Who
Self-reporting for tax purposes is the first step towards:
• submitting a tax return,
• submitting a withholding tax return,
• filing a tax return.
Taxable persons may avail themselves of the possibility of self-reporting when the tax shown in the tax return or assessed is too low and when taxable persons fail to submit a tax calculation or to file a tax return within the statutory time limit.
In the case of self-reporting, taxable persons are not deemed to have committed an offence but are required to settle their actual tax liability, which means that their tax liability will be increased by interest at 3% p.a.
Taxable persons are required to complete a special form (the type of form depends on the type of tax calculation or return) and submit it together with the tax return or the corrected calculation of their tax liability.
Taxable persons may not submit another self-report for tax purposes in connection with liabilities for which they have already submitted a self-report.
When
Taxable persons who failed to file a tax return or whose tax returns contain incorrect, incomplete or false information may file a tax return or a corrected tax return at any time. The same applies to the submission of a withholding tax return and to the submission of a tax return.
A tax return on a self-reporting basis may be submitted by no later than before:
• the start of tax inspection,
• the service of the notice of assessment,
• the start of the offence proceedings,
• the start of criminal proceedings.
When filing a tax return, taxable persons must properly indicate or otherwise notify the tax authority that it is a tax return filed on a self-reporting basis.
When filing a tax return on a self-reporting basis taxable persons must first indicate the type of tax return filed on a self-reporting basis and the date of expiry of the time limit for filing the tax return. If the purpose of self-reporting is to correct the already submitted tax return, taxable persons are required to indicate the date when a file return was filed for the period to which the self-reporting relates and the date of expiry of the time limit for tax payment or refund under that tax return. The corrected tax return must contain all information that is not affected by self-reporting and all attachments whose content is changed due to self-reporting.
When taxable persons file more than one tax return on a self-reporting basis, each tax return must be filed on a separate form.
Where and how
A special enclosure or a self-reporting form must be sent:
• electronically via FURS's eDavki portal as an attachment to the tax return,
• electronically via FURS's eDavki portal as a personal document,
• by e-mail to the competent finance office.
Self-reporting for payment of excise duty must take place through eCarina portal.
Taxable persons must complete the Samoprijava-1 (self-reporting) form with data about the filing of a tax return on a self-reporting basis and submit it together with the tax return or the corrected tax return, so that it becomes an integral part of the submitted tax return.
Taxable persons must complete the Samoprijava-2 form with data about the filing of a withholding tax return (REK form) on a self-reporting basis.
Persons liable for social security contributions must complete the Samoprijava-3 form with data about the filing of a statement of social security contributions on a self-reporting basis.
Interest on self-reported tax is calculated on the basis of the Informative calculation of interest.
Forms
Samoprijava - 1: Data in connection with the filing of a tax return on a self-reporting basis (not applicable to VAT, DFS, Rek and OPSV)
Electronic submission Fill/print Instructions
Samoprijava - 2: Data about the filing of a withholding tax return (REK form) and social security contributions calculation (PNiPD) on a self-reporting basis
Electronic submission Fill/print Instructions
Samoprijava - 3: Data about the filing of a statement of social security contributions on a self-reporting basis
Electronic submission Fill/print Instructions
Fee
When filing a self-report, taxable persons also pay the calculated tax plus interest (3% p.a.). This applies to the tax return and to the withholding tax return. Taxable persons must ensure that tax is paid upon self-report.
Taxable persons must complete the attached forms and indicate the date up to which interest has been calculated. The date of settlement of the tax liability shown in the tax return shall be considered to be the date of the tax return’s submission. The same applies to the withholding tax return and the social security contributions calculation.
Sanctions
Self-reporting taxable persons are not punished for the offence.