Slovenia Tax Calendar 2026–2027

Employers must pay October 2026 salaries by the 18th of the following month (ZDR-1 art. 134) and file the REK-O withholding return no later than the day the salary is paid; the withheld personal income tax advance and social security contributions are paid within 5 days of the payout.

Businesses that carry out intra-EU transactions and must file a recapitulative statement (RP-O) submit the monthly DDV-O return for October 2026 by the 20th of the following month. FURS guidance sets the VAT payment deadline at the last working day of the following month.

VAT-registered businesses that made intra-EU supplies of goods or services (or call-off stock transfers) in October 2026 file the RP-O through eDavki by the 20th of the following month. A statement is needed only for months with intra-EU transactions or corrections.

Sole traders (s.p.) and owner-managers insured on their own account pay social security contributions for October 2026 by the 20th of the following month. FURS lodges the pre-filled POPSV in eDavki by the 10th; if it is missing or wrong, file your own OPSVL by the 15th.

Companies pay the monthly advance instalment of corporate income tax for October 2026 by the 20th of the following month, in the amount set by the last DDPO return.

Sole traders (s.p.) pay the monthly advance instalment of income tax on business income for October 2026 by the 20th of the following month, in the amount set by the last DohDej return.

VAT-registered businesses that make no intra-EU transactions file the DDV-O return for October 2026 and pay the VAT by the last working day of the following month; the VAT records (evidenci obračunanega DDV in odbitka DDV) are due by the same date. The period is a calendar quarter if taxable turnover in the previous calendar year was €210,000 or less (monthly for the first 12 months after registration).

Employers must pay November 2026 salaries by the 18th of the following month (ZDR-1 art. 134) and file the REK-O withholding return no later than the day the salary is paid; the withheld personal income tax advance and social security contributions are paid within 5 days of the payout. The winter allowance (zimski regres) under ZPZR is also due by 18 December and is reported on REK-O.

Businesses that carry out intra-EU transactions and must file a recapitulative statement (RP-O) submit the monthly DDV-O return for November 2026 by the 20th of the following month. FURS guidance sets the VAT payment deadline at the last working day of the following month.

VAT-registered businesses that made intra-EU supplies of goods or services (or call-off stock transfers) in November 2026 file the RP-O through eDavki by the 20th of the following month. A statement is needed only for months with intra-EU transactions or corrections.

Sole traders (s.p.) and owner-managers insured on their own account pay social security contributions for November 2026 by the 20th of the following month. FURS lodges the pre-filled POPSV in eDavki by the 10th; if it is missing or wrong, file your own OPSVL by the 15th.

Companies pay the monthly advance instalment of corporate income tax for November 2026 by the 20th of the following month, in the amount set by the last DDPO return.

Sole traders (s.p.) pay the monthly advance instalment of income tax on business income for November 2026 by the 20th of the following month, in the amount set by the last DohDej return.

VAT-registered businesses that make no intra-EU transactions file the DDV-O return for November 2026 and pay the VAT by the last working day of the following month; the VAT records (evidenci obračunanega DDV in odbitka DDV) are due by the same date. The period is a calendar quarter if taxable turnover in the previous calendar year was €210,000 or less (monthly for the first 12 months after registration).

Employers must pay December 2026 salaries by the 18th of the following month (ZDR-1 art. 134) and file the REK-O withholding return no later than the day the salary is paid; the withheld personal income tax advance and social security contributions are paid within 5 days of the payout.

Businesses that carry out intra-EU transactions and must file a recapitulative statement (RP-O) submit the monthly DDV-O return for December 2026 by the 20th of the following month. FURS guidance sets the VAT payment deadline at the last working day of the following month.

VAT-registered businesses that made intra-EU supplies of goods or services (or call-off stock transfers) in December 2026 file the RP-O through eDavki by the 20th of the following month. A statement is needed only for months with intra-EU transactions or corrections.

