Here is a list of important taxpaying and obligatory reporting deadlines that all entrepreneurs in Slovenia should take into consideration.
Photo: Unsplash/Eric Rothermel
The dates and deadlines are especially important for following taxpayers:
- self-employed entrepreneurs,
- partners of sole proprietorships who are managing persons,
- Public Sector,
- legal entities (both public and private sector) and
- natural persons.
It is good to know the dates, as it is important that the entrepreneur does not miss any of these important deadlines for submitting various reports or for paying taxes and other transfers to the state treasury.
| Deadline | Report | Taxpayers |
| 1.12.2020 | Calculation of transport to work and mileage in the form of travel orders (monthly) | Legal entities and natural persons carrying out an activity |
| 3.12.2020 | Multilateral netting – mandatory and voluntary (optional) | Mandatory multilateral netting – all taxpayers |
| 10.12.2020 | Statistical reporting eTourism (monthly) | Accommodation operators |
| 10.12.2020 | Advance corporate income tax (monthly) | Legal entities and natural persons carrying out an activity |
| 15.12.2020 | Intrastat report (monthly) | Legal entities |
| 15.12.2020 | ETN – reporting on sales and leases concluded in the previous month (monthly) | Legal entities and natural persons carrying out an activity |
| 17.12.2020 | Multilateral netting – mandatory and voluntary (optional) | Mandatory multilateral netting – taxpayers |
| 18.12.2020 | Calculation of tax deduction for paid salaries for the previous month (monthly) | Legal entities and natural persons carrying out an activity |
| 18.12.2020 | Reporting of paid salaries in the public sector (monthly) | Public Sector |
| 18.12.2020 | Deadline for payment of salaries and contributions (monthly) | Legal entities |
| 20.12.2020 | FURS – Recapitulation report and at the same time DDV-O (monthly) | Legal entities and natural persons carrying out an activity |
| 20.12.2020 | Bank of Slovenia – report BST, KRD, DVP, SN-T (monthly) | Legal entities |
| 20.12.2020 | Social security contributions for managing partners (monthly) | Partners of sole proprietorships who are managing persons |
| 20.12.2020 | Social security contributions for the afternoon s.p. (monthly) | Natural persons engaged in an activity (s.p.) |
| 20.12.2020 | Social security contributions for the self-employed (monthly) | Natural persons engaged in an activity (s.p.) |
| 30.12.2020 | FURS – calculation and payment of VAT (monthly) | Legal entities and natural persons carrying out an activity |
| 30.12.2020 | Report on the supply of goods and services (monthly) | Legal entities and natural persons carrying out an activity |
| 31.12.2020 | Submission of invoice and payment of financial services tax (monthly) | Legal entities and natural persons carrying out an activity |
| 31.12.2020 | Reporting on paid salaries and holiday pay in the private sector (monthly) | Private sector (legal entities) |
Source: mladipodjetnik.si
