Tax News - October 2025

Draft Law on Mandatory Christmas Bonus for All Employees

The Government of the Republic of Slovenia has presented the foundations for a new draft law that would introduce a mandatory Christmas bonus (14th salary) for all employees in both the private and public sectors. The main aim of the proposal is to enhance the social security of employees and ensure a fairer distribution of company profits at the end of the year.

Key provisions of the proposal:

-        Mandatory Christmas bonus for all employees, regardless of sector or collective agreement.

-        The bonus amount would be at least 50% of the minimum wage, which currently amounts to approximately EUR 678 gross.

-        The Christmas bonus would be exempt from personal income tax and social security contributions, similar to the annual leave allowance, making the taxation more favorable for employers.

The law would apply to all types of employment relationships (fixed-term, permanent, part-time, etc.).

New Obligations for Banks Regarding Instant Payments Under the New EU Regulation

As of this year, a new European Regulation on Instant Payments (EU) 2024/886 has come into force, introducing significant changes for banks and payment service users. The regulation mandates the implementation of instant payment services in euros, which must be executed within a maximum of 10 seconds, 24 hours a day, every day of the year.

Payment service providers in the euro area must enable the receipt of instant payments by October 9, 2025, while the deadline for sending payments and meeting additional technical requirements already passed on April 9, 2025.

One of the key changes is the mandatory verification of the match between the recipient's name and IBAN, which aims to reduce errors and fraud. Users will receive a warning before confirming the payment if the information does not match. Banks are therefore advising businesses to align their official names across all documents and systems.

It is also important to note that banks may not charge higher fees for instant payments than for regular transfers.

FURS Identifies VAT Fraud Using Submitted VAT Records

The Slovenian Financial Administration (FURS) has, during its initial analysis of submitted VAT returns and records of charged and deducted VAT for July 2025, identified cases where taxpayers claimed VAT deductions from suppliers who failed to meet their tax obligations. Such actions constitute participation in transactions aimed at evading VAT payments even if the taxpayers were unaware of the irregularities.

In these cases, FURS will issue warnings and, where necessary, carry out audits. If taxpayers continue to do business with high-risk partners after receiving a warning, they may become jointly liable for the unpaid VAT.

The purpose of these measures is to ensure timely and accurate VAT reporting and to establish fair business conditions for all taxpayers.

FURS Expands Its Range of Digital Chatbots

The Slovenian Financial Administration (FURS) has upgraded its digital chatbot, which was originally designed for taxation of natural persons and VAT-related queries. Following a positive response from users, the service was expanded over the summer - the chatbot now also covers corporate taxes, customs, environmental charges, excise duties, and the Carbon Border Adjustment Mechanism (CBAM).

The chatbot operates 24/7 and provides quick, clear answers to frequently asked questions. This reduces the workload of the contact center and helps users correctly fulfill their obligations. It is a tool powered by generative artificial intelligence, drawing information from FURS’s official sources.

Data security is ensured - the chatbot does not access personal databases, so users are advised not to enter sensitive information.