Who
An application may be filed by a legal person or by an association of persons, including a civil law company subject to foreign law and without legal personality, a sole trader or a self-employed person.
When
An application may be submitted from the incurrence to the full and final settlement of tax liability.
Where and how
An application can be submitted in the following manner:
1. By post by email to the competent finance office with which taxable persons are recorded in the tax register.
2. Electronically via FURS's eDavki portal.
3. Electronically via FURS's eDavki portal as a personal document.