Accounting tariff is based on the accounting price policy of

the company Replika d.o.o.

ACCOUNTING TARIFF

A) GENERAL
Article 1: Definition of accounting services

Accounting services are all services performed by accounting services providers for the users of
these services (hereinafter: the Clients). Accounting services comprise the basic accounting
services, namely book-keeping, budgeting, accounts processing, accounting controls, accounting
and tax consulting, and accounting analyses. In addition to that, accounting services shall also
comprise the production of tax accounts for the client. Tax account shall above all, comprise the
compilation and preparation of: corporate income tax account, VAT account, account of other
payments to natural persons, an account of taxes and contributions from salaries, account of other
contributions, and account of withholding tax.

Article 2: Evaluation and charging of accounting services

Accounting services are valued primarily according to the following elements:

• responsibility for the service, and the level of expertise required;
• special professional know-how outside accounting, use of foreign languages, and
expertise in international accounting standards;
• specialist knowledge;
• time required to carry out the work;
• amount of tasks to be executed.

As a rule, hourly rates are used for charging all the services (tasks). If the accounting service does
not have the appropriate technical support for measuring the time spent for individual tasks,
services will be charged based on evaluation by type and quantity of individual tasks.

Replika, Creating solutions d.o.o., Cesta na Brdo 28, SI-1000 Ljubljana, www.replika.si, info@replika.si
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 Accounting tariff is based on the accounting price policy of
the company Replika d.o.o.

Article 3: Work at the registered office of the client

The price of an individual task (hourly rate, as a rule) performed by the accounting service at the
registered office of the client (or one of the client’s business units) can be increased by up to
50%.

Article 4: Work outside business hours and during non-working days

Tasks that an accounting service company has to carry out outside its regular working hours
because documentation has failed to arrive from the client in time or because of client demands
are charged up to 50% above the Accounting tariff rates.

Tasks which an accounting service company is required to carry out on days which are normally
non-working days (Saturdays, Sundays, public holidays, other non-working days), by the client
or by the state administration, are charged up to 100% above the tariff rates.

Article 5: Reimbursement of expenses

The accounting service shall be entitled to charge the client for the reimbursement of work-
related costs (travel expenses, daily allowances, and overnight stays) in the amount defined by
the applicable tax regulations as work-related cost reimbursements which are not included in the
tax base.

Article 6: Alignment of prices with the consumer price index growth

The prices of services under section B) of this Accounting tariff shall be adjusted annually with
the consumer price index published by the Statistical Office of the Republic of Slovenia. If the
consumer price index growth exceeds 3%, the tariff shall be adjusted in the following month.

Replika, Creating solutions d.o.o., Cesta na Brdo 28, SI-1000 Ljubljana, www.replika.si, info@replika.si
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 Accounting tariff is based on the accounting price policy of
the company Replika d.o.o.

B) THE TARIFF
Tariff No. 1: Bookkeeping

1.1. Less demanding bookkeeping tasks – non-VAT payers hourly rate

70 €
1.1.1. Entries in General Ledger (GK) – average minimum (up to 120,00 €
30 invoices)
1.1.2. Manual entry of received invoices and payments document 4,00 €
1.1.3. Manual entry of issued invoices and payments document 4,00 €
1.1.4. Entry of other bookkeeping documents document 4,00 €

hourly rate
1.2. Demanding bookkeeping tasks – VAT payers 80 €
1.2.1. Entries in General Ledger (GK) – average minimum
(up to 30 invoices) 150,00 €
1.2.2. Manual entry of received invoices
- domestic invoices document 5,00 €
- foreign invoices document 6,00 €
1.2.3. Manual entry of issued invoices document 5,00 €
1.2.4. Entry in General Ledger (GL) – manual entry 2,50 €
1.2.5. Electronic transfer of received and issued invoices and
payments hourly rate 70,00 €

hourly rate
1.3. Very demanding bookkeeping tasks – VAT payers 90 €
1.3.1. Entries in General Ledger (GK) – average minimum
(up to 30 invoices) 220,00 €
1.3.2. Entry in General Ledger (GL) – manual entry 5,00 €
1.3.3. Electronic transfer of received and issued invoices and
payments hourly rate 65,00 €
1.3.4. Additional entries- by cost centers and projects document 6,00 €

