Tax office lecture

REPUBLIC OF SLOVENIA
MINISTRY OF FINANCE
TAX ADMINISTRATION OF THE REPUBLIC OF
SLOVENIA
PRESENTATION OF
THE TAX ADMINISTRATION
OF THE REPUBLIC OF
SLOVENIA
07 June 2013

MINISTRY OF FINANCE
SLOVENIA
BRIEF STATISTICAL INFO ON SLOVENIA
REPUBLIC OF SLOVENIA:
 Independent since 1991
 EU Member since 1 May 2004
 EMU Member since 1 January 2007
 Area 20,273 km2
 Number of inhabitants (1 January 2013) 2,058,821
 GDP per capita (2013) 17,244 EUR
 Member of OECD since 2010
Source: Statistical Office of the Republic of Slovenia, May 2013

MINISTRY OF FINANCE
SLOVENIA
EXTERNAL TRADE
In 2012 Slovenia
 exported goods worth EUR 14,5 billion - 2012;
 imported goods worth EUR 15,7 billion - 2012;
 had a trade balance deficit worth EUR 1,2 billion.
Source: Statistical Office of the Republic of Slovenia, May 2013

MINISTRY OF FINANCE
SLOVENIA
EXTERNAL TRADE
Largest business partners (2012)
 Imports (in 1,000 EUR)
Italy 4,052,341
Germany 4,038,528
Austria 2,579,380
Croatia 942,455
India 208,959
 Exports (in 1,000 EUR)
Germany 4,455,617
Italy 2,377,958
Austria 1,731,477
Croatia 1,343,328
India 80,729

MINISTRY OF FINANCE
SLOVENIA
THE BASIC PRESENTATION OF TAX ADMINISTRATION
Tax administration is a constituent of the Ministry of Finance
•General Tax Office
•Special tax Office
•15 Tax Offices with 41 branches
In the context of rationalization on 1 July the Tax Administration
will close down forty one branches throughout Slovenia and
transformed them into a tax office, which should be open for
residents two days a week.

MINISTRY OF FINANCE
SLOVENIA
THE TASKS OF THE SLOVENE TAX ADMINISTRATION
• assessment,
• collection,
• supervision and enforcement of taxes and other duties on the basis
of the laws and other regulations and international agreements,
• since 1.1.2013 supervision of gaming activities
TASKS OF GENERAL TAX OFFICE
- Organisation of the work of the Tax Offices
- Direct supervision over the work of Tax
Offices
- Managing of the Tax register
- Providing uniform implementation of tax
legislation
- Providing uniform implementation of tax audit
procedure and tax enforcement
- Conducting tax investigation and developing
methods and techniques for preventing fiscal
evasion and avoidance
- Training of Tax Administration’s employees
- Informing the public
- Co-operation with state’s bodies
- International co-operation and exchange of
information
- Direct supervision over the work of Tax
Offices
legislation
information
- Direct supervision over the work of Tax Offices
legislation
information
- Direct supervision over the work of Tax Offices
legislation
information

MINISTRY OF FINANCE
SLOVENIA
DIVISION OF REGIONAL TAX OFFICES
GENERAL TAX OFFICE and
SPECIAL TAX OFFICE

MINISTRY OF FINANCE
SLOVENIA
HUMAN RESOURCES

MINISTRY OF FINANCE
SLOVENIA
HUMAN RESOURCES
The Slovenian Tax Administration has 2.421 employees (2012)

MINISTRY OF FINANCE
SLOVENIA
LEVEL OF EDUCATION

MINISTRY OF FINANCE
SLOVENIA
WEB TAX ADMINISTRATION
• Substantially upgraded knowledge base –
virtual assistant tax named VIDA
220,188 answers in 2012
• Web-site contains all current answers
to the questions taxpayers at all tax areas
31,295 written responses to the questions of taxpayers

MINISTRY OF FINANCE
SLOVENIA
NUMBER OF TAXPAYERS ENTERED INTO TAX REGISTER
Number of taxpayers on 31 December 2012:
 Number of individuals 2,590,456
 Number of individuals,
performing business activities 90,915
 Number of legal entities 128,338
 In total 2,809,709

