Tax News - January 2026

Claiming a Special Allowance for Dependent Family Members

Taxpayers can claim the special allowance for dependent family members in the informative calculation of personal income tax for the year 2025. The deadline for submitting the application in paper form is 5 February 2026, while electronic submission via the eDavki portal is possible until 20 February 2026, as the system will remain open during the entry of data from received paper applications.

A pre-filled application is available on the eDavki portal and mobile app to simplify the submission process.

The application must be submitted by:

• taxpayers who did not claim allowance during the year,
• taxpayers who wish to change the allowance claimed during the year.

New Income Tax Rates and Allowances for 2026

For the tax year 2026, the following income tax rates and allowances apply:

Income Tax Rates:

Tax Allowances:

1.     General Allowance

2. Personal Allowances

3. Special Personal Allowance

For a resident who is a student or pupil: EUR 3,886.35.

For a resident employed and under 29 years of age: EUR 1,443.50 (pro-rated by full months of employment in the tax year)

4. Special Allowance for Dependent Family Members

5. Allowance for Voluntary Supplementary Pension Insurance

Up to the amount of the premium equal to 24% of mandatory pension and disability contributions or 5.844% of the pension but not exceeding EUR 3,224.18 annually.

The deadline for reporting by Slovenian digital platform operators is 31 January 2026

Digital platform operators in Slovenia, through which sellers offer goods or services to third parties, must report transaction data for the year 2025 to the Financial Administration by 31 January 2026.

This obligation arises from the DAC7 Directive, which was transposed into Slovenian law through the amendment ZDavP-2N. Reporting applies to platforms that provide certain services or goods for consideration (personal services, rental of real estate, rental of any means of transport, or sale of goods).

Data must be submitted electronically via the ZBS B2B channel, and a new feature is the option to submit a nil report via eDavki for operators who did not identify any reportable sellers during the year.

Operators must report sellers’ identification details, information on remuneration, commissions, taxes, and financial account data. For property rentals, details of the property and the number of rental days must also be provided.

The scheme for reduced working hours for companies in difficulty has been activated

To preserve jobs, the government has introduced the Reduced Working Hours scheme, which will apply from 5 December 2025 to 5 March 2026. The measure targets companies with difficulty operating in ten sectors:

• C.14 Manufacture of clothing
• C.15 Manufacture of leather, leather products, and related items from other materials
• C.17 Manufacture of paper and paper products
• C.18 Printing and reproduction of recorded media
• C.23 Manufacture of non-metallic mineral products
• C.24 Manufacture of metals
• C.25 Manufacture of fabricated metal products, except machinery and equipment
• C.29 Manufacture of motor vehicles, trailers, and semi-trailers
• C.30 Manufacture of other transport equipment
• C.31 Manufacture of furniture

The scheme allows employers to assign employees on full-time contracts to work reduced hours and partially place them on temporary layoffs. For the unused portion of working time, employers may claim partial reimbursement of wage compensation amounting to 60% of the paid compensation but not exceeding 50% of the average monthly wage in Slovenia.

Employers must apply for reimbursement electronically to the Employment Service of Slovenia within 15 days of assigning reduced working hours. The measure applies to companies that cannot provide 90% of work to at least 30% of employees, subject to statutory conditions.

Income Report Summary for 2025

In accordance with Article 337 of the Tax Procedure Act (ZDavP-2), taxpayers must provide income recipients with a Summary of Income Statement for the period from 1 January to 31 December 2025 by 31 January 2026.

The summary must also include the amount of the winter allowance, marked with code 1112 Winter Allowance. These payments have already been reported to the tax authority via the REK-O form, under income type 1190 – Employment income not included in the tax base, and iREK code 1112 Winter Allowance.

VAT Groups from 1 January 2026 – Use of Identification Numbers and EORI

Starting 1 January 2026, the provisions of ZDDV-1 regarding VAT groups will apply. Members of a VAT group will use the group VAT identification number for transactions with entities outside the group.

Important: The introduction of VAT groups does not affect the use of the EORI number. In customs procedures, each member of the group will continue to use its own EORI number, which corresponds to the tax number with the prefix SI. For customs declarations, the EORI of the individual economic operator must always be indicated, regardless of its inclusion in a VAT group.

New Obligation for Vending Machines – Fiscal Verification of Transactions

Starting January 2026, a new requirement applies to businesses using vending machines. From now on, both machines selling goods and those providing services must enable data exchange with the Financial Administration of the Republic of Slovenia (FURS).

This change stems from the amendment to the Fiscal Verification of Receipts Act, adopted in November 2024, which came into effect with a one-year delay to allow taxpayers to adapt. The aim of the measure is greater digitalization and reducing the risk of tax evasion.

Exceptions remain:

• Farmers under the flat-rate scheme selling primary agricultural products and not registered for VAT,
• Token exchange machines,
• Simple machines without electrical power (e.g., telescopes at viewpoints).

Extended Application of Article 76.a of the Slovenian VAT Act (ZDDV-1)

The Official Gazette of the Republic of Slovenia No. 110/2025 published the Rules on Amendments to the Rules on the Implementation of ZDDV-1, which, among other changes, supplements Article 127.b. Under the amended rules, construction work now also include organization of construction project execution (SKD M/68.120), cleaning of new buildings immediately after completion (SKD O/81.220) and assembly of prefabricated buildings (regardless of classification).

The changes take effect on 1 January 2026.

Examples of construction work now include:

• Construction of residential and non-residential buildings (SKD F/41),
• Construction of civil engineering structures (SKD F/42), e.g., roads, railways, bridges, tunnels, utility infrastructure, water structures, and other low-rise structures,
• Specialized construction works (SKD F/43), e.g., site preparation, demolition, earthworks, test drilling, electrical installations, plumbing, other installations, and finishing works,
• Organization of construction project execution (SKD M/68.120),
• Cleaning of new buildings immediately after completion (SKD O/81.220),
• Assembly of prefabricated buildings (regardless of SKD classification).

Tax Treatment of Income of External Healthcare Service Providers

The Financial Administration of the Republic of Slovenia announces that, after several expert discussions with healthcare providers and the Medical Chamber, a clear conclusion has been reached regarding the correct application of Personal Income Tax Act (ZDoh-2) provisions when cooperating with external providers.

The key is to assess the actual nature of the relationship, as this determines the legal basis and tax treatment of payments. If the cooperation includes elements of dependency within the client’s organized work process, the income is treated as employment income under ZDoh-2, even if the providers are not formally employed.

FURS urges providers to review contracts and align operations with Health Care Services Act (ZZDej) and ZDoh-2 by 1 January 2026. After this date, audits will focus on periods from 2026 onwards, emphasizing the actual substance of cooperation.

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