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 the application for entry of natural persons' data in the tax register (DR-02 form) within 8 days after the occurrence of change in data in the tax register and the financial office doesn't obtain them ex officio (e.g. data about the account abroad, residential status, representatives, investments abroad, etc.)
The application for the entry of a natural person in the tax register (form DR-02) is also submitted by a natural person before the first receipt of taxable income or before the first acquisition of ownership of taxable movable or immovable property, if a tax number has not yet been assigned to them.
The application for the entry of dependents in the tax register (form DR-02 VDČ) is submitted to the financial office only by the natural person who, in accordance with the act governing personal income tax, has the right to benefits for dependents (and a tax number has not yet been assigned to the dependents), and it must be submitted within eight days following the first claiming the benefit from the employer or at the latest by the deadline for filing an objection to the preliminary personal income tax calculation or by the deadline for filing an appeal against the personal income tax assessment decision.
Where and how
Natural persons must submit the application for entry of natural persons' data in the tax register (DR-02 form) within 8 days after the occurrence of change in data in the tax register and the financial office doesn't obtain them ex officio (e.g. data about the account abroad, residential status, representatives, investments abroad, etc.)
The application for the entry of a natural person in the tax register (form DR-02) is also submitted by a natural person before the first receipt of taxable income or before the first acquisition of ownership of taxable movable or immovable property, if a tax number has not yet been assigned to them.
The application for the entry of dependents in the tax register (form DR-02 VDČ) is submitted to the financial office only by the natural person who, in accordance with the act governing personal income tax, has the right to benefits for dependents (and a tax number has not yet been assigned to the dependents), and it must be submitted within eight days following the first claiming the benefit from the employer or at the latest by the deadline for filing an objection to the preliminary personal income tax calculation or by the deadline for filing an appeal against the personal income tax assessment decision.
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).