General Financial Office – Sex Work is Work

Meeting on September 5, 2018

Working Meeting

On September 5, 2018, the management of Dobra Družba had a working meeting with the General Financial Office of Slovenia. Our team, with the help of experts, prepared questions related to all sub-types of sex work. We are pleased that they share the opinion that sex work is like any other work and therefore should not be discredited, devalued, or treated as if it does not exist.

Key Discussion Points

At the meeting, we coordinated information on what constitutes sex work and which ministries and state bodies this industry connects. We talked about the interpretation of sex work from the perspective of the Financial Administration of the Republic of Slovenia and about the methods and difficulties in monitoring and identifying undeclared work. In their opinion, they are very active in identifying undeclared work, but their jurisdiction and powers do not match their good intentions, and therefore procedures are often unsuccessfully concluded. We are talking about conventions, laws, and acts that are equivalent to their powers, and therefore, they need special court approvals to continue procedures. The situation is different for legal entities that perform sex work or employ sex workers. The activity of prostitution under the activity code SKD 96.090 is difficult to identify, as there are 43 different sub-activities under this code, most of which do not have a common denominator of industry, work, or craft. In our opinion, this is precisely why Slovenian legislation regarding sex work is different from elsewhere in Europe, as an individual as a legal entity is not obliged to show what they do through public information.

Conclusion and Next Steps

We also mentioned that the most tax-favorable form for all self-employed workers from the EU area is the s.p. - normiranec (sole proprietor with flat-rate expenses). In addition, the legislation is not equal in the employment of sex workers, as an individual can find themselves under investigation for forced prostitution or human trafficking due to external interests (surroundings or competition). We agree that the state must regulate the entire issue of sex work to ensure the safety of both sex workers and consumers.