As of 30 September 2026, the Financial Administration (FURS) reminded taxpayers receiving income from foreign payers not registered as tax withholding agents in Slovenia of their obligation to submit an interim declaration for advance income tax payments. Under Article 86 of the Personal Income Tax Act (ZDoh-2), individuals earning income from abroad—such as remote workers, freelancers, or pensioners with foreign sources—must calculate and pay advance tax installments quarterly. Failure to file the interim declaration by the statutory deadline (typically 30 September for the third quarter) triggers automatic interest charges and potential penalties, increasing the final tax liability upon annual assessment. The 2026 tax year introduces updated advance payment thresholds and revised interest rates for late payments, making timely compliance critical. FURS emphasizes that the eDavki portal provides a streamlined electronic filing process, and taxpayers can adjust installments based on actual income fluctuations to avoid over- or underpayment.
Key Takeaways
- Quarterly Advance Payment Obligation: Taxpayers with foreign-sourced income not subject to Slovenian withholding tax must submit interim declarations quarterly (deadlines: 30 April, 31 July, 30 September, 31 January) and pay calculated advances.
- Penalty Avoidance: Late or missing declarations incur statutory interest (currently 4.5% annually) and possible fines up to €2,500 for repeated non-compliance, significantly increasing total tax due.
- Digital Filing via eDavki: The eDavki portal enables real-time calculation, submission, and payment of advances, with pre-filled data from prior years and the option to modify installments upon income changes.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement