Slovenia: Tax developments in response to COVID-19
General Information
This page offers an overview of tax developments being reported globally by KPMG member firms in response to the Novel Coronavirus (COVID-19).
The content will be updated regularly. However, due to the fast-moving pace of change, it may not always reflect the most current developments in a given jurisdiction. Please refer to the date of accuracy and refer to the relevant links, under additional information, for original source information.
Date accurate as of: 27 May 2020
Tax measures include the following:
- The deadlines for submitting the annual reports and tax return for business activities and for the corporate income tax return will be postponed from March 31, 2020 to May 31, 2020.
- The informative tax calculation for individuals (prepared by the Slovene Tax Authorities) will be issued to Slovenian residents by June 30, 2020. Taxpayers that do not receive the calculation by July 15, 2020 are not required to file the annual tax return for 2019 until August 31, 2020.
- Taxpayers will have the option to recalculate tax pre-payments based on an assumption of the expected business result of the current fiscal year.
- On the basis of the new Mega Anticorona Act, all taxpayers (no special conditions have to be fulfilled) are not obliged to pay the tax prepayments for April and May, which would be due on 10 May and 10 June 2020.
- Taxpayers will have the option to postpone the payment of their liabilities for up to 24 months or to pay the liability in (a maximum of) 24 monthly instalments due to an inability to gain income as a result of the COVID-19 epidemic. This measure is applicable also for income tax pre-payment and withholding tax. The postponed payment or payment in instalments, related to this measure, will not be subject to late payment interest.
Suspension of Tax Audits
During the COVID-19 emergency, the statute of limitations for execution of tax will not run for those taxpayers 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.
Additional tax measures were introduced through the second „Corona Mega Package“ , as follows:
- Relief for donations for the taxpayers taxed under the CIT and PIT Act. The taxpayer may claim an additional reduction of the taxable amount of the tax period by the entire amount of donation paid. This relief is applicable for payments, which purpose is the elimination of the consequences of the COVID-19 epidemic. The donation shall be paid to a specially designed bank account of the Republic of Slovenia or another EU Member State
- A temporary exemption from VAT on supplies and the acquisition of protective and medical equipment within EU. This exemption is applicable between 13 March 2020 and 31 July 2020. The exemption of VAT is possible, if such goods are meant for:
- Free of charge distribution to persons affected by the epidemic, exposed or confronting the outbreak.
- Free use by healthcare providers in relation to the healthcare of persons affected by epidemic; the goods shall remain the property of the aforementioned organizations and shall not be used for any other purposes than for the purpose of performing a medical activity.
- With repect to personal income tax, a general rule on non-taxation of income is being introduced. This rule prescribes that the provisions of the Act on Intervention measures relating to exemption from personal income tax apply to the comparable income gained outside the Republic of Slovenia.