Replika, Creating solutions d.o.o., Cesta na Brdo 28, SI-1000 Ljubljana, www.replika.si, info@replika.si
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 Accounting tariff is based on the accounting price policy of
the company Replika d.o.o.

hourly rate
1.4. VAT accounting and other related tasks 80 €
1.4.1. Registration/deregistration of VAT payer VAT accounting minimum 700,00 €
1.4.2. VAT accounting
- less demanding account 70,00 €
- demanding account 90,00 €
- very demanding or quarterly VAT accounting account 120,00 €
1.4.3. Recapitulative statement (VIES) hourly rate 80,00 €
1.4.4. Other tasks related to VAT (corrections of accounts,
corrections of VAT deductions, self-declaration, etc.) hourly rate 70,00 €
1.4.5. Quarterly VAT Report- OOS system country 70,00 €

hourly rate
1.5. Register of fixed assets 80 €
1.5.1. Entry based on fixed asset fixed asset 7,00 €
1.5.2. Clearing of amortizations minimum 80,00 €
1.5.3. VAT account of disposed of fixed assets hourly rate 80,00 €
1.5.4. Printouts for the needs of stock-taking committees sheet 4,00 €

1.6. Payment transaction 4€/entry or 70€/hour

hourly rate
1.7. Other bookkeeping tasks 70 €
1.7.1. Keeping subsidiary (analytical) records hourly rate 70,00 €
1.7.2. Alignment of bookkeeping records with the actual state
(statement of open items, reminders, etc.) hourly rate 70,00 €
1.7.3. Interest calculation, depreciation plans, etc. hourly rate 70,00 €
1.7.4. Invoicing hourly rate 70,00 €
1.7.5. Establishing initial balance- a new client hourly rate 150,00 €
1.7.6. Establishing initial balance- an existing company minimum 850,00 €
1.7.7. Preparation of documents for accountant transfer min 500,00 €
1.7.8. Preparing a reminder, by order of the client 25,00 €
1.7.9. Invoicing – issuing invoices, by order of the client 7,00 €
1.7.10. Making printouts of individual cost centers and preparing
other documents for individual projects. minimum 140,00 €

Replika, Creating solutions d.o.o., Cesta na Brdo 28, SI-1000 Ljubljana, www.replika.si, info@replika.si
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 Accounting tariff is based on the accounting price policy of
the company Replika d.o.o.

hourly rate
1.8. Other administrative tasks 70 €
1.8.1. Preparation and managing documents hourly rate 70,00 €
1.8.2. Preparing proposals for compensation, assignment, etc. hourly rate 70,00 €
1.8.3. Issuing reminders for non-delivered documents hourly rate 80,00 €
1.8.4. Reminder to deliver missing documents or rejection of
unauthentic documents minimum 40,00 €

1.9. Other business services:

1.9.1. Creating travel orders for clients hourly rate 70,00€
1.9.2. Statement of open items statement 40,00 €
1.9.3. Reminder for unpaid third party obligations to the customer document 25,00 €
1.9.4. Other business consulting and explanations (by e-mail,
telephone, personally) min 80,00 €
1.9.5. Other business consulting services in a foreign language min 160,00 €
1.9.6. Preparation of contracts on behalf of the client min/ contract 300,00 €
1.9.7. Rent calculation for premises / real estate - per calculation min 50,00 €
1.9.8. Storage or archiving documentation in the Register- A4 format Yearly/Unit 30,00 €
1.9.9. Professionally written explanations of documents or
conducting a meeting in a foreign language - at client request hourly rate 160,00 €

Replika, Creating solutions d.o.o., Cesta na Brdo 28, SI-1000 Ljubljana, www.replika.si, info@replika.si
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 Accounting tariff is based on the accounting price policy of
the company Replika d.o.o.

