Who?
The return is filed, along with the necessary attachments, by a person liable for the prepayment of income tax and tax on business income. Such persons include not only sole proprietors as defined in the Companies Act (Zakon o gospodarskih družbah, ZGD-1), but also other natural persons who provide notice of their activities under other regulations (e.g. notaries, lawyers, journalists, athletes, members of a farming household).
When?
A taxable person is required to file a tax return for the prepayment of income tax and tax on business income to the tax authority no later than by 31 March of the current year in respect of the previous year. The methods and deadlines for the filing of the tax return are specified for cases where a taxable person ceases to pursue an activity during the tax year, in cases of compulsory settlement proceedings, in the event of the death of the taxable person, when a sole proprietor changes their status and when a part of a sole proprietor’s business is transferred.
Where and how?
The taxable person files the tax return for the prepayment of income tax and tax on business income, together with the necessary attachments, electronically via the e commerce services of the eDavki (e Tax) system administered by the Financial Administration of Slovenia (FURS).
Corrections to returns and attachments for periods before 1 January 2018 must be filed using the Silvester Fineus 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.
Forms
Tax return for the prepayment of income tax and tax on business income (DDD)
Electronic submission Complete/print Instructions
Annex 7a: Information regarding investment tax credits under Article 66a of the Personal Income Tax Act (Zakon o dohodnini, ZDoh-2)
Electronic submission Complete/print Instructions
Annex 8a: Information regarding tax credits for investments in research and development
Electronic submission Complete/print Instructions
Annex 9: Information regarding tax credits for employment
Electronic submission Complete/print Instructions
Annex 10: Information regarding tax credits for donations
Electronic submission Complete/print Instructions
Annex 12: Information regarding an increase in tax on account of changes in a foreign tax deduction
Electronic submission Complete/print Instructions
Annex 13: Notification regarding the claiming of tax credits for dependent family members in the personal income tax prepayment calculation
Electronic submission Complete/print Instructions
Annex 13a: Separation of the base relating to agricultural, forestry and supplementary activities on farms and calculation of the average rate of prepayment of tax on business income for the taxable persons referred to in Article 47(2) ZDoh-2
Electronic submission Complete/print Instructions
Annex 14a: Information regarding the effects on the taxable base for a taxable person who ceases to pursue an activity
Electronic submission Complete/print Instructions
Annex 14b: Information regarding the effects on the taxable base for a taxable person who continues to pursue an activity
Electronic submission Complete/print Instructions
Annex 15: Declaration of the determination of the taxable base by reference to actual income and standardised expenses for the following tax year
Electronic submission Complete/print Instructions
Attachment to the tax return for the prepayment of income tax and tax on business income 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 tax return for the prepayment of income tax and tax on business income under the Decree on the granting of regional state aid and the method of 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
Electronic submission Complete/print Instructions
Attachment to the tax return for the prepayment of income tax and tax on business income under the Decree on the granting of regional state aid and the method of 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
Electronic submission Complete/print Instructions
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
Fees
No fees are charged.
Sanctions
A fine of between EUR 800 and EUR 10 000 shall be imposed on a sole proprietor or self-employed person if they fail to file a tax return or fail to file it in the prescribed manner or by the prescribed deadlines (point 1 of Article 397(1) ZDavP-2).
A fine of between EUR 400 and EUR 4 000 shall also be imposed on the responsible person of the sole proprietor or self-employed person for the same offence (Article 397(2) 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.