Who
Taxable persons wishing to set straight the balance of their records with FURS by means offset or transfer posting.
When
When a taxable person wishes to offset its outstanding or non past due tax liabilities for the same or different tax types against overpaid tax amounts shown in the relevant accounting record, the taxable person may request an offset or a transfer posting to be made.
Where and how
Taxable persons shall send their complete applications in the following manner:
1. Electronically via FURS's eDavki portal as a personal document.
2. By email to gfu.up.fu@gov.si, indicating “offset” as the subject of the message.
3. By mail to: Generalni finančni urad, Uprava za računovodstvo in izvršbo, Šmartinska cesta 55, p. p. 302, 1000 Ljubljana.