Slovenia

Slovenia: Over 45% of Income Tax Investment Agreements Successfully Resolved

The Slovenian Tax Administration has announced that as of the close of the current review period more than 45 percent of all income tax investment agreements submitted under the informative assessment procedure have been resolved. The resolution of these agreements signifies the confirmation of tax liability the issuance of definitive tax decisions and the commencement […]

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Slovenia: Slovenian Tax Authority Resolves 45.42% of Submitted Income Tax Assessments

The Slovenian Financial Administration resolved a significant portion of income tax assessments through voluntary compliance initiatives. Disclaimer:This article is compiled and summarized based on publicly available information and is for general information and academic exchange purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. For tax

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Slovenia: FURS Publishes Guidance on OPSV Payment Deadline Extension for August 2026

On 14 August 2026 the Slovenian Financial Administration (FURS) released official guidance extending the filing deadline for July 2026 social security contributions (OPSV) to 17 August 2026, due to the weekend schedule. The measure is published under Implementing Regulation No. 2026/1422 and aims to alleviate administrative pressure on taxpayers while preserving compliance standards. Companies are

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Slovenia: FURS Issues Electronic Invoice Guidance for OPSV Contributions in August 2026

On 14 August 2026 FURS clarified the procedural requirements for electronic invoicing of OPSV contributions. The directive, part of the same regulatory package, mandates that all electronic invoices be submitted through the certified digital platform of the Administration and bear a qualified electronic signature. Non‑compliance may result in delayed processing and potential penalties. The regulation

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Slovenia: FURS Explains Tax Treatment of Foreign‑Employed Employee Income 2026

On 13 August 2026 the Financial Administration released a detailed tax handbook outlining the treatment of income earned by employees posted to foreign locations. The guidance, distributed as a downloadable Word document, explains the tax base, applicable exemptions, and reporting obligations under the Personal Income Tax Act. It also specifies that such income must be

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Slovenia: Social Security Contributions for Self‑Employed Contractors – Updated Legal Requirements

On 13 August 2026 the Administration updated its guidance on social security contributions for self‑employed contractors, publishing an amended legal notice. The amendment incorporates recent changes to the Act on Pension and Disability Insurance (ZPIZ‑2) and clarifies the obligation to report contributions for individuals rendering services as a primary occupation. Taxpayers are required to submit

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Slovenia: New Counter-Damping and Corrective Tax Measure (68/2026)

As of 2026/08/06, the Slovenian Tax Administration (FURS) introduced Regulation 68/2026 governing counter-damping and corrective tax measures. This update aligns Slovenian tariff procedures with EU customs directives, requiring importers to submit revised documentation for specific goods subject to anti-dumping duties. The regulation mandates enhanced verification protocols and updated valuation methods to ensure compliance with international

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General information on tax on income of legal persons

The Financial Administration of the Republic of Slovenia (FURS) has released a comprehensive guideline concerning the tax on income of legal persons (DDPO). The document provides an overview of the current tax obligations, definitions of taxable entities, and the basis for calculating taxable income. A significant part of the guideline focuses on the relief measures

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New anti-dumping or corrective measure (59/2026)

The Financial Administration of the Republic of Slovenia (FURS) has announced the addition of a new anti‑dumping and corrective measure identified as No. 59/2026 to the official catalogue of protective measures. This measure pertains to specific categories of products originating from non‑EU markets that are subject to price undercutting or unfair trade practices. The notice explains

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Guideline on amendments to data and validity of customs declaration upon transfer of goods, No. 4/2024 (1st amendment)

The guideline on amendments to data and the validity of customs declarations concerning the import of goods, officially numbered 4/2024 (first amendment), introduces several important changes to the customs procedural framework in Slovenia. The document explains that the amendment is driven by newly adopted European Union regulations, specifically Delegated Regulation (EU) 2026/1384 and its implementing

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