Tariff No. 2: Budgeting and consulting

hourly rate
2.1. Accounting and tax consultancy 80 - 200 €
2.1.1. Accounting and tax consultancy
hourly rate
- less demanding minimum 160,00 €
hourly rate
- very demanding minimum 200,00 €
2.1.2. Preparation of bases for acts on accounting hourly rate 100,00 €
2.1.3. Preparation of documents for audits, tax inspection, and similar hourly rate 100,00 €
2.1.4. Preparation of the bases for the compilation of audit reports and
co-operation in the audit, tax inspection, and other procedures hourly rate 160,00 €
2.1.5. Advising for an accounting organization hourly rate 160,00 €
160,00 €
or
2.1.6. Preparation of data and specifications for obtaining bank loans, minimum
guarantees, grants, etc. hourly rate 350,00 €

hourly rate
2.2. Budgeting 100 – 160 €
hourly rate
2.2.1. less demanding minimum 100,00 €
hourly rate
2.2.2. demanding minimum 160,00 €

Replika, Creating solutions d.o.o., Cesta na Brdo 28, SI-1000 Ljubljana, www.replika.si, info@replika.si
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 Accounting tariff is based on the accounting price policy of
the company Replika d.o.o.

Tariff No. 3: Accounting and other reporting

hourly rate
3.1. External reporting 80 – 200 €
3.1.1. Report for sole proprietors
- interim report minimum 250,00 €
- less demanding annual report minimum 500,00 €
- demanding the annual report hourly rate 130,00 €
3.1.2. Report for companies that are not obliged to conduct audits,
associations, institutes, societies, etc.
- interim report minimum 600,00 €
- less demanding annual report minimum 865,00 €
- demanding the annual report minimum 900,00 €
3.1.3. Annual reports for companies obliged to have their statements
audited hourly rate 160,00 €
3.1.4. Accounting of prepaid tax on income from the activity for sole
proprietors
- informational calculation of profit and tax minimum 130,00 €
- less demanding accounting prepayment minimum 200,00 €
- demanding accounting prepayment hourly rate 160,00 €
3.1.5. Accounting of prepaid tax on income from the activity for
activity
for other private entities (lawyers, doctors, pharmacies, etc.)
- informational calculation of profit and tax minimum 200,00 €
- less demanding annual calculation of prepayment personal
income tax minimum 300,00 €
- demanding annual calculation of prepayment personal income tax hourly rate 160,00 €
3.1.6. Corporate income tax account
- informational calculation of profit and tax minimum 250,00 €
- less demanding annual calculation of corporate income tax minimum 400,00 €
- very demanding annual calculation of corporate income tax minimum 900,00 €
3.1.7. Business Financial Report statement 160,00 €
3.1.8. Reporting to the Bank of Slovenia hourly rate 100,00 €
3.1.9. Reporting to the Statistical Office of the Republic of Slovenia hourly rate 100,00 €
3.1.10. Capital flow statement minimum 130,00 €
3.1.11. Notes and disclosures on financial statement minimum 160,00 €

hourly rate
3.2. Internal reporting 80 – 160 €
3.2.1. Reports extracted from the gross balance sheet hourly rate 80,00 €
3.2.2. More demanding reports hourly rate 130,00 €
3.2.3. Adjustments of the computer program for more demanding
reports according to customer specifics hourly rate 160,00 €
Replika, Creating solutions d.o.o., Cesta na Brdo 28, SI-1000 Ljubljana, www.replika.si, info@replika.si
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 Accounting tariff is based on the accounting price policy of
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3.2.4. Very demanding reports (consolidations, reporting pursuant to

IFRS or US GAAP) hourly rate 160,00 €
3.2.5. Entry of reports into specific information systems for reporting
to the management board hourly rate 130,00 €

Tariff No. 4 – Accounting of salaries and other payments to individuals

hourly rate
4.1. Payroll accounting 70 €
4.1.1. Preparation of date for Payroll accounting hourly rate 70,00 €
4.1.2. Payroll accounting
4.1.3. Payroll accounting - table hourly rate 70,00 €
No. of employees price/employee
1 – 15 36,00 €
15 – 50 33,00 €
more than 50 30,00 €
4.1.4. Account of long-service awards, severance pays, and other account/
income from employment employee 45,00 €
4.1.5. Calculation of jubilee awards, severance pay, and other income account/
from employment employee 36,00 €
4.1.6. Account of holiday allowance account 36,00 €
4.1.7. Monthly accounting of contributions per private
professional/entrepreneur account 36,00 €
4.1.8. Account of other payments to individuals (author’s or work
contract, payment of rent, payment of apprentice remuneration,
etc.) account 36,00 €
4.1.9. Account of contribution for the payment in the Public Fund of
the Republic of Slovenia to promote the employment of the
disabled persons account 30,00 €

4.2. Reporting on accounted and paid out salaries and other hourly rate
reports related to payments to individuals 70 €
4.2.1. Registration of data at the Inst. of Pension Insurance, form M4-
M8 item 30,00 €
4.2.2. Report to Tax Administration (TARS) on receipts and types of
payments to individuals item 30,00 €
4.2.3. Report on contributions for voluntary pension insurance report 30,00 €
4.2.4. Report to Statistical Office of the Republic of Slovenia –
movement of employee salaries (ZAP-STRU/L, ZAP-SP/4L) hourly rate 70,00 €
4.2.5. Report to recipients of payments for tax return control, report/
certificate of paid contributions for the year (from M4) recipient 30,00 €
Replika, Creating solutions d.o.o., Cesta na Brdo 28, SI-1000 Ljubljana, www.replika.si, info@replika.si
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 Accounting tariff is based on the accounting price policy of
the company Replika d.o.o.

hourly rate
4.3. Other tasks 70 €
4.3.1. Issue of certificate on the amount of salary certificate 50,00 €
4.3.2. Report ER 28 (termination of employment) report 50,00 €
4.3.3. Monthly request related to disabled persons above quota
(remuneration, contribution) request 25,00 €
4.3.4. Application for the refund of sick leave allowance for absence
exceeding 30 days and military training allowance, etc. application 36,00 €
4.3.5. Registration of employee with the insurance institute PD-1,
M1/M2, MDČ registration 50,00 €
4.3.6. Printing of payroll sheets, transfer orders, etc. package 4,00 €
4.3.7. Reminder for a client for unpaid obligatory minimum 30,00 €
report/recipi
4.3.8. Annual notification to employees regarding annual leave ent 10,00 €

Tariff No. 5 – Advanced business solutions

5.1. E-accountiug Price/Unit

5.1.1. Establishment of e-accounting Hourly 160,00 €
5.1.2. E-accounting training Hourly 160,00 €
5.1.3. E-accounting consulting and assistance Hourly 160,00 €
5.1.4. Types and prices of e-accounting
- REPLIKA REMOTE (80 € rent + 80 € maintenance) min/month 160,00 €
- DEMANDING (130€ rent + 130 € maintenance) min/month 260,00 €
- VERY DEMANDING (200 € rent + 200 € maintenance) min/month 400,00 €

5.2. Other advanced business solutions Price/Unit

5.2.1. Company establishment min 3.000,00 €
5.2.2. Company establishment ALL IN ONE min 5.000,00 €
5.2.3. Headquarters (coworking space) min 200,00 €
5.2.4. Obtaining a work permit min/person 1.500,00 €
5.2.5. Obtaining a residence permit min/person 2.500,00 €
5.2.6. Personal Business Concierge Hourly 200,00 €
5.2.7. Purchase of database – a set min 5.000,00 €
5.2.8. Preparation of handover documentation - set min 1.500,00 €

Replika, Creating solutions d.o.o., Cesta na Brdo 28, SI-1000 Ljubljana, www.replika.si, info@replika.si
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