Slovenia

Taxable period

The tax year in Slovenia is the calendar year.

Tax returns and payment

Annual tax return

Employment income, income from business activity, income from agriculture and forestry, transfer of property rights, and other income must be included in the annual tax return. In addition, all compulsory contributions and advance tax payments made during the tax year must also be reported.

The Slovene tax authority issues a preliminary tax calculation by end of March or end of May for the previous tax year. A taxpayer may file an objection against the preliminary tax calculation within 30 days after its dispatch. If the taxpayer does not object to the preliminary tax calculation within the prescribed deadline, the preliminary tax calculation is considered as annual PIT assessment. If a taxpayer does not receive a preliminary tax calculation by 15 June for the previous tax year, the taxpayer has to submit an annual tax return by 31 July for the previous tax year.

The difference between the total tax payable and the total amount of advance tax payments made during the year must be paid or refunded within 30 days after receipt of the tax assessment.

Income from capital

Income from capital (i.e. dividends, interest, capital gain) and rental income is taxed separately and is not included in the annual tax return, unless a taxpayer chooses this option (see Capital gains and investment income in the Income determination section).

Income from interest and dividends received from abroad has to be declared by 28 February for the previous calendar year. The income tax paid is considered as final tax.

Income from interest on monetary deposits with banks or savings banks registered in Slovenia or the European Union should be declared by 28 February for the previous calendar year if the total interest exceeds EUR 1,000. The income tax paid is considered as final tax.

Income from capital gains has to be declared by 28 February for the previous calendar year. Capital gain derived from disposal of real estate shall be declared within 15 days from disposal of real estate. The income tax paid is considered as final tax.

Rental income should be declared by 28 February for the previous calendar year. The income tax paid is considered as final tax.

Income from business activity

The tax return for income from business activities should be submitted by 31 March for the previous calendar year.

Income from agriculture and forestry

The tax return for income from agriculture and forestry should be submitted by 31 March for the previous calendar year.

Prepayment tax returns

In case the employment income is paid by a person who is not considered as a payer of tax in Slovenia, the recipient of the income should declare the income to the tax authority by the 15th day in the month for the previous month. A non-resident should declare the employment income within 15 days after receipt of the income.