At yesterday’s late night session, the Slovenian government announced the end of COVID-19 epidemic, which was declared on 12 March 2020.

Thus, Slovenia becomes the first European nation to declare an end to its Coronavirus epidemic.

State’s Anti-Covid-19 measures to curb the epidemic and mitigate its consequences for citizens and the economy will only be valid until the end of May 2020, unless one of the measures is exceptionally extended.

In short, these measures are:

  1. For companies in general:
  • Extended deadline for submission of tax returns and annual reports by end of May 2020
  • Changing the Corporate Income Tax advance payments
  • Corporate Income Tax advance payment exemption
  • Deferral / instalment payment of taxes for up to 24 months
  • Withholding tax enforcement
  1. For freelancers (self-employed):
  • Extended deadline for submission of tax returns and annual reports by end of May 2020
  • Changing the Advance Personal Income Tax payments
  • Personal Income Tax advance payment exemption
  • Deferral / instalment payment of taxes for up to 24 months
  • Deferral of social security contributions
  • Exemption from social security contributions
  • Exceptional assistance – monthly basic income
  • Compensation during temporary incapacity for work
  • Withholding tax enforcement
  • Determination of the new insurance base
  1. For employers:
  • Deferral / instalment payment of taxes for up to 24 months
  • Reimbursement of salary for temporarily waiting for work or force majeure and exemption from social security contributions
  • Exemption from payment of pension insurance contributions for working employees during epidemic + crisis bonus
  • Compensation during temporary incapacity for work
  • Withholding tax enforcement