Who
• Legal entities, associations of persons that are subject to foreign law and do not have a legal personality, and other persons that are the subject of registration in the court register, the Business Register of Slovenia or any other register.
• Persons that not established or registered in any other way in the Republic of Slovenia.
• Persons already registered for tax purposes (reporting of amended data).
When
• Legal entities, associations of persons that are subject to foreign law and do not have a legal personality, and other persons that are the subject of registration in the court register, the Business Register of Slovenia or any other register must communicate data to the finance office (such as data referred to in paragraph three of Article 53 of the ZFU) within eight days of entry in the court register, the Business Register of Slovenia or other register or records (such as data about accounts abroad (i. e. accounts not opened in the Republic of Slovenia), the number and the location of the business premises used for the performance of the activity and earning revenue, business units at home and abroad, related parties and the person in charge of keeping books of account, founders and company members).
• Persons who are not established or do not have other forms of legal registration in the Republic of Slovenia shall submit to the finance office an application for tax registration (DR-04 form) before commencing their activities in the territory of the Republic of Slovenia.
• Persons who are already registered for tax purposes must submit to the finance office an applaction for the entry of change to the data DR-04 form within eight days of the occurrence of such changes.
Where and how
Taxable persons must submit an application for entry of legal persons in the tax register (DR-04 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 FRS's eDavki service (or DR-04 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.
Sanctions
A legal person will be fined for an offence from EUR 1,200 to EUR 15,000; when a legal person is deemed to be a medium-sized or large company under the Companies Act, it will be fined from EUR 1,200 to EUR 15,000 for failing to submit or failing to submit within the time limit specified by the Financial Administration Act the following:
• applications for entry in the tax register (paragraph two of Article 53),
• data for entry in the tax register (paragraphs three of Article 53),
• data or amended data which represent 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 legal person shall also be fined from EUR 400 to 4,000 for an offence.