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21. julija, 2020

SLOVENIA: Tax obligations – deferred or installment payment?

As of June 20 2020, taxpayers can no longer apply for a deferral or installment payment of tax in accordance with the conditions of the Intervention Measures in the Public Finance Act. However, in the event of difficulties in meeting tax obligations, taxpayers may still apply for deferred payment or installment payment on the basis of the provisions of the Tax Procedure Act, namely:

  1. Payment of tax in a maximum of 24 monthly installments or deferral for a period of 24 months in the event of serious economic damage.
    In this case, FURS determines the criteria for the occurrence of serious economic damage. This means that the taxpayer is permanently unable to pay their financial obligations or has lost the ability to generate income for reasons beyond their control and therefore faces serious economic damage, and by deferring or paying the tax in installments, they could prevent the damage. The form is published on the FURS website.
  2. Installment payment or deferred payment of tax with insurance (maximum 24 monthly installments or 24 monthly deferred payment).
    The form is published on the FURS’ (Financial Administration of the Republic of Slovenia) website. It is necessary to submit an appropriate security instrument or allow the entry of a lien in the assigned register. No criteria have been established for the occurrence of serious economic damage.
  3. Installment payment of tax in case of preventive financial restructuring or simplified compulsory settlement (maximum 60 monthly installments).
    Applies only to medium and large companies. A final decision on the approved financial restructuring agreement or a decision on the confirmed simplified compulsory settlement must be submitted. Here, too, the criteria for the occurrence of serious economic damage are not established.


More information on all options, including a list of documents to be submitted, can be found on the FURS website.