Who
Fire fee returns are filed by all insurance companies and representatives and agents of foreign insurance companies, who perform insurance business on the territory of the Republic of Slovenia.
When
The fire fee return is prepared according to individual insurance types and the level of paid insurance premiums and is sent every month, by 15th day of the month for the preceding month.
Where and how
The insurance companies and representatives and agents of foreign insurance companies submit a fire fee return electronically via services of eDavki portal.
For additional information on the calculation and payment of fire fee please contact the Special Financial Office via the e-mail address pfu.fu@gov.si.
Sanctions
An insurance company will be fined from EUR 5,000 to EUR 15,000 if it:
• charges the fire fee contrary to provisions of Articles 4, 5 and 6 of the Decree on fire fee,
• fails to pay the fire fee for the previous month by 15th day of the month at the latest (Article 7 of the Decree on Fire Fee),
• fails to submit the fire fee return for the previous month to the competent financial office via eDavki portal (Article 8 of the Decree on Fire Fee).
The responsible person of the insurance company, who performs the act referred to in the preceding paragraph, will also be fined from EUR 500 to EUR 1,000 for the above-mentioned offence.
Persons liable for fire fee, who perform voluntary disclosure, are not responsible for the offence but is required to settle the tax liability including interest.