Sole traders (s.p.) and owner-managers insured on their own account pay social security contributions for December 2026 by the 20th of the following month. FURS lodges the pre-filled POPSV in eDavki by the 10th; if it is missing or wrong, file your own OPSVL by the 15th.

Companies pay the monthly advance instalment of corporate income tax for December 2026 by the 20th of the following month, in the amount set by the last DDPO return. Companies on quarterly instalments (calendar tax year) pay their quarterly instalment on the same day.

Sole traders (s.p.) pay the monthly advance instalment of income tax on business income for December 2026 by the 20th of the following month, in the amount set by the last DohDej return. Those on quarterly instalments pay their quarterly instalment on the same day.

VAT-registered businesses that make no intra-EU transactions file the DDV-O return for December 2026 and pay the VAT by the last working day of the following month; the VAT records (evidenci obračunanega DDV in odbitka DDV) are due by the same date. The period is a calendar quarter if taxable turnover in the previous calendar year was €210,000 or less (monthly for the first 12 months after registration). Quarterly filers file the return for Q4 2026 on the same day.

Employers must pay January 2027 salaries by the 18th of the following month (ZDR-1 art. 134) and file the REK-O withholding return no later than the day the salary is paid; the withheld personal income tax advance and social security contributions are paid within 5 days of the payout.

Businesses that carry out intra-EU transactions and must file a recapitulative statement (RP-O) submit the monthly DDV-O return for January 2027 by the 20th of the following month. FURS guidance sets the VAT payment deadline at the last working day of the following month.

VAT-registered businesses that made intra-EU supplies of goods or services (or call-off stock transfers) in January 2027 file the RP-O through eDavki by the 20th of the following month. A statement is needed only for months with intra-EU transactions or corrections.

Sole traders (s.p.) and owner-managers insured on their own account pay social security contributions for January 2027 by the 20th of the following month. FURS lodges the pre-filled POPSV in eDavki by the 10th; if it is missing or wrong, file your own OPSVL by the 15th.

Companies pay the monthly advance instalment of corporate income tax for January 2027 by the 20th of the following month, in the amount set by the last DDPO return.

Sole traders (s.p.) pay the monthly advance instalment of income tax on business income for January 2027 by the 20th of the following month, in the amount set by the last DohDej return.

VAT-registered businesses that make no intra-EU transactions file the DDV-O return for January 2027 and pay the VAT by the last working day of the following month; the VAT records (evidenci obračunanega DDV in odbitka DDV) are due by the same date. The period is a calendar quarter if taxable turnover in the previous calendar year was €210,000 or less (monthly for the first 12 months after registration).

Individuals file the 2026 returns for capital gains on securities and shares and — where no Slovenian payer withheld the tax — for dividends, interest and rental income by 28 February. These incomes are taxed separately from the annual income tax assessment.

Employers must pay February 2027 salaries by the 18th of the following month (ZDR-1 art. 134) and file the REK-O withholding return no later than the day the salary is paid; the withheld personal income tax advance and social security contributions are paid within 5 days of the payout.

Businesses that carry out intra-EU transactions and must file a recapitulative statement (RP-O) submit the monthly DDV-O return for February 2027 by the 20th of the following month. FURS guidance sets the VAT payment deadline at the last working day of the following month.

VAT-registered businesses that made intra-EU supplies of goods or services (or call-off stock transfers) in February 2027 file the RP-O through eDavki by the 20th of the following month. A statement is needed only for months with intra-EU transactions or corrections.

Sole traders (s.p.) and owner-managers insured on their own account pay social security contributions for February 2027 by the 20th of the following month. FURS lodges the pre-filled POPSV in eDavki by the 10th; if it is missing or wrong, file your own OPSVL by the 15th.

Companies pay the monthly advance instalment of corporate income tax for February 2027 by the 20th of the following month, in the amount set by the last DDPO return.

Sole traders (s.p.) pay the monthly advance instalment of income tax on business income for February 2027 by the 20th of the following month, in the amount set by the last DohDej return.

