News
Tax news from Deloitte
January 2015
Important tax due dates in Slovenia
RENTAL INCOME TAX RETURN for 2014
Who is liable to file this return?
Tax residents of Slovenia (rental income derived from property based in Slovenia and abroad)
Tax non-residents (rental income derived from property based in Slovenia)
When is the tax return due?
Taxable persons should file a tax return within 15 days from the day rental income was received but not later than 15 January for the previous year.
Due date: 15 January 2015 for the year 2014.
Fine for failing to submit this tax return is 200 – 400 EUR.
We would be happy to assist you
If you would like our assistance in the preparation of the Rental Income Tax Return, please let us know as soon as possible.
INTEREST INCOME TAX RETURN for the period of October-December 2014
Who is liable to file this return?
Taxable persons are liable to report interest income received from persons other than the person liable to pay tax according to Slovenian Tax Procedure Act.
This form does not apply to interest income received by tax residents of Slovenia from banks, established in Slovenia or other EU Member State.
When is the tax return due?
Taxable persons should file their income interest tax return with the tax authority by the 15th day of the month for the previous quarter when dividends are paid.
Due date: 15 January 2015 for the period of October-December 2014
Fine for failing to submit this tax return is 200 – 400 EUR.
We would be happy to assist you
If you would like our assistance in the preparation of the Interest Income Tax Return, please let us know as soon as possible.
DIVIDENDS TAX RETURN for the period of October -December 2014
Who is liable to file this return?
Taxable persons are liable to report income from dividends, received from persons other than the person liable to pay tax according to Slovenian Tax Procedure Act (e.g. when dividends are received from abroad).
When is the tax return due?
Taxable persons should file dividends tax return with the tax authority by the 15th day of the month for the previous quarter when dividends are paid.
Due date: 15 January 2015 for the period of October-December 2014
Fine for failing to submit this tax return is 200 − 400 EUR.
We would be happy to assist you
If you would like our assistance in the preparation of the Dividends Tax Return, please let us know as soon as possible.
