Who
A request for reimbursement of actual expenses in assessing the tax base for employment income from other contractual relationships should be submitted by a non-resident taxable person resident for whom the person liable to pay tax has calculated, deducted and paid the withholding tax from another contractual relationship pursuant to paragraph four of Article 41 and paragraph ten of Article 127 of the Personal Income Tax Act (ZDoh-2).
When
Non-resident taxable persons may claim reimbursement of actual expenses from the tax authority within 15 days from the date of income payment.
Where and how
A request for tax base reduction for income arising from employment (from another contractual relationship) for the purpose of claiming reimbursement of actual expenses must be filed by non-resident taxable persons:
• 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.
Forms
Request for tax base reduction for income arising from employment (from another contractual relationship) for the purpose of claiming reimbursement of actual expenses for non-residents
Electronic submission Fill/print Instructions