VAT-registered businesses that make no intra-EU transactions file the DDV-O return for February 2027 and pay the VAT by the last working day of the following month; the VAT records (evidenci obračunanega DDV in odbitka DDV) are due by the same date. The period is a calendar quarter if taxable turnover in the previous calendar year was €210,000 or less (monthly for the first 12 months after registration).

Companies whose tax year is the calendar year file the 2026 corporate income tax return through eDavki by 31 March, even if they had no income. The return also sets the advance instalments for 2027.

Sole traders (s.p.) and other self-employed individuals file the 2026 return on business income through eDavki by 31 March. The return also sets the advance instalments for 2027.

Employers must pay March 2027 salaries by the 18th of the following month (ZDR-1 art. 134) and file the REK-O withholding return no later than the day the salary is paid; the withheld personal income tax advance and social security contributions are paid within 5 days of the payout.

Businesses that carry out intra-EU transactions and must file a recapitulative statement (RP-O) submit the monthly DDV-O return for March 2027 by the 20th of the following month. FURS guidance sets the VAT payment deadline at the last working day of the following month.

VAT-registered businesses that made intra-EU supplies of goods or services (or call-off stock transfers) in March 2027 file the RP-O through eDavki by the 20th of the following month. A statement is needed only for months with intra-EU transactions or corrections.

Sole traders (s.p.) and owner-managers insured on their own account pay social security contributions for March 2027 by the 20th of the following month. FURS lodges the pre-filled POPSV in eDavki by the 10th; if it is missing or wrong, file your own OPSVL by the 15th.

Companies pay the monthly advance instalment of corporate income tax for March 2027 by the 20th of the following month, in the amount set by the last DDPO return. Companies on quarterly instalments (calendar tax year) pay their quarterly instalment on the same day. If the 2026 DDPO return was filed in March, the catch-up instalment (poračunska akontacija) for January and February is also due today.

Sole traders (s.p.) pay the monthly advance instalment of income tax on business income for March 2027 by the 20th of the following month, in the amount set by the last DohDej return. Those on quarterly instalments pay their quarterly instalment on the same day. If the 2026 DohDej return was filed in March, the catch-up instalment for January and February is also due today.

VAT-registered businesses that make no intra-EU transactions file the DDV-O return for March 2027 and pay the VAT by the last working day of the following month; the VAT records (evidenci obračunanega DDV in odbitka DDV) are due by the same date. The period is a calendar quarter if taxable turnover in the previous calendar year was €210,000 or less (monthly for the first 12 months after registration). Quarterly filers file the return for Q1 2027 on the same day.

Companies pay any corporate income tax still owed under the 2026 DDPO return by 30 April.

Sole traders pay any income tax still owed under the 2026 DohDej return by 30 April.

Employers must pay April 2027 salaries by the 18th of the following month (ZDR-1 art. 134) and file the REK-O withholding return no later than the day the salary is paid; the withheld personal income tax advance and social security contributions are paid within 5 days of the payout.

Businesses that carry out intra-EU transactions and must file a recapitulative statement (RP-O) submit the monthly DDV-O return for April 2027 by the 20th of the following month. FURS guidance sets the VAT payment deadline at the last working day of the following month.

VAT-registered businesses that made intra-EU supplies of goods or services (or call-off stock transfers) in April 2027 file the RP-O through eDavki by the 20th of the following month. A statement is needed only for months with intra-EU transactions or corrections.

Sole traders (s.p.) and owner-managers insured on their own account pay social security contributions for April 2027 by the 20th of the following month. FURS lodges the pre-filled POPSV in eDavki by the 10th; if it is missing or wrong, file your own OPSVL by the 15th.

Companies pay the monthly advance instalment of corporate income tax for April 2027 by the 20th of the following month, in the amount set by the last DDPO return.

Sole traders (s.p.) pay the monthly advance instalment of income tax on business income for April 2027 by the 20th of the following month, in the amount set by the last DohDej return.

