Who
A calculation of the financial services tax must be submitted by taxable persons who, in a particular tax period, supplied financial services that are the subject of financial services taxation.
When
Taxable persons must submit to the tax authority a financial services tax return for each tax period in which the tax becomes chargeable no later than the last business day of the month following the tax period in which the tax becomes chargeable.
Where and how
Taxable persons must submit their financial services tax returns electronically via FURS's eDavki portal.
Sanctions
Sole traders and self-employed individuals will be fined from EUR 1,200 to EUR 41,000 and from EUR 200 to EUR 4,100, respectively for failure to submit a tax return within the required time limits and in the required manner.
Legal entities deemed to be medium-sized or large companies under the Companies Act shall be fined from EUR 4,000 to EUR 125,000 for the aforementioned offence.
The responsible person of a taxable person who is a legal entity or a sole trader will also be fined from EUR 200 to EUR 4,100 for the aforementioned offence.