durs.gov.si : Entry Into Tax & Tax Number Slovenia

Organization : Tax Administration
Type of Facility : Entry Into Tax & Tax Number
Country: Slovenia

Website : http://www.durs.gov.si/en/angleske_strani/entry_into_the_tax_register_and_tax_number/

Entry Into Tax Register & Tax Number:

The tax number (TIN) in Slovenia is defined by the Tax Administration Act (Official Journal of the RS, no. 17/05 – Official consolidated text 1, 59/05 – decision of the Constitutional Court). It was introduced in 1996 as a unique register of identification data of all taxpayers, official source of registration data and the system for exchange of information with other state registers.

Related : Obtaining Tax ID Number Slovenia : www.statusin.org/9579.html

The tax number is the identification sign, which defines the taxpayer (individuals and legal entities) and it is used for uniform specification and connection of data in tax records about the taxpayer, which are managed by the Tax Administration. The tax number is used for all taxes.

When we joined the EU, TIN got a prefix SI (code for Slovenia) for VAT purposes. The tax number is a random eight-digit number (first digit cannot be 0):
1. The first seven digits represent the basic number, which is a randomly chosen number from number range from 1,000,000 to 9,999,999.
2. The eighth digit is a control number, calculated according to module 11.

The Tax Administration issues a certificate about the entry to the subject of entry into the tax register in 8 days after the entry into the tax register. The entity receives the tax number, which is written on the certificate.

The following data are entered into the tax register (Article 42 of the Tax Administration Act – ZDS-1):
Subject of entry into the register of companies,
** Individual with permanent residence in the Republic of Slovenia,
** Individual with temporary residence in the Republic of Slovenia,
** Sole entrepreneur,
** Legal entity and individual, performing business activities, which are entered into another register or other prescribed records on the territory of the RS and are not persons from Items 1 or 4 of this article,
** Legal entity and individual without the seat or any other registered form in the Republic of Slovenia, which perform business activities on the territory of the Republic of Slovenia,
** Person not included in previous items,
** Association of persons according to the foreign law, which has no legal personality.

The subject of entry is entered into the tax register out of official duty or on the basis of application for entry into the tax register. All individuals with permanent residence in the Republic of Slovenia and persons, obliged by the law to submit the application for entry into the tax register to the Tax Administration, but they fail to meet this obligation, are entered into the tax register out of official duty. The Tax Administration acquires data for the entry of persons out of official duty from official registers and records. All other entities are entered into the tax register on the basis of application for entry into the tax register.

Foreign Individuals:
(1) Entry of the individual into the tax register (Article 43 Paragraphs 2-3 of the Tax Administration Act – ZDS-1)

(2) The individual without even temporary residence in Slovenia, although he/she achieves taxable incomes on its territory, shall submit the application for entry into the tax register to the tax office, where the payer of incomes has its seat; if the payer of incomes has no seat in Slovenia, he/she shall submit the application for entry into the tax register to the tax office, where the income has been achieved. If there are more payers of incomes or if the income has been achieved on the territory of several tax offices, then the individual shall in accordance with this paragraph apply for entry into the tax register at the tax office, on the territory of which the payer of the first taxable income, received by this individual, has the seat, or at the tax office, where the first income has been achieved.

(3) The individual without even temporary residence in Slovenia, although he/she is an owner of taxable movable or immovable property, shall submit the application for entry into the tax register to the tax office, on the territory of which this movable property is mainly located or on the territory of which the immovable property is located.

Individuals can print the form for entry into the tax register from this website or get it at the competent tax office (local branch office). They shall complete the form and enclose a personal document, from which the data, which have to be stated on the application, are evident.

Article 8 Paragraph 3 of the Rules on management and maintenance of the tax register states that at the application the person liable for the tax shall submit to the tax body for checking or enclose:
** an identity card or passport or other document, with which the person can prove his/her identity,
** documents, on which other data are based, which are entered into the tax register.

On the basis of the received application the tax administration will enter them into the tax register, assign tax numbers to them and issue confirmations about the entry into the tax register, where tax numbers are also stated.

In accordance with the provision from Article 53 of the General Administrative Procedure Act – ZUP (Official Journal of the RS, no. 22/05 – Official consolidated text) the person may authorise another person for representing him/her in the procedure. It is evident from the above-mentioned facts that if due to remoteness the foreign individual is not able to come to a tax office in Slovenia in person, he/she may authorise another person in writing for the acquisition of the tax number. The authorised person shall have his/her identity document (identity card, passport, etc.), written authorisation and a copy of the identity document of the person, who has authorised him/her, from which all data are evident, which are required at the application for entry into the tax register.