VAT-registered businesses that make no intra-EU transactions file the DDV-O return for April 2027 and pay the VAT by the last working day of the following month; the VAT records (evidenci obračunanega DDV in odbitka DDV) are due by the same date. The period is a calendar quarter if taxable turnover in the previous calendar year was €210,000 or less (monthly for the first 12 months after registration).

Employers must pay May 2027 salaries by the 18th of the following month (ZDR-1 art. 134) and file the REK-O withholding return no later than the day the salary is paid; the withheld personal income tax advance and social security contributions are paid within 5 days of the payout.

Businesses that carry out intra-EU transactions and must file a recapitulative statement (RP-O) submit the monthly DDV-O return for May 2027 by the 20th of the following month. FURS guidance sets the VAT payment deadline at the last working day of the following month.

VAT-registered businesses that made intra-EU supplies of goods or services (or call-off stock transfers) in May 2027 file the RP-O through eDavki by the 20th of the following month. A statement is needed only for months with intra-EU transactions or corrections.

Sole traders (s.p.) and owner-managers insured on their own account pay social security contributions for May 2027 by the 20th of the following month. FURS lodges the pre-filled POPSV in eDavki by the 10th; if it is missing or wrong, file your own OPSVL by the 15th.

Companies pay the monthly advance instalment of corporate income tax for May 2027 by the 20th of the following month, in the amount set by the last DDPO return.

Sole traders (s.p.) pay the monthly advance instalment of income tax on business income for May 2027 by the 20th of the following month, in the amount set by the last DohDej return.

VAT-registered businesses that make no intra-EU transactions file the DDV-O return for May 2027 and pay the VAT by the last working day of the following month; the VAT records (evidenci obračunanega DDV in odbitka DDV) are due by the same date. The period is a calendar quarter if taxable turnover in the previous calendar year was €210,000 or less (monthly for the first 12 months after registration).

Employers must pay June 2027 salaries by the 18th of the following month (ZDR-1 art. 134) and file the REK-O withholding return no later than the day the salary is paid; the withheld personal income tax advance and social security contributions are paid within 5 days of the payout.

Businesses that carry out intra-EU transactions and must file a recapitulative statement (RP-O) submit the monthly DDV-O return for June 2027 by the 20th of the following month. FURS guidance sets the VAT payment deadline at the last working day of the following month.

VAT-registered businesses that made intra-EU supplies of goods or services (or call-off stock transfers) in June 2027 file the RP-O through eDavki by the 20th of the following month. A statement is needed only for months with intra-EU transactions or corrections.

Sole traders (s.p.) and owner-managers insured on their own account pay social security contributions for June 2027 by the 20th of the following month. FURS lodges the pre-filled POPSV in eDavki by the 10th; if it is missing or wrong, file your own OPSVL by the 15th.

Companies pay the monthly advance instalment of corporate income tax for June 2027 by the 20th of the following month, in the amount set by the last DDPO return. Companies on quarterly instalments (calendar tax year) pay their quarterly instalment on the same day.

Sole traders (s.p.) pay the monthly advance instalment of income tax on business income for June 2027 by the 20th of the following month, in the amount set by the last DohDej return. Those on quarterly instalments pay their quarterly instalment on the same day.

VAT-registered businesses that make no intra-EU transactions file the DDV-O return for June 2027 and pay the VAT by the last working day of the following month; the VAT records (evidenci obračunanega DDV in odbitka DDV) are due by the same date. The period is a calendar quarter if taxable turnover in the previous calendar year was €210,000 or less (monthly for the first 12 months after registration). Quarterly filers file the return for Q2 2027 on the same day.

FURS sends most residents a pre-filled assessment (informativni izračun dohodnine) for 2026; anyone who was not served one must file the annual return (napoved za odmero dohodnine) by 31 July. FURS has not yet published its 2027 dispatch dates; objections to an informativni izračun are due 30 days after dispatch.

Employers must pay July 2027 salaries by the 18th of the following month (ZDR-1 art. 134) and file the REK-O withholding return no later than the day the salary is paid; the withheld personal income tax advance and social security contributions are paid within 5 days of the payout.

