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