Tax Alert March 2021

Local contact

Matej Kovačič

31 Mar 2021
Subject Tax legislation
Categories Tax alert
Jurisdictions Slovenia

Extension of the deadline for the submission of the CIT return and financial statements until 30 April 2021

Although the Act which amends the Implementation of the Republic of Slovenia Budget for 2021 and 2022 Act has not been published yet in the Official Gazette, the tax authorities have postponed the deadline for the submission of the corporate income tax return, the prepayment tax return and the tax return for income from business activity for 2020 via eTax system until 30 April 2021. According to FURS’s opinion, taxable persons may submit the tax returns to the Slovene Tax Authorities by the end of April 2021 even though there is no legal basis for it.

In addition, Agency of the Republic of Slovenia for Public Legal Records and Related Services (AJPES) has also confirmed that the application for submission of annual reports via AJPES portal will be open after 31 March 2021.

Information in this Tax Alert is meant as a general summary of the Act and do not constitute an advice. Before you decide to apply any of the measures from the Act, we recommend you to consult with your advisor based on specifics of your situation.