Businesses that carry out intra-EU transactions and must file a recapitulative statement (RP-O) submit the monthly DDV-O return for July 2027 by the 20th of the following month. FURS guidance sets the VAT payment deadline at the last working day of the following month.

VAT-registered businesses that made intra-EU supplies of goods or services (or call-off stock transfers) in July 2027 file the RP-O through eDavki by the 20th of the following month. A statement is needed only for months with intra-EU transactions or corrections.

Sole traders (s.p.) and owner-managers insured on their own account pay social security contributions for July 2027 by the 20th of the following month. FURS lodges the pre-filled POPSV in eDavki by the 10th; if it is missing or wrong, file your own OPSVL by the 15th.

Companies pay the monthly advance instalment of corporate income tax for July 2027 by the 20th of the following month, in the amount set by the last DDPO return.

Sole traders (s.p.) pay the monthly advance instalment of income tax on business income for July 2027 by the 20th of the following month, in the amount set by the last DohDej return.

VAT-registered businesses that make no intra-EU transactions file the DDV-O return for July 2027 and pay the VAT by the last working day of the following month; the VAT records (evidenci obračunanega DDV in odbitka DDV) are due by the same date. The period is a calendar quarter if taxable turnover in the previous calendar year was €210,000 or less (monthly for the first 12 months after registration).

Businesses that carry out intra-EU transactions and must file a recapitulative statement (RP-O) submit the monthly DDV-O return for August 2027 by the 20th of the following month. FURS guidance sets the VAT payment deadline at the last working day of the following month.

VAT-registered businesses that made intra-EU supplies of goods or services (or call-off stock transfers) in August 2027 file the RP-O through eDavki by the 20th of the following month. A statement is needed only for months with intra-EU transactions or corrections.

Employers must pay August 2027 salaries by the 18th of the following month (ZDR-1 art. 134) and file the REK-O withholding return no later than the day the salary is paid; the withheld personal income tax advance and social security contributions are paid within 5 days of the payout.

Sole traders (s.p.) and owner-managers insured on their own account pay social security contributions for August 2027 by the 20th of the following month. FURS lodges the pre-filled POPSV in eDavki by the 10th; if it is missing or wrong, file your own OPSVL by the 15th.

Companies pay the monthly advance instalment of corporate income tax for August 2027 by the 20th of the following month, in the amount set by the last DDPO return.

Sole traders (s.p.) pay the monthly advance instalment of income tax on business income for August 2027 by the 20th of the following month, in the amount set by the last DohDej return.

VAT-registered businesses that make no intra-EU transactions file the DDV-O return for August 2027 and pay the VAT by the last working day of the following month; the VAT records (evidenci obračunanega DDV in odbitka DDV) are due by the same date. The period is a calendar quarter if taxable turnover in the previous calendar year was €210,000 or less (monthly for the first 12 months after registration).

Slovenian businesses claim refunds of VAT charged in other EU member states during 2026 by filing through eDavki by 30 September.

Employers must pay September 2027 salaries by the 18th of the following month (ZDR-1 art. 134) and file the REK-O withholding return no later than the day the salary is paid; the withheld personal income tax advance and social security contributions are paid within 5 days of the payout.

Businesses that carry out intra-EU transactions and must file a recapitulative statement (RP-O) submit the monthly DDV-O return for September 2027 by the 20th of the following month. FURS guidance sets the VAT payment deadline at the last working day of the following month.

VAT-registered businesses that made intra-EU supplies of goods or services (or call-off stock transfers) in September 2027 file the RP-O through eDavki by the 20th of the following month. A statement is needed only for months with intra-EU transactions or corrections.

Sole traders (s.p.) and owner-managers insured on their own account pay social security contributions for September 2027 by the 20th of the following month. FURS lodges the pre-filled POPSV in eDavki by the 10th; if it is missing or wrong, file your own OPSVL by the 15th.

