Tax News, March 2026

SUBMISSION OF CORPORATE INCOME TAX RETURN AND TAX RETURN FOR INCOME FROM BUSINESS ACTIVITIES AND ADVANCE TAX PREPAYMENTS

In March tax news, we would like to emphasize the deadlines for submitting the corporate income tax return (CITR) and the income tax return from business activities for the past year. Both returns are required to be submitted electronically through the eDavki system.

CORPORATE INCOME TAX RETURN (CITR)

According to the second paragraph of Article 358 of the Tax Procedure Act, the taxpayer is required to submit the tax return for corporate income tax for the tax period that corresponds to the calendar year, no later than three months after the end of the calendar year.

Therefore, the CITR for the year 2025 must be submitted by Tuesday, 31 March, 2026, at the latest.

TAX RETURN FOR INCOME FROM BUSINESS ACTIVITIES AND ADVANCE TAX PREPAYMENTS

Self-employed individuals engaged in business activities must also submit the advance tax prepayments return and the tax return for income from business activities for the year 2025 by Tuesday, 31 March, 2026, at the latest.

A taxpayer who wishes to notify the Tax Authorities of Slovenia in the tax return for income from business activities for the year 2025 about the cessation of determining the tax base based on standardized expenses is required, starting from 1 January 2026, to maintain appropriate business records, as stipulated in the fifth paragraph of Article 308 of the Tax Procedure Act (ZDavP-2).

DISPATCH OF THE FIRST BATCH OF INFORMATIVE PERSONAL INCOME TAX CALCULATIONS FOR THE YEAR 2025

The Tax Authorities of the Republic of Slovenia will dispatch the first batch of Informative personal income tax calculations for the year 2025 on 31 March 2026.

The Informative personal income tax calculation is prepared based on the data available to the Tax Authorities from their official records and information about income received and dependent family members claimed, which have been provided to the Tax Authorities by income payers and taxpayers throughout the year.

The taxpayer must precisely review the Informative personal income tax calculation. If they disagree with the calculation or find that the data provided is incorrect or incomplete, they must submit an objection against the Informative personal income tax calculation to the Tax Authorities office that issued the calculation no later than 30 days (the 15th day from the receipt of the informative calculation, which is considered as received/delivered 15 days from the day of dispatch) from the date of dispatch of the Informative personal income tax calculation. If the taxpayer agrees with the data presented in the calculation and finds that it is properly prepared, they do not need to take any action. In such case, after the deadline for submitting objections has passed, the Informative personal income tax calculation is considered as the final decision on the assessment of personal income tax for the tax year.

The second batch of Informative personal income tax calculations is expected to be dispatched at the end of May 2026.

EXPLANATORY NOTE FURS: APPLICATION OF TRIANGULAR SIMPLIFICATION IN FOUR-PARTY SUPPLY CHAINS

The Financial Administration of the Republic of Slovenia (FURS) published, on 13 February 2026, Explanatory Note No. 542-9/2026-2 entitled “Notice regarding the judgment of the Court of Justice of the European Union (T-646/24) concerning the treatment of a triangular transaction within a supply chain involving four parties”, which provides important guidance on the application of the simplification for triangular transactions in more complex supply chains.

This explanatory note is based on a judgment of the General Court of the European Union, which addressed the VAT treatment of supply chains involving four parties identified in three Member States. The key issue was whether the simplification for triangular transactions may also apply where the goods are not physically delivered to the third party in the chain, but are instead delivered directly to that party’s customer in the same Member State.

The special scheme for intra-Union triangular transactions is intended to simplify the VAT treatment in cases where three taxable persons, identified for VAT purposes in different Member States, participate in the chain, and the goods are dispatched directly from the first to the third party in the chain. The purpose of this scheme is that the second taxable person in the chain, as a rule, is not required to register for VAT in the Member State where the transport of the goods ends.

The Court of Justice of the European Union explains that the simplification for triangular transactions may also be applied in certain cases involving more complex supply chains with four parties. In this context, it is not required that the third party in the chain becomes the owner of the goods in question (i.e. physically takes possession of them); rather, it is sufficient that such party has the right to dispose of the goods as owner. Naturally, the above applies only in circumstances where both the third and the fourth party in the chain are registered for VAT purposes in the same Member State and the other applicable conditions are fulfilled. At the same time, the judgment also confirms that, where it is established that the taxable person knew or ought to have known that it was participating in a transaction connected with VAT fraud, the competent authorities must refuse the application of the simplification, since the objective conditions are not met.

The judgment provides clarity on the application of the triangulation simplification in cases involving four parties in the supply chain and represents an important step towards harmonizing the interpretation of rules across the EU. It also reiterates that taxpayers must ensure all objective conditions are fulfilled, as the simplification cannot be applied otherwise. Should you need assistance in reviewing your supply chains to ensure correct VAT treatment, our team of tax experts is, of course, happy to support you.