Slovenia: Tax relief includes postponed deadlines for filing returns, tax payments (COVID-19)

Slovenia: Tax relief includes postponed deadlines

Tax relief measures are provided with the intention to address the effects of the coronavirus (COVID-19) pandemic.


Related content

Legislation providing emergency measures has been enacted, and is effective as of 29 March 2020. The National Assembly also on 2 April 2020 passed legislation that is intended to mitigate the effects of the COVID-19 epidemic on citizens and the economy, and this legislation has an effective date 11 April 2020.

In related developments, the tax authority published guidance in respect of the COVID-19 emergency measures. These include:

  • Extended deadlines for filing tax returns and annual reports—the deadline for submitting tax returns for “independent business activities” (self-employed entrepreneurs), corporate income tax returns, and annual reports has been postponed from 31 March to 31 May 2020.
  • Postponed deadline for issuing tax calculations for individual taxpayers for 2019 until 30 June 2020—the deadline for individuals who will not receive their tax calculation for individual (personal) income tax for 2019 by 15 July 2020 will have a postponed deadline for filing their annual tax returns until 31 August 2020
  • An option for taxpayers to recalculate their tax prepayments based on estimates of their expected business results for the current fiscal year
  • Postponed payment of tax liabilities for up to 24 months or an option to pay the liability in 24 monthly instalments in instances when there are reductions in revenue due to the COVID-19 epidemic—this measure is applicable also for income tax prepayments and withholding tax

All taxpayers (with no special conditions applicable) are not required to make tax prepayments for the months of April and May 2020 (which normally would be due on 10 May and 10 June 2020, respectively).

During the COVID-19 emergency, the statute of limitation for execution of tax will not run for those taxpayer that apply the relief measures. If the COVID-19 emergency is not declared ended as of 15 May 2020, some deadlines will be extended for 30 days.

Read an April 2020 report [PDF 141 KB] prepared by the KPMG member firm in Slovenia

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal