How does corporate income tax work for a d.o.o. in Slovenia?
A Slovenian d.o.o. pays corporate income tax (DDPO) on its worldwide taxable profit. The return is filed through eDavki within 3 months of year-end, which is 31 March for a calendar-year company. Any balance is payable within 30 days of filing.
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Detailed Explanation
## How DDPO Works for a d.o.o.
Corporate income tax in Slovenia is called DDPO (davek od dohodkov pravnih oseb). It is administered by FURS, the Financial Administration of the Republic of Slovenia, and the return is filed electronically through eDavki.
## Who Pays It
Resident companies pay DDPO on their worldwide taxable profit. In practice that means a d.o.o. (limited liability company) or a d.d. (joint-stock company). Sole proprietors (s.p.), general partnerships (d.n.o.) and limited partnerships (k.d.) do not pay DDPO. Their profit flows through to the owners or partners and is taxed as personal income tax (dohodnina).
## The Annual Cycle
- Tax year: the calendar year, 1 January to 31 December, unless the company has notified FURS of a different financial year of no more than 12 months.
- Return: due within 3 months of the financial year-end. For a calendar-year company that is 31 March.
- Payment: any balance is payable within 30 days of filing the return.
The 3-month window is short compared with many other EU countries, so the books need to be closed quickly after year-end.
## What Goes Into the Return
The starting point is accounting profit from the ledger. The return then adjusts for items that are treated differently for tax, such as non-deductible expenses and any reliefs the company qualifies for. Finn can prepare the figures from your books and flag items that need a decision, but the return itself is filed by you or your Slovenian accountant (računovodja) through eDavki.
## Shorter Deadlines
Shorter deadlines apply on a change of status, insolvency or liquidation. If any of these events happens, check the filing date with FURS or your accountant straight away.
Source: https://www.fu.gov.si/en/business_events_businesses/corporate_income_tax_return
Real-World Examples
Calendar-year d.o.o. with a March filing
A d.o.o. with a 31 December year-end must file its DDPO return through eDavki by 31 March. If the return shows a balance to pay, that balance is due within 30 days of the day the return is filed.
Sole proprietor with no DDPO return
A freelance designer trading as an s.p. does not file DDPO. Their profit is taxed as personal income tax instead, so the company return deadline does not apply to them.
Common Mistakes to Avoid
- Assuming an s.p. sole proprietor files a DDPO return, when sole proprietors pay personal income tax
- Planning around a 6 to 9 month filing window common in other countries, when Slovenia allows 3 months
- Forgetting that the balance is due within 30 days of filing, not on the filing deadline itself
Frequently Asked Questions
Which form of tax return does a d.o.o. file?
A d.o.o. files the annual DDPO return through eDavki, the FURS online portal. Paper filing is not the normal route.
Can a Slovenian company use a non-calendar financial year?
Yes. A company may elect a different financial year by notifying FURS, provided the period does not exceed 12 months. The return is then due 3 months after that year-end.
Practical Tips
- Close the books for the year in January so there are still weeks left before 31 March
- Ask your accountant which adjustments apply to your company before the return is prepared
- Keep the eDavki access for the company active, because the return cannot be filed without it
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