When determining the tax base for income from self-employment, a request for reimbursement of higher flat-rate expenses or actual expenses may be submitted by entertainers or sportsmen who are non-residents and for whom the person liable to pay tax has calculated, deducted and paid the withholding tax pursuant to Article 68 of the Personal Income Tax Act.

Within 30 days of payment of income or within 30 days of the date of the last income payment if income for a particular activity is paid in several parts.

Taxable persons submit their requests for reimbursement of flat-rate or actual expenses electronically through FURS's eDavki service as their own document, in person or by post, to the competent finance office with which taxable persons are recorded in the tax register.

Request for reimbursement of higher flat-rate expenses or actual expenses regarding non-resident performers or athletes
Electronic submission    Fill/print     Instructions

No fee.

There are no sanctions.

    • Obdavčevanje umetnikov in športnikov (Podrobnejši opis)

    • Mednarodno obdavčenje

    • Mednarodno obdavčenje