The amendments aim to align domestic tax procedures with EU and OECD standards, enhance reporting obligations, and streamline tax enforcement.
The Slovenian Ministry of Finance (MOF) has submitted a bill proposing changes to the Tax Procedure Law on 9 September 2025. The amendments aim to align domestic tax procedures with EU and OECD standards, enhance reporting obligations, and streamline tax enforcement.
The bill proposes the implementation of EU’s DAC8 directive, which requires automatic exchange of information on crypto asset transactions and extending reporting obligations to both regulated and unregulated service providers.
The bill also proposes the implementation of DAC9, introducing standardised reporting under the Minimum Taxation Directive for calculating the top-up tax. It adopts the GloBe simplified reporting rule for large multinational groups and incorporates provisions of the Minimum Tax Act requiring minimum effective taxation and payment of the top-up tax.
The bill also seeks to improve procedural efficiency by mandating the use of the eDavki system and digital forms for legal entities, sole proprietors, and individuals, along with updated reporting deadlines for corporate restructuring procedures.
If approved by parliament, the amendments will enter into force 15 days after publication.
