Who
When the amount of income tax prepayment for other income is calculated by the payer of the tax as withholding tax in the withholding tax return, non-resident taxable persons may claim reimbursement of actual expenses for reducing the tax base by submitting a written request (paragraph one of Article 322a of the Tax Procedure Act – ZdavP-2). They may claim compensation for the use of personal funds as tax volunteers (pursuant to point 1 of paragraph five of Article 108 of the Personal Income Tax Act – Zdoh-2) or certain expenses directly related to participation in the Fulbright Exchange Programme (pursuant to the Memorandum of Understanding between the Government of the Republic of Slovenia and the Government of the United States of America on the Fulbright Exchange Programme).
When
Non-resident taxable persons may claim reimbursement of actual expenses from the tax authority within seven days of the date of income payment.
Where and how
Non-resident taxable persons may submit a request for tax base reduction for other income:
• in person or by post to the competent finance office,
• electronically via FURS's eDavki portal as a personal document.