- Deadlines for submitting tax returns
The deadline for submitting tax returns concerning corporate income tax (DDPO) and personal income tax with regard to income from activities (DDD) for 2021 is approaching. Tax returns can only be submitted electronically via the e-Davki system, by entering date directly in the DDPO form or DDD form, as the case may be, or by importing xml.scheme DDPO or xml.scheme DDD.
In accordance with the tax measures adopted under the intervention act ZUOPDCE, the DDPO and DDD tax returns for 2021 must be submitted by 30 April 2022 at the latest. As this day falls on Saturday, the deadline for submitting tax returns is 3 May 2022. The deadline for notifying the determination of the tax base by taking into account the standardised expenses and the deadline for submitting annual reports to AJPES is also being extended until the mentioned dates.
A taxpayer who is unable to submit a tax return within the prescribed deadline for justifiable reasons, may be, upon their proposal, allowed by the tax authority to submit a tax return after the expiry of the prescribed deadline. In the proposal, the taxpayer must provide justifications and file the proposal no later than eight days from the day on which the reason for the delay ceased to exist, but no later than three months from the date on which the deadline for submitting the tax return expired (i.e., 30 July 2022). If the tax authority approves the proposal, the tax return submitted in such a way shall be considered timely.
Please also be advised that the taxpayer, who intends to inform the Financial Administration of the Republic of Slovenia in the DDD tax return for 2021 about the termination of determining the tax base taking into account the standardized expenses, must keep relevant books and records as stipulated in paragraph 5 of Article 308 of ZDavP-2 from 1 January 2022.
- Consideration of aids received under intervention measures
All aids received on the basis of intervention measures represent the taxpayer’s income, which means that they must be included in the DDPO and DDD tax returns, whereas the income shall be treated as follows:
- aid in the form of exemption from social security contributions for employees who are employed shall not be exempted from the calculation,
- aid in the form of uncovered fixed costs shall not be exempted from the calculation,
- aid in the form of reimbursement of employees’ compensation shall not be exempted from the calculation,
- aid in the form of part-time subsidies shall not be exempted from the calculation,
- crisis allowance shall not be exempted from the calculation,
- aid to finance the holiday pay for 2021 shall not be exempted from the calculation,
- aid for the purchase of antigenic rapid tests for SARS-CoV-2 virus for self-testing shall not be exempted from the calculation,
- reimbursement of part of the minimum wage in the form of a monthly subsidy shall not be exempted from the calculation,
- monthly basic income (MTD) shall not be exempted from the calculation, unless the beneficiary (already) finds that they do not meet the conditions for MTD – in this case they shall not include such income in the tax returns,
- partial reimbursement of lost income due to quarantine and childcare shall be exempted from the calculation.