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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

Field allowance

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).

Anniversary award

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).

Solidarity payment

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
I.	Easy tasks	809.02
II.	Less difficult tasks	840.07
III.	Medium difficult tasks	889.96
IV.	Difficult tasks	950.00
V.	More difficult tasks	1,058.92
VI.	Very difficult tasks	1,170.61
VII.	Highly difficult tasks	1,396.10