eDavki - The payment of tax in up to three monthly instalments for natural persons

The payment of tax in up to three monthly instalments for natural persons

A taxpayer may apply to pay tax not related to the performance of an economic activity in two or three monthly instalments.
A condition is that the liability for an individual type of tax amounts to at least 40 EUR (the minimum instalment amount may not be less than 20 EUR). The taxpayer’s income and assets are not assessed.

Who

Applications may only be submitted by natural persons, and only for taxes not related to the performance of an economic activity (e.g. annual personal income tax assessment).
Instalment payment is not permitted for advance personal income tax payments or social security contributions.

When

An application may be submitted from the occurrence of the tax liability until it has been paid in full.
If the application is submitted before the expiry of the deadline for objection to the informative personal income tax calculation, the application will be decided after the expiry of the objection period.

Where and how

A natural person may submit the application:

• electronically via the FURS eDavki electronic services,
    • by email to: opu.up.fu@gov.si,
    • by post to: Generalni finančni urad, Uprava za prihodke, Oddelek za plačilne ugodnosti, Šmartinska 55, 1000 Ljubljana,
    • in person at any financial office

We recommend using eDavki.

If the application on behalf of a natural person is submitted by an authorised representative that is a legal person, sole proprietor or an individual performing an activity, the application must be submitted via the FURS eDavki electronic services (Article 46.a(2) of the ZDavP-2).