Entry into the Tax register

The Slovenian tax register is a register of all taxable persons and business entities. It is maintained by the Financial Administration of the Republic of Slovenia. 

Each company is allocated a tax identification number when entered  in the tax register. The eight-digit tax identification number is used to link all tax records for that company together.

A company is entered in the tax register by the tax office who use information taken from the Business Register of Slovenia.

Nonetheless, the following data must be provided:

•  the number and location of the business premises used for the performance of the activity and earning revenue;
• places of business abroad;
• equity investments at home and abroad;
• the numbers of any bank accounts opened abroad;
• any related persons or entites;
• the person in charge of maintaining accounting records;
• the day of the month for the payment of wages (this only applies to sole traders).

This information may be provided simultaneously with the application for registration in the Business Register of Slovenia during the registration procedure itself through the Slovenian Business Point portal or the SPOT point.

Data may be sent to the Financial Administration of the Republic of Slovenia at a later date, but no later than within eight days of registration in the Business Register of Slovenia:

• through the Slovenian Business Point portal;
• at SPOT point or
• directly to the Financial Administration of the Republic of Slovenia.

Sole traders must complete the DR-03 form and business entities must complete the DR-04 form for entry in the tax register.

A sole trader is an individual independently engaged in a gainful occupation. When a person is registered for tax purposes as a sole trader, they are not assigned a new tax identification number by the Tax Administration of the Republic of Slovenia, but continue to use the tax identification number that has been assigned to them as an individual.

Business entities are assigned a new tax identification number upon entry in the tax register.