waituntil

Slovenia tax & financial deadlines

FURS obligations: VAT, corporate income tax, payroll and withholding.

This information is provided for general planning and reference only. Tax obligations and deadlines can depend on taxpayer status, fiscal year, reporting period and other circumstances. Dates shown on Wait Until are indicative only and may be subject to change, extensions or jurisdiction-specific rules. Wait Until, its parents, subsidiaries and affiliates do not accept responsibility for any loss, penalty, interest, filing failure or other consequence arising from reliance on the information or any error or omission in the deadlines shown. Final confirmation of all applicable deadlines must be obtained from the relevant tax authority or a qualified tax adviser.

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Upcoming deadlines

Depends on your own dates or a set rule

These follow your financial year, reporting period, payment date or a business-day rule, so no single calendar date is shown.

  • VAT return (obračun DDV)

    File

    By the last working day of the month after the tax period; by the 20th of the following month if you must also file a recapitulative statement.

    File the VAT return by the last working day of the month after the tax period.

    Applies to: VAT-identified taxable persons

    Authority: Finančna uprava Republike Slovenije (FURS)eDavki (FURS) — Obračun DDVLast checked Wednesday 7 October 2026

  • Corporate income tax balance payment

    Pay

    Within 30 days after submitting the corporate income tax return.

    Pay any additional corporate tax within 30 days after filing the return.

    Applies to: Legal entities

    Authority: Finančna uprava Republike Slovenije (FURS)FURS — Obračun davka od dohodkov pravnih osebLast checked Wednesday 7 October 2026

  • Payroll withholding and contributions return (REK-1)

    File & pay

    File on the day the income is paid; pay within 5 days after payment.

    File REK-1 on the day wages are paid; pay the tax due within 5 days of payment.

    Applies to: Payers of employment income

    Authority: Finančna uprava Republike Slovenije (FURS)eDavki (FURS) — REK-1Last checked Wednesday 7 October 2026

  • Withholding tax return (davčni odtegljaj, ODO-1)

    File

    No later than the day the income is paid.

    File ODO-1 no later than the day the income is paid.

    Applies to: Payers of income subject to corporate withholding tax

    Authority: Finančna uprava Republike Slovenije (FURS)eDavki (FURS) — Davčni odtegljajLast checked Wednesday 7 October 2026