Administration and compliance:

Tax year – Calendar year or any other 12- month period. If the tax period differs from the calendar year, the taxpayer may not change the tax period for 3 years.

Consolidated returns – The ability to file consolidated returns was abolished as from 1 January 2007. Each company must file its own return.

Filing requirements – Slovenia operates a self-assessment regime. Tax payments are made in advance on a monthly or quarterly basis. The tax return must be submitted to the tax authorities 3 months after the end of the relevant tax period.

Penalties – Various penalties are imposed (depending on the size of the company) for failure to submit a corporate income or if the return does not comply with the legal requirements.

Rulings – Binding rulings on proposed business activities (except for transfer pricing) are available.