Reporting entities must submit CbC reports in accordance with the delivery instructions published in Annex 21 of the Rules Amending the Rules on the Implementation of ZDavP-2 (Official Gazette of the Republic of Slovenia, Nos. 30/17, 37/18 and 106/20)

Regfollower Desk 

Slovenia’s Financial Administration (FURS) announced on 21 October 2025 that multinational groups must submit their Country-by-Country (CbC) reports for the 2024 financial year by 31 December 2025.

Reporting entities must submit CbC reports in accordance with the delivery instructions published in Annex 21 of the Rules Amending the Rules on the Implementation of ZDavP-2 (Official Gazette of the Republic of Slovenia, Nos. 30/17, 37/18 and 106/20).

When submitting, the Technical Guidance on the Form and Method of Delivery (Technical Protocol), published at www.fu.gov.si/cbcr under the section “Detailed Descriptions/Technical Information,” must be followed as it provides detailed definitions of the format and delivery method of CbC reports to FURS.

FURS will verify the validity of the received files and will provide an appropriate response to the reporting entity in the form of a status message, sent via the B2B channel. If, during the receipt of CbC reports, FURS detects any irregularities based on the established controls in accordance with the Technical Protocol, a rejection message will be issued. In such cases, reporting entities must resubmit a corrected CbC report.

Reporting entities submitting a CbC report to FURS for the first time (or those changing their server certificate) must complete the following steps when establishing the communication channel:

  • Before reporting begins, the reporting entity’s server certificate must be registered for CbC submission in the eDavki system (via document Edp-PriSP on the eDavki portal). Instructions are available at www.fu.gov.si/cbcr in the “Detailed Descriptions/Technical Information” section. In case of difficulties, technical support is available at: sd.fu(at)gov.si (the email subject must include “#B2B IZMENJAVE”).
  • After successful registration, the reporting entity must send a notification (free-form text) to sd.fu(at)gov.si confirming that the certificate has been registered (including the Edp-PriSP document number submitted via eDavki or the tax number of the institution submitting the document). Based on this notification, FURS activates the certificate and will confirm the activation by email.
  • For data exchange, the reporting entity must use the web service ZBS_B2BService, version 2.12.
  • The reporting entity must import the FURS B2B profile. The production environment profile is available at www.fu.gov.si/cbcr in “Detailed Descriptions/Technical Information.” It must also be verified that the appropriate intermediate certificate (Entrust EV TLS Issuing RSA CA 2) and root certificate (Sectigo Public Server Authentication Root R46) are imported into the trusted store and that the ZBS application has access to them. Certificates can be downloaded from the official SECTIGO website (under Resources/Knowledge Base/Certificates/Sectigo Intermediate Certificates – RSA, section “Attachments”).

The reporting entity must then send the profile, including the public key of the digital certificate used to sign files, via the B2B channel. Profile exchange is a standard operation in the ZBS_B2B application v.2.12. Using the “Send Profile” button in the “General Settings” menu sends the profile to FURS. Profile registration is automatic, so no confirmation message is issued if it is sent successfully.