Slovenia approved important tax procedure changes that introduce new EU reporting rules for crypto transactions and strengthen compliance with the global minimum tax framework for multinational groups.
Key points
The amended law implements EU rules on the reporting and exchange of information on income from cryptoassets, with the aim of strengthening cooperation between tax authorities and reducing the risks of cross-border tax fraud, tax evasion and aggressive tax planning.
The second EU directive focuses on the enforcement of the global minimum tax for large multinational and domestic groups operating in the EU.
The new rules aim to increase transparency, efficiency and predictability for taxpayers and tax authorities. Tax write-offs for undeclared income or artificial transactions will no longer be possible. The authorities consider these cases as serious tax evasion.
Installment or deferred payment will be restricted if the taxpayer is already using this option for the same type of tax.
Deadlines for submitting information will be extended by ten days, including deadlines for data related to tax allowances.
Taxpayers must submit this data electronically through eDavki.
There is an exception for paper submission only if digital submission is not feasible.
A new objective deadline replaces the current subjective deadline for payment of additional income tax or corporate income tax. The payment deadline is now 30 days after the legal deadline for filing the tax return.
These updates affect entrepreneurs, companies, investors, digital nomads, freelancers, and business professionals operating in Slovenia.
About SIBIZ Business Services SIBIZ Business Services Ltd, based in Ljubljana, provides accounting, tax, legal, and business advisory support to foreign entrepreneurs, companies, investors, digital nomads, freelancers, business professionals, and corporate clients. We guide clients through Slovenian and EU regulations, compliance, and practical day to day support.
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