Who
• Natural persons with an activity, registered in the Business Register of Slovenia,
• Natural persons with an activity, not registered in the Business Register of Slovenia,
• Natural persons with an activity for which there is no registration authority or other required records in the Republic of Slovenia,
• Persons already registered for tax purposes (reporting of amended data).
When
Foreign natural persons with an activity who must submit a statement for entry of data on the registered business activity to the finance office before being engaged in business in Slovenia.
Changes in data on the business activity of a natural person that are in the tax register and cannot be obtained by the finance office ex officio, shall be communicated within eight days of their occurrence on the DR-03 form.
Where and how
Taxable persons must submit an application for entry of activities performed by natural persons in the tax register (DR-03 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-03 form – see paragraph one).
Forms
Application for entry of activities of natural persons in the tax register (DR-03)
Electronic submission Fill/print Instructions
Sanctions
Sole traders will be fined from EUR 800 to EUR 10,000 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 52),
• data for entry in the tax register (paragraphs three and four of Article 52),
• data or amended data that comprise the content of the tax register and are not obtained by the financial administration ex officio (paragraph one of Article 55).
The responsible person of a sole trader or the responsible person of a sole trader shall be fined from EUR 400 and EUR 4,000 for offences committed.