Who
The APA agreement is intended for all companies that enter into transactions with associated enterprises and which are persons liable for tax under the act governing corporate income tax. The APA agreement is particularly suitable for multinational companies that consider themselves to be an important part of the society and whose strategies include not only commitments promoting care for the environment, care for employees, customer care and care for turning profits, but also a commitment to compliance with statutory tax liabilities, and are willing to correctly disclose and explain all the facts and circumstances of a related transaction that will comprise the subject of the APA agreement.
When
The Tax Procedure Act directly and indirectly sets the conditions for entering into the APA agreement In this regard, the difference between the conditions for accession to the agreement, i.e. the conditions for submitting a written initiative or an application and the conditions for signing the APA agreement following the granting of the application and the completion of the necessary procedure, must be highlighted. The compliance with conditions for access to the agreement requires that the taxable authority send the applicant a notice of granting their application to enter into the APA agreement.
These are primarily formal conditions which include the fact that:
• the taxable person enters into transactions with associated enterprises;
• the taxable person is a person liable for tax under the Corporate Income Tax Act;
• a meeting was held for the purpose of concluding the APA agreement before filing an application;
• it is an economic and seriously contemplated transaction;
• the transaction will take place over a guaranteed period of time and that it is not a transaction which is about to be completed.
Other conditions relate to the final conclusion of the APA agreement and must be complied with throughout the procedure until the final conclusion of the APA agreement and can be considered as a sort of set of principles to the procedure. These conditions are as follows:
• taxable persons' active participation in meetings;
• taxable persons' participation through the presentation of appropriate documents;
• all other forms of communication that contribute to the conclusion of the APA agreement;
• constructive cooperation in all areas with a view to reaching an APA agreement;
• agreement between the tax authority and the taxable person regarding the contents (suitable methods, criteria, critical assumptions, etc.) of the APA agreement and the signing of the APA agreement.
Where and how
The initiative to conclude an APA agreement must be submitted in one of the following manners:
• electronically via FURS's eDavki portal;
• by email to: gfu.fu@gov.si;
• by post to the following address: Finančna uprava Republike Slovenije, Generalni finančni urad, Uprava za nadzor, Oddelek za transferne cene, Šmartinska 55, 1000 Ljubljana.
Fee
Upon the conclusion of the APA agreement, taxable persons are required to pay EUR 15,000 within 30 days of receipt of the written notice from the financial administration regarding the commencement of the procedure for concluding the APA agreement.
In the event of the cancellation of the APA agreement, taxable persons are not entitled to a refund of the aforementioned payment.
The fee for extending the APA agreement is EUR 7,500.
If the APA agreement is not concluded for reasons beyond the taxable person's control, a flat-rate refund of EUR 5,000 will be made.