← Guides / Slovenia

Slovenia Tax Filing Guide

Tax returns in Slovenia are filed through the e-Davki online portal operated by FURS. Individual tax returns are due by 31 July, corporate returns by 31 March. VAT returns are filed monthly or quarterly by the 20th of the following month. FURS typically pre-fills individual returns with employer and bank data.

Finančna uprava RS (FURS) manages all tax collection and filing. For related guidance, see our Personal Tax Guide → and Corporate Tax Guide →.

Filing Deadlines

  • Individual income tax return (IIT): 31 July of the following year. FURS pre-fills returns; individuals review, amend, and confirm via e-Davki.
  • Corporate income tax return (CIT): 31 March of the following year.
  • VAT returns: Monthly or quarterly, due by the 20th day of the month following the period.
  • Withholding tax returns: Monthly, due by the 15th of the following month.

The e-Davki Portal

  • e-Davki is the official FURS electronic tax filing system, accessible with a digital certificate (SIGOV-CA, Pošta CA, or other qualified certificates).
  • Mobile app: e-Davki also offers a mobile application for basic tax tasks.
  • Features: Pre-filled tax returns, instant submission, payment tracking, correspondence with FURS, and document archiving.
  • Foreign taxpayers may need to appoint a Slovenian tax representative.

Payment Methods

  • Bank transfer: Via UPN (universal payment order) to the FURS tax account, referencing the taxpayer's ID and tax type.
  • Direct debit: Available for recurring payments (advance CIT, VAT instalments).
  • Online banking: Most Slovenian banks support direct e-Davki payment integration.
  • Overpayment refunds: FURS typically processes refunds within 30-60 days of assessment.

Penalties for Late Filing

  • Late filing penalty: Up to EUR 5,000 for individuals and up to EUR 50,000 for legal entities, depending on the delay.
  • Late payment interest: Statutory interest rate applies (set quarterly by the Ministry of Finance).
  • Failure to register: Additional penalties for failure to register for VAT or social security.

Tax Representation

  • Non-residents without a permanent establishment in Slovenia may need to appoint a tax representative for VAT and corporate tax purposes.
  • Tax representatives are jointly liable for the taxpayer's obligations.

Related Guides

Australia Aviation Tax Guide (Airline Tax, Aviation Fuel, Aircraft Depreciation, GST-Free)Australian aviation industry taxation — the 'airline corporate tax', the 'aviation fuel excise', the 'aircraft depreciation' (the 'capital allowances for the aircraft'), and the 'GST on the aviation sLithuania Corporate Tax Guide 2026 — CIT 15%, 5% Small Companies, 0% Start-upsLithuanian corporate income tax (CIT) for 2026. Standard rate 15%, reduced 5% for small enterprises, 0% for start-ups in first year, tax incentives, and SEZ regimes.Botswana Tax Residency Guide 2026 — 183-Day Rule, DTTs 15+Botswana tax residency 2026. 183-day rule, resident vs non-resident, double taxation treaties (15+), permanent establishment, tie-breaker rules, and implications for individuals and companies.Andorra Capital Gains Tax Guide: 10% Real Estate, 0% Shares 2026Andorra capital gains tax — 10% on real estate gains within 3 years of purchase, 0% on shares and securities, exemptions, and reporting for 2026.Andorra Corporate Tax Guide: CIT 10%, Minimum 1.5% 2026Andorra Corporate Income Tax — 10% standard rate, 1.5% minimum corporate tax, passive income regime 10%, and compliance for 2026.Lesotho Capital Gains Tax Guide: 0% CGT, Ordinary Income Rules 2026Lesotho capital gains tax — no separate CGT, no tax on most capital gains, some gains may be taxed as ordinary income, exemptions, and reporting for 2026.
Browse all guides →