mailingLeitner Slovenia 1/2023
Newsletter – 18.01.2023
Amendments to the Tax Procedure Act (amendment ZDavP-2N)
The Slovenian Parliament has recently adopted amendments to the Tax Procedure Act (ZDavP-2N) with the following being the most important changes:
Reporting obligation for digital platforms operators (DAC 7)
The reporting obligation stems from the Council Directive (EU) 2021/514 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC 7) and its implementation into Slovenian domestic laws. It introduces an obligation for operators of digital platforms to report to tax authority certain data on sellers providing the following commercial activities through their platforms:
- rental of immovable property,
- personal services,
- sale of goods and
- rental of any type of transport.
The collected data will be included into the automatic exchange of information between countries.
Operators shall be obliged to collect, verify, and report identification information about sellers, their country of residence, information about bank or financial accounts, income and number of transactions in a reporting period and identification data on real immovable property that is rented out.
The first reporting period shall be 2023, and operators will have to complete the first reporting by 31 January 2024.
Change of deadline for tax prepayments
The due date for monthly prepayments for corporate income tax (CIT) and personal income tax from business income has been changed from the 10th to the 20th day of the month. The amendment unifies the deadline for monthly personal income tax prepayment and monthly payments of social security contributions, consequently, and introduces the possibility of payment with a single payment order.
Amendment to the Decree on the Tax Treatment of Reimbursement for Work-related Cost
An amendment to the Decree on the Tax Treatment of Reimbursement for Work-related Costs was published in the Official Gazette of the Republic of Slovenia no. 162/2022. The Decree provides for maximum amounts of work-related costs and reimbursements that are not taxable. The amendment increases the thresholds as following.
Per diem amounts for business trips in Slovenia
|Business trip duration||up to 31 December 2022||from 1 January 2023|
|from 12 to 24 hours||EUR 21.39||EUR 27.81|
|from 8 to 12 hours||EUR 10.68||EUR 13.88|
|from 6 to 8 hours||EUR 7.45||EUR 9.69|
If an employer offers meal and accommodation during field work, the tax-exempt field allowance amounts to EUR 5.84 per day (until 31 December 2022: EUR 4.49).
Allowance for separate life
The tax-exempt allowance for separate life amounts to EUR 434.00 per month (until 31 December 2022: EUR 334.00).
|years of service||until 31 December 2022||from 1 January 2023|
|10 years||EUR 460||30 % of the most recently published average annual salary in Slovenia, recalculated on a single month basis|
|20 years||EUR 689||45 % of the most recently published average annual salary in Slovenia, recalculated on a single month basis|
|30 years||EUR 919||60 % of the most recently published average annual salary in Slovenia, recalculated on a single month basis|
|40 years||EUR 919||75 % of the most recently published average annual salary in Slovenia, recalculated on a single month basis|
Severance pay in case of retirement
The tax-exempt severance payment for retirement shall amount to 300 % of the most recently published average annual salary in Slovenia, recalculated on a single month basis (until 31 December 2022: EUR 4,063).
|Type of event||until 31 December 2022||from 1 January 2023|
|Employee’s or close family member’s death||EUR 3,443||EUR 5,000|
|Employee’s severe disability or long-term illness; natural disaster or fire, affecting the employee||EUR 1,252||EUR 2,000|
Payments to upper secondary students, apprentices and students on practice
Tax-exempt payments to upper secondary students, apprentices, and students on practice, who work in course of mandatory practical education, shall amount to 15 % of the most recently published average annual salary in Slovenia, recalculated on a single month (until 31 December 2022: EUR 172), per month.
Minimum salary adjustment
Prescribed minimum salary for full working time, performed after 1st of January 2023, amounts to 1.203,36 EUR gross (before 1.074,43 EUR).
Amendment to the Collective agreement for Slovenia’s trade sector
An amendment to the Collective agreement for Slovenia’s trade sector was published in the Official Gazette of the Republic of Slovenia number 155/2022. The amendment introduces the following changes:
- applicable as from 1 December 2022:
- minimum reimbursement for meals during work increases to EUR 6.15;
- minimum reimbursement of transport to and from work increases to 85 % of the price of public transport.
- applicable as from 1 January 2023:
- annual leave allowance shall be paid at least in the amount of the minimum salary in cash, but above this amount the employer can pay annual leave allowance in non-cash form;
- the allowance for split work has been abolished;
- the minimum basic salaries (MBS) for individual tariff classes for work performed shall increase to:
|Tariff class||Decription||MBS in EUR|
|II.||Less difficult tasks||840.07|
|III.||Medium difficult tasks||889.96|
|V.||More difficult tasks||1,058.92|
|VI.||Very difficult tasks||1,170.61|
|VII.||Highly difficult tasks||1,396.10|
The validity of the collective agreement was prolonged by one year until 31 December 2023.