Who?
A taxpayer whose tax base for the current tax year differs from that of the previous tax year may apply to the tax authority for a year-on-year adjustment of the amount of the previous advance payment.
When?
The application should be submitted at least 30 days before the due date of the instalment of the previous advance payment. An integral part of the application is an assessment of the current year’s business operations, with adjustments, and information demonstrating a change to the tax base.
Where and how?
The application for the year-on-year adjustment of the advance payment should be submitted electronically by the taxable person via the FURS eTaxes electronic commerce service using the DD-SprAkt form.
The tax authority makes a decision on the application within 15 days of the submission of the request. If the new amount of the previous advance payment is lower, the instalments of the previous advance payment that will fall due will be reduced proportionately. If the new amount of the previous advance payment is higher, the instalments of the previous advance payment that will fall due will be increased proportionately.
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.
Fees
No fees are charged.