Tax news - June 2025

Increase in Excise Duty on Alcohol and Alcoholic Beverages

In May, the Government of the Republic of Slovenia adopted a Decree on the Determination of the Amount of Excise Duty on Alcohol and Alcoholic Beverages, which increases excise duties on alcohol and alcoholic beverages by 7 percent as of June 1, 2025. This measure is part of a broader tax policy that, in addition to fiscal goals, also takes into account public health objectives.

The increase in excise duties on alcoholic beverages is part of the government’s wider efforts to address health risk factors, similar to previously introduced measures on the taxation of sugary drinks. The aim of these measures is to contribute to healthier dietary habits among the population and to encourage the restructuring of the beverage market toward lower alcohol and sugar content.

Second Batch of Informative Personal Income Tax Calculations for 2024

On May 30, 2025, the Financial Administration of the Republic of Slovenia (FURS) sent out the second batch of informative personal income tax calculations for the year 2024. In this phase, 627,746 taxpayers will receive the documents, with more than one-third of the calculations delivered electronically via the eDavki (eTaxes) portal through the eVročanje (eDelivery) system.

All individuals receiving their informative calculation in this batch have until June 30, 2025, to file an objection. If the calculation indicates an amount due, the deadline for payment is set for July 30, 2025. For those entitled to a tax refund, the Financial Administration will transfer the amount to their bank accounts by the same date at the latest.

Financial Administration’s Chatbots for Personal Income Tax and VAT

The Financial Administration of the Republic of Slovenia has upgraded its digital services with the launch of two chatbots, providing users with fast and easy access to information on VAT, tax registers, and personal income tax—available 24 hours a day, seven days a week.

The chatbots are powered by modern generative artificial intelligence, delivering instant answers to the most common questions without the need to wait or contact staff directly. This contributes to better-informed taxpayers, fewer errors in application submissions, and a reduced need for corrections.

The Financial Administration plans to extend the use of chatbots to other tax areas in the coming months, aiming to further simplify communication and enhance user support. Both digital assistants are available on the official website of the Financial Administration..

Individual Investment Accounts Act

On May 27, 2025, the National Assembly adopted the Individual Investment Accounts Act, introducing a new type of investment account for individuals. The purpose of the Act is to encourage long-term saving in financial instruments and to strengthen the Slovenian capital market.

The Individual Investment Account (IIA) offers a tax-advantaged and simplified investment option, with annual contribution limits and a tax exemption after 15 years of saving without withdrawals. The Act also provides for oversight of service providers and the establishment of official registries managed by the Securities Market Agency (ATVP) and the Financial Administration (FURS).

The introduction of IIAs is part of the Capital Market Development Strategy 2023–2030.

VAT Refund in Third Countries

Taxable persons established in Slovenia cannot claim a refund of value added tax (VAT) charged in third countries through the VAT return form (DDV-O). Instead, taxable persons must submit a refund claim directly to the competent tax authority in the country where the VAT was charged.

The VAT refund procedure in a third country is governed by that country's legislation. Therefore, for detailed information regarding the submission of the claim and the decision-making process, taxable persons must consult the relevant authority in the respective country. It is important to note that some countries may restrict VAT refunds for certain types of goods or services, such as fuel, food, accommodation, consultancy services, or trade fair expenses.

In most cases, third countries only allow VAT refunds if a reciprocity agreement has been established with Slovenia. A list of countries with which such reciprocity exists is available on the Slovenian tax authority’s website.

In most third countries, the deadline for submitting a VAT refund claim for the year 2024 is 30 June 2025.