Who
The tax return form for assessing personal income tax prepayment for income from employment and income based on another contractual relationship must be completed only by non-residents of Slovenia when the income is paid by an entity that is not a taxable person under Article 58 of the Tax Procedure Act (such as a foreign legal person, natural person performing activities abroad, etc.).
When
Non-resident taxable persons must submit a tax return to determine personal income tax prepayment for income arising from employment and income based on another contractual relationship to the tax authority within 15 days of the date of income payment.
Where and how
The tax return form for assessing personal income tax prepayment for income from employment and income based on another contractual relationship should be completed by non-resident taxable persons:
• electronically via FURS's eDavki portal,
• electronically via FURS's eDavki portal as a personal document,
• in person or by post to the competent finance office with which taxable persons are recorded in the tax register.
The electronic form is available in the Slovene language, so we recommend that at completing taxable persons use the form and instructions in PDF in the English language for assistance. At completing the electronic form the contextual assistance in the English language is also available.
Forms
Tax return to determine personal income tax prepayment for income arising from the employment of non-residents (DOHZAP št. 2)
Electronic submission Fill/print Instructions
Sanctions
Individuals will be fined from EUR 250 to EUR 400 for failing to file a tax return according to the law or for failing to file a tax return within the statutory time limit (point 1 of Article 394 of the Tax Procedure Act – ZDavP-2 in conjunction with Article 288 of the ZDavP-2).
Individuals will be fined from EUR 400 to EUR 5,000 for filing a tax return with false, incorrect or incomplete data (point 1 of Article 395 of the ZDavP-2 in conjunction with paragraph one of Article 10 of the ZDavP-2).
Self-declared taxable persons are not deemed to have committed an offence but are required to settle their tax liability including interest.