Tax News

On 1 August 2014 the Customs Administration of the Republic of Slovenia and Tax Administration of the Republic of Slovenia have merged. The joint administration is called Financial Administration of the Republic of Slovenia (FURS).

Merger was based on the Financial Administration Act which came into effect on 1 August 2014.

At the beginning General Customs Office and General Tax Office will merge into General Financial Office, but operating of local customs and tax offices will remain unchanged until the end of this year, when the Rules on the Implementation of the Financial Administration Act will come into effect.

Establishment of FURS does not influence the validity of contracts with business partners, concluded by the Customs and Tax Administrations. Contracts and purchase orders will remain valid. Annexes to contracts also do not have to be concluded. There are also no changes or adjustments for taxpayers regarding the establishment of the new authority.

Together with the assessment and calculation of duties and taxes and customs clearance of goods, FURS will also perform some new tasks and will be granted some new responsibilities and powers. The most important new features are the following:

• APA (advanced pricing agreement): conclusion of advance pricing agreements and agreements on the method of exchange of information related to the work of the financial administration.

• Monitoring:

- monitoring of organization of games of chance;

- monitoring of declaration of entries and exits of cash to or from the EU;

- financial monitoring; and

- financial investigation.

FURS consists of General Financial Office and financial offices, which are internal organizational units of FURS. Notwithstanding this fact, until 1 January 2015 current tax and customs offices will be considered as financial offices, so contact numbers and e-mail addresses of the offices will not change until then. After 1 January 2015, customs and tax offices will merge into financial offices, which will be located at current locations of tax offices.

New contact details of the General Financial Office are:

Financial Administration of Republic of Slovenia

General Financial Office

Šmartinska 55, 1000 Ljubljana, Slovenia

p. p. 631, 1001 Ljubljana, Slovenia

T: (01) 478 3800 H. C. F: (01) 478 3900

E-mail: gfu.fu@gov.si Electronic address for media: mediji.fu@gov.si.