MINISTRY OF FINANCE
SLOVENIA
TAX SYSTEM IN SLOVENIA
Taxes in Slovenia are divided into:
•Direct taxes on income
•Direct taxes on property
•Indirect taxes

MINISTRY OF FINANCE
SLOVENIA
INCOME TAX FOR INDIVIDUALS
Personal income tax rate
If the net annual taxable amount is
(in euro)
Income tax amount is
(in euro)
above to
7.840,53 16 %
7.840,53 15.681,03 1.254,48 + 27 % nad 7.840,53
15.681,03 3.371,42 + 41 % nad 15.681,03

MINISTRY OF FINANCE
SLOVENIA
GOVERNMENT AND OTHER REVENUES COLLECTED BY
THE TAX ADMINISTRATION
Type of revenue Realisation 2012 (in EUR) Realisation 2011 (in EUR)
Tax revenues 10.430.524.252 10.599.310.058
Non-tax revenues 65.783.048 69.156.117
Transfer revenues 485.508.825 496.974.046
Total government revenues 10.981.816.125 11.165.440.220
Unallocated -5.546.818 13.406.389
Total government revenues
+ unlocated 10.976.269.307 11.178.846.609
Other 0 116.344
IN TOTAL 10.976.269.307 11.178.962.953

MINISTRY OF FINANCE
SLOVENIA
TAX REVENUES
Type of revenue Realisation 2012 (in EUR) Realisation 2011 (in EUR)
Taxes on income and profit 2.661.882.949 2.733.871.017
Social security contributions 5.232.873.659 5.287.058.761
Taxes on payroll and
workforce 25.622.525 28.751.187
Taxes on property 232.995.891 215.078.306
Domestic taxes on goods
and services 2.276.882.006 2.337.581.048
Other taxes 267.222 -3.030.261
TAX REVENUES 10.430.524.252 10.599.310.058

MINISTRY OF FINANCE
SLOVENIA
INTERNATIONAL TAXATION
Double Taxation Convention (DTC)
 Slovenia currently has DTCs in force with 51 countries.
 DTCs concluded by Slovenia follow the OECD Model Tax Convention
on Income and Capital with some modifications.
 Slovenia also concluded DTC with India. It is in force in both
countries since 2004.
 Double taxation shall be eliminated in both countries by ordinary credit
method: Slovenia (or India) shall allow as a deduction from the tax on
the income of its resident, an amount egual to the income tax paid
abroad.
 With India we had very good cooperation in the international tax
matters. Until now there was no specific or problem in the international
taxation.

MINISTRY OF FINANCE
SLOVENIA
THE TAXATION METHOD FOR LEGAL ENTITIES
 Legal persons and individuals performing business activities settle
their tax obligations as a rule under the principle of self-taxation:
taxpayer calculates tax in the tax settlement by him/herself
submits the tax settlement to the tax authority within
prescribed time limits and in the prescribed form fulfils its tax
obligations with payment of tax within the prescribed time
limit

MINISTRY OF FINANCE
SLOVENIA
PROCESSING OF SETTLEMENTS
 Till 1 January 2009 it was possible to submit settlements
 in the paper form
 on the storing media
 in the electronic form
 After 1 January 2009 settlements can be submitted only in the
electronic form.
 Support applications for submission/receiving/transfer into the
background are prepared in a way that the data, which are entered
into the settlement by the taxpayer, are systematically checked in
accordance with calculation and logical built-in controls, set in
advance:
 Detected critical errors: the system doesn’t allow the taxpayer to
submit the settlement!
 Detected non-critical errors: the system submits a warning to the
taxpayer!

MINISTRY OF FINANCE
SLOVENIA
RELIEF FOR SMALL AND MEDIUM COMPANIES
 There is no special tax relief for small and medium
companies, but these companies may receive
subsidies from the state.
 Subsidies are as a rule intended for encouraging development
programmes in small and medium companies, for investments into
research and development.
 Companies may receive subsidies on the basis of tender application
and meeting tender requirements.