Companies pay the monthly advance instalment of corporate income tax for September 2027 by the 20th of the following month, in the amount set by the last DDPO return. Companies on quarterly instalments (calendar tax year) pay their quarterly instalment on the same day.

Sole traders (s.p.) pay the monthly advance instalment of income tax on business income for September 2027 by the 20th of the following month, in the amount set by the last DohDej return. Those on quarterly instalments pay their quarterly instalment on the same day.

VAT-registered businesses that make no intra-EU transactions file the DDV-O return for September 2027 and pay the VAT by the last working day of the following month; the VAT records (evidenci obračunanega DDV in odbitka DDV) are due by the same date. The period is a calendar quarter if taxable turnover in the previous calendar year was €210,000 or less (monthly for the first 12 months after registration). Quarterly filers file the return for Q3 2027 on the same day.

Employers must pay October 2027 salaries by the 18th of the following month (ZDR-1 art. 134) and file the REK-O withholding return no later than the day the salary is paid; the withheld personal income tax advance and social security contributions are paid within 5 days of the payout.

Businesses that carry out intra-EU transactions and must file a recapitulative statement (RP-O) submit the monthly DDV-O return for October 2027 by the 20th of the following month. FURS guidance sets the VAT payment deadline at the last working day of the following month.

VAT-registered businesses that made intra-EU supplies of goods or services (or call-off stock transfers) in October 2027 file the RP-O through eDavki by the 20th of the following month. A statement is needed only for months with intra-EU transactions or corrections.

Sole traders (s.p.) and owner-managers insured on their own account pay social security contributions for October 2027 by the 20th of the following month. FURS lodges the pre-filled POPSV in eDavki by the 10th; if it is missing or wrong, file your own OPSVL by the 15th.

Companies pay the monthly advance instalment of corporate income tax for October 2027 by the 20th of the following month, in the amount set by the last DDPO return.

Sole traders (s.p.) pay the monthly advance instalment of income tax on business income for October 2027 by the 20th of the following month, in the amount set by the last DohDej return.

VAT-registered businesses that make no intra-EU transactions file the DDV-O return for October 2027 and pay the VAT by the last working day of the following month; the VAT records (evidenci obračunanega DDV in odbitka DDV) are due by the same date. The period is a calendar quarter if taxable turnover in the previous calendar year was €210,000 or less (monthly for the first 12 months after registration).

Businesses that carry out intra-EU transactions and must file a recapitulative statement (RP-O) submit the monthly DDV-O return for November 2027 by the 20th of the following month. FURS guidance sets the VAT payment deadline at the last working day of the following month.

VAT-registered businesses that made intra-EU supplies of goods or services (or call-off stock transfers) in November 2027 file the RP-O through eDavki by the 20th of the following month. A statement is needed only for months with intra-EU transactions or corrections.

Employers must pay November 2027 salaries by the 18th of the following month (ZDR-1 art. 134) and file the REK-O withholding return no later than the day the salary is paid; the withheld personal income tax advance and social security contributions are paid within 5 days of the payout. The winter allowance (zimski regres) under ZPZR is also due by 18 December and is reported on REK-O.

Sole traders (s.p.) and owner-managers insured on their own account pay social security contributions for November 2027 by the 20th of the following month. FURS lodges the pre-filled POPSV in eDavki by the 10th; if it is missing or wrong, file your own OPSVL by the 15th.

Companies pay the monthly advance instalment of corporate income tax for November 2027 by the 20th of the following month, in the amount set by the last DDPO return.

Sole traders (s.p.) pay the monthly advance instalment of income tax on business income for November 2027 by the 20th of the following month, in the amount set by the last DohDej return.

VAT-registered businesses that make no intra-EU transactions file the DDV-O return for November 2027 and pay the VAT by the last working day of the following month; the VAT records (evidenci obračunanega DDV in odbitka DDV) are due by the same date. The period is a calendar quarter if taxable turnover in the previous calendar year was €210,000 or less (monthly for the first 12 months after registration).