Who
Natural persons with a permanent or temporary residence in the Republic of Slovenia.
Natural persons who have no permanent or temporary residence in the Republic of Slovenia (foreign individuals) and earn taxable income or own taxable movable or immovable property in its territory.
Persons already registered for tax purposes (reporting of amended data).
When
Natural persons must submit an application to enter data into the tax register (Form DR-02) within eight days of the occurrence of change in tax register data that the finance office could not obtain ex officio (such as information about accounts abroad (i. e. accounts not opened in the Republic of Slovenia), residency status, representatives, investments abroad, etc.).
Applications for entry of natural persons in the tax register (DR-02 form) must also be submitted by natural persons before their first receipt of taxable income or before first acquisition of taxable movable and immovable property if they have not yet been assigned a tax identification number.
An application for entry of dependents in the tax register (DR-02 VDČ form) must be submitted to the finance office only by those persons who are entitled to benefits for dependents (and if the dependents have not yet been issued with tax identification numbers) in accordance with the act governing personal income tax, within eight days after the first claim of such benefits from the employer and no later than before the expiry of the time limit for objection against the indicative calculation of personal income tax or before the expiry of the time limit for appeal against the decision on personal income tax assessment.
Where and how
Taxable persons must submit the application for entry of natural persons in the tax register (DR-02 form) electronically through FURS's eDavki service as their own document, in person or by post, to any finance office (except to the Special Financial Office and the General Finance Office).
Taxable persons must submit their application for entry of dependents in the tax register (DR-02 VDČ form) electronically through FURS's eDavki service as their own document, in person or by post, to any finance office (except to the Special Financial Office and the General Finance Office).
Taxable persons can also submit a declaration of foreign accounts (i. e. accounts not opened in the Republic of Slovenia) electronically through FURS's eDavki service (or DR-02 form – see paragraph one).
For the portal for obtaining tax numbers for foreign citizens, who in accordance with paragraph 6 of Article 1.a of the Register of Companies Act plan to establish a company or branch in the Republic of Slovenia (transposition of digitalisation directive - Directive (EU) 2019/1151 of the European Parliament and of the Council of 20 June 2019 amending Directive (EU) 2017/1132 as regards the use of digital tools and processes in company law) follow this link.
Application for entry of dependents in the tax register (DR-02 VDČ)
Electronic submission Fill/print Instructions
Sanctions
Individuals will be fined from EUR 200 to EUR 1,200 for failure to submit or failure to submit within time limit specified by the Financial Administration Act the following:
• application for entry in the tax register (paragraphs three and four of Article 51) and
• data or amended data which represent the content of the tax register and are not obtained by the financial administration ex officio (paragraph two of Article 51, paragraph one of Article 55).