On 2 April 2020, The Slovenian Parliament has approved an Act as a consequence of the epidemic of an infectious disease COVID-19. The Act contains several tax measures to mitigate the financial impact of the present circumstance. The main tax measures are as following:

  • The deadline for corporate tax returns and annual reports for the tax year 2019 is extended to 31 May 2020 from 31 March 2020;
  • Extends the deadline for issuing tax calculations for individual taxpayers for 2019 until 30 June 2020;
  • Postponement of the deadline until 31 August 2020 for individuals for filing their annual tax returns, who will not receive their tax calculation for personal income tax for 2019 by 15 July 2020;
  • The tax authority may authorize the deferral of tax for up to two years or allow the payment of tax in a maximum of 24 monthly installments over a period of 24 months due to the loss of ability to generate income due to an epidemic.

The Act is effective from 29 March 2020