Who
An application may only be submitted by natural persons, exceptionally also by self-employed natural persons under the assumption that the tax obligation does not arise from the performance of activities.
When
An application may be submitted from the incurrence to the full and final settlement of tax liability.
Where and how
Applications 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.