Who
The return is filed by legal persons governed by domestic law (with the exception of Slovenian central government and self-governing local authorities), legal persons governed by foreign law, and companies or associations of persons, including companies governed by foreign law that have no legal personality and are not liable for personal income tax. Residents (taxable persons that are established in Slovenia or whose place of effective management is Slovenia) are liable for tax on all income that originates inside and outside Slovenia. Non-residents are liable for tax on the income they generate in or through a business establishment in Slovenia, and for income tax that has originated in Slovenia and for which a withholding tax liability is determined.
When
A person liable for corporate income tax must file a corporate income tax return with the tax authority no later than by 31 March of the current year in respect of the previous year if the tax period is the same as the calendar year.
Where a taxable person compiles a tax return for a tax period that is not the same as a calendar year and is the same as the financial year, they shall file a tax return no later than 3 months from the start of the current financial year for the previous financial year. They must inform the tax authority of their choice and may not change the chosen tax period for three years. Specific methods and deadlines for the filing of the tax return are laid down with regard to procedures for the winding-up of a taxable person, mergers, specific cases of acquisition or merger, demerger by establishment or acquisition, specific cases of demerger, distribution by establishment and acquisition, specific cases of distribution, and the compulsory settlement, bankruptcy, liquidation and fast-track winding-up of a taxable person.
Where and how
The taxable person files the corporate income tax return, together with the necessary attachments, electronically via the e commerce services of the eDavki (e Tax) system administered by FURS.
Corrections to returns and attachments for periods before 1 January 2018 must be filed using the Silvester Pelias program. The return and pdf attachments for previous years can be found by clicking on the web link.
The electronic form is available in the Slovene language, so we recommend that at completing taxable persons use the form and instructions in Word in the English language for assistance. At completing the electronic form the contextual assistance in the English language is also available.
Annex 3 – Instructions on filing data from the balance sheet, income statement and other relevant reports
Electronic submission Complete/print Instructions
Annex 3a – Information regarding the disclosure of hidden reserves
Electronic submission Complete/print Instructions
Annex 3b – Information regarding hidden reserves from transferred assets in the case of exit taxation or a claim for deferral of the payment of tax on hidden reserves included
Electronic submission Complete/print Instructions
Annex 6a – Information regarding investment tax credits under Article 55a ZDDPO-2
Electronic submission Complete/print Instructions
Annex 7a – Information regarding tax credits for investments in research and development
Electronic submission Complete/print Instructions
Annex 8 – Information regarding tax credits for employment
Electronic submission Complete/print Instructions
Annex 9 – Information regarding tax credits for donations
Electronic submission Complete/print Instructions
Annex 10 – Information regarding a foreign tax deduction
Electronic submission Complete/print Instructions
Annex 11 – Information regarding an increase or decrease in tax on account of changes in a foreign tax deduction
Electronic submission Complete/print Instructions
Annex 14 – Information regarding purchases of services and intangible assets from areas or countries with a more favourable tax regime
Electronic submission Complete/print Instructions
Annex 15 – Information regarding loans between related parties
Electronic submission Complete/print Instructions
Annex 16 – Information regarding transfer prices in transactions between related parties under Article 16 ZDDPO-2
Electronic submission Complete/print Instructions
Annex 17 – Information regarding transfer prices in transactions between related parties (residents) under Article 17 ZDDPO-2
Electronic submission Complete/print Instructions
Annex 18 – Information regarding the monitoring of profit-sharing payments to workers and information regarding tax credits for the corresponding sum of the profit paid to workers under the ZUDDob
Electronic submission Complete/print Instructions
Annex 20 – Notification of determination of the taxable base by reference to standardised expenses
Electronic submission Complete/print Instructions
Attachment to the corporate income tax return under the Rules on the claiming of tax credits for investment in research and development (UL RS, No 75/12): Form for the claiming of tax credits for investments in research and development
Electronic submission Complete/print Instructions
Attachment to the corporate income tax return under the Decree on the granting of regional state aid and the method for claiming the regional employment incentive and tax credits for employment and investment (UL RS, Nos 93/14 and corrigenda): Form for the claiming of tax credits for employment in problem areas with high unemployment under Article 28 of the Promotion of Balanced Regional Development Act (Zakon o spodbujanju skladnega regionalnega razvoja)
Electronic submission Complete/print Instructions
Attachment to the corporate income tax return under the Decree on the granting of regional state aid and the method for claiming the regional employment incentive and tax credits for employment and investment (UL RS, Nos 93/14 and corrigenda): Form for the claiming of tax credits for investments in problem areas with high unemployment (Article 28 of the Promotion of Balanced Regional Development Act (Zakon o spodbujanju skladnega regionalnega razvoja))
Electronic submission Complete/print Instructions
Attachment to the tax return under the Rules on the implementation of the Tax Procedure Act (Zakon o davčnem postopku) (UL RS, No 141/06, with corrigenda): Notification of a country-by-country reporting obligation by a multinational group of enterprises – CbCR Notification
Electronic submission Complete/print Instructions
Attachment to the tax return under the Rules on the claiming of tax credits for investments in the digital and green transition (UL RS, No 60/22): Form for the claiming of tax credits for investments in the digital and green transition
Electronic submission Complete/print Instructions
Sanctions
A fine of between EUR 1 200 and EUR 15 000 shall be imposed on a legal person (and a fine of between EUR 3 200 and 30 000 on a legal person considered to be a medium-sized or large enterprise under the law governing companies) for the offence of failing to file a tax return or failing to file it in the prescribed manner or by the prescribed deadlines (Article 397(1)(1) ZDavP-2).
A fine of between EUR 600 and EUR 4 000 (and a fine of between EUR 800 and 4 000 on the responsible person of that legal person if it is considered to be a medium-sized or large enterprise under the law governing companies) shall also be imposed on the responsible person of the legal person for the same offence (Article 397(3) ZDavP-2).
A taxable person who reports themselves is not held responsible for the offence but is required to meet their tax liability, along with any interest.