prevention of Money Laundering [3]. Furthermore, the Tax Procedure Act is being amended to transpose the EU's DAC8 Directive and the OECD's Crypto-Asset Reporting Framework (CARF), establishing mandatory reporting obligations for Reporting Crypto-Asset Service Providers (RCASPs) to the Financial Administration (FURS) for data from the calendar year 2026 [4]. This dual approach ensures compliance with both financial stability and anti-money laundering regulations.

Crypto service providers must comply with EU MiCA and register with relevant authorities.

The primary licensing requirement for crypto businesses in Slovenia is the Crypto-Asset Service Provider (CASP) authorization under the European Union's Markets in Crypto-Assets Regulation (MiCA) [1] [3]. The national law implementing MiCA is the Zakon o izvajanju Uredbe (EU) o trgih kriptosredstev (ZIUTK) (Act on the Implementation of the Regulation (EU) on Markets in Crypto-Assets) [1]. Prior to MiCA's full application, businesses must register as Virtual Currency Service Providers (VASPs) with the Office of the Republic of Slovenia for the Prevention of Money Laundering under the Zakon o preprečevanju pranja denarja in financiranja terorizma (ZPPDFT-2) [3]. The draft ZIUTK, which delimits competences between the Securities Market Agency (ATVP) and the Bank of Slovenia, notably does not provide for a transitional period, requiring all CASPs to obtain full authorization by December 30, 2024, or cease providing services [3]. The application process involves establishing a limited liability company, which takes approximately 2–8 weeks, followed by the VASP registration and subsequent CASP authorization [3]. The estimated cost for company establishment and initial legal advisory is approximately EUR 2,500 - 3,500 [3]. The ATVP is the designated competent authority for CASP licensing and supervision [2].

The tax treatment of crypto-assets in Slovenia is undergoing a major reform, with a new regime expected to take effect on January 1, 2026 [5]. The proposed legislation is the Zakon o davku od dobička iz odsvojitve kriptosredstev (ZDDOKS) (Act on the Tax on Profit from the Disposal of Crypto-Assets) [5]. This law introduces a flat tax rate of 25% on the profit realized from the disposal of crypto-assets, which includes both the sale of crypto for fiat currency and the use of crypto to purchase goods or services [5]. This replaces the previous regime where capital gains on crypto were generally not taxed for individuals, provided the activity was not considered a business. The tax base is calculated as the difference between the disposal value and the acquisition value of the crypto-asset [5]. For reporting obligations, the Financial Administration of the Republic of Slovenia (FURS) is implementing the EU's DAC8 Directive and the OECD's CARF MCAA by amending the Tax Procedure Act [4]. This will require Reporting Crypto-Asset Service Providers (RCASPs) to report information on crypto-asset services to FURS, with the first reporting covering data from the calendar year 2026 and due from January 1, 2027 [4]. This new framework aims to establish comprehensive tax transparency and compliance.

Slovenian banks maintain a cautious approach to providing bank accounts for companies involved in crypto-asset businesses [3]. The general sentiment among traditional financial institutions is one of reluctance, which means crypto-asset service providers (CASPs) often face significant challenges and delays when attempting to open and maintain corporate bank accounts [3]. No specific domestic banks have been publicly identified as being reliably "crypto-friendly." Businesses are advised to consult with banks early in the establishment process to avoid delays and may need to rely on specialized, crypto-friendly financial institutions outside of Slovenia or within the broader EU to facilitate their operations [3]. This cautious stance is a significant operational hurdle for new crypto ventures in the country.

https://www.fu.gov.si/en/supervision/areas_of_work/international_exchange/automatic_exchange_of_information_reported_by_crypto_asset_service_providers_dac8_and_carf https://www.a-tvp.si/eng/esma-guidelines/esma-guidelines/mica-guidelines https://e-uprava.gov.si/si/drzava-in-druzba/e-demokracija/predlogi-predpisov/predlog-predpisa.html?id=17803