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Slovenia: Domestic Corporate Taxation

Filing Requirements and Payment of Tax

The tax year in Slovenia may be any 12-month period, including the calendar year, but if it is not the calendar year then the tax period may not be changed for three years. Consolidated returns are not permitted – each company must file its own tax return.

Taxation is on a self-assessment basis. Payments are normally made in advance on a monthly or quarterly basis. Returns are due to be submitted within three months of the end of the tax period in question. Penalties of between EUR1,600 and EUR25,000 can be imposed for failure to submit a tax return or if the return does not comply with legal requirements.



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