Fiscal subject related
General information
In the case of legal entities or individuals who do not have an established presence or another legally recognized form within Slovenia but wish to engage in business activities in the country, they are obligated to register for tax purposes. To initiate this process, an application for inclusion in the tax register must be submitted using the Edavki DR-04 form to the financial office operating in the region where the activities are planned to take place. This registration should take place before the commencement of business operations in Slovenia.
Upon being enrolled in the tax register, those subject to taxation will receive a notification highlighting their tax responsibilities connected to their business activities in Slovenia. Simultaneously, they are encouraged to carefully and accurately define the potential existence of a business unit. Failing to establish the existence of a business unit correctly could result in the evasion of tax obligations within Slovenia. There is no specific procedure for confirming the existence of a non-resident's business unit in Slovenia, and no official decision is issued in support of this process. Taxable entities that meet the criteria for establishing a business unit in Slovenia must submit a tax return based on self-assessment.
For legal entities that lack a registered office, permanent establishment, fixed base, or permanent or habitual residence in Slovenia, the legal requirements and obligations for conducting business in the country must be diligently observed.
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