MINISTRY OF FINANCE
SLOVENIA
RELIEF FOR SMALL AND MEDIUM COMPANIES
 Relief for investments into specific equipment and intangible
long-term fixed assets (30 % of investments, max 30,000 €)
 Relief for investments into research and development (20 %)
 Additional regional relief for investments into research and
development
 Possible reduction of the tax base for previous tax loss
 Relief for employment of the disabled
 Relief for donations
 Relief for additional pension insurance

MINISTRY OF FINANCE
SLOVENIA
VAT IN SLOVENIA
 TAXABLE PERSON in Slovenia is any person who, independently,
carries out any economic activity in any place, whatever the purpose
or result of that
 Transactions subject to VAT are:
 The supply of goods for consideration within the territory of the
Republic of Slovenia by a taxable person in the course of his/her
economic activity
 The IC acquisition of goods for consideration within the territory
of Slovenia
 The supply of services for consideration within the territory of
Slovenia by a taxable person in the course of his/her economic
activity
 The importation of goods

MINISTRY OF FINANCE
SLOVENIA
TAX RATES
 GENERAL RATE: 20 % of the taxable amount (on 1.7.2013 it will be
increased 22 %)
 the same rate for the supply of goods and for the supply of
services
 REDUCED RATE: 8.5 % of the taxable amount for the supply of goods
and services (on 1.7.2013 9,5 %):
 foodstuffs for human and animal consumption
 medical equipment
 books
 transport of passengers and their personal luggage
 Import of works of art
 the use of sporting facilities
 flats, housing and other facilities intended for permanent residence

MINISTRY OF FINANCE
SLOVENIA
EXEMPTIONS
EXEMPTIONS FROM VAT:
 export
 intracommunity supply
 insurance and reinsurance transactions
 interest
 preschool education, school education, vocational education and
retraining
 hospital and medical care and closely related activities
undertaken by public health institutes
 health care provided by health workers as part of a freelance
health care activity

MINISTRY OF FINANCE
SLOVENIA
NUMBER OF VAT TAXPAYERS
Legal persons Individuals Domestic Foreign 1 month 3 months 6 months Exporter Total taxpayers
31.12.2006 46.323 44.107 89.904 526 50.658 16.446 23.326 929 90.430
31.12.2007 44.133 43.030 86.567 596 38.341 48.822 0 921 87.163
31.12.2008 46.880 45.528 91.741 667 42.191 50.217 0 917 92.408
31.12.2009 49.053 46.985 95.308 730 43.231 52.806 0 886 96.038
31.12.2010 51.155 47.815 98.214 756 44.933 54.037 0 0 98.970
31.12.2011 53.556 48.334 100.984 906 45.966 55.924 0 0 101.890
31.12.2012 48.001 54.760 101.641 1.120 45.292 57.469 0 0 102.761

MINISTRY OF FINANCE
SLOVENIA
VIES
 VAT Information Exchange System
 Links together national VAT databases
 Electronic means of transmitting information between MS relating to:
 Exempt intra–Community supplies
 VAT registration of companies registered in the EU
 At the moment the system connects 27 EU Member States
The control point of the goods flow, which was previously carried out by
the customs authority, is taken over by the computer-supported
VIES system
 the Member States believe that VIES is the basic element for the
possibility of controlling the flow of goods after 1993

MINISTRY OF FINANCE
SLOVENIA
VAT REFUND TO TAXABLE PERSONS,
NOT ESTABLISHED IN SLOVENIA
 The taxable person who is not established in Slovenia has under the
conditions, the right to a VAT refund, charged for goods or services,
which have been supplied to him by other taxable persons on the
territory of Slovenia, or charged at the import of goods into Slovenia.
 India and Slovenia don’t have a signed reciprocity treaty. VAT refund
to taxable persons established outside the Community shall be
granted only on condition of reciprocity.

MINISTRY OF FINANCE
SLOVENIA
INTERNATIONAL COOPERATION AND EXCHANGE OF INFORMATION
Tax Administration exchanges information with the competent
authorities of the Member States of the EU.
Exchange of information on VAT for 2012
TYPE OF EXCHANGE RECEIVED SENT TOTAL
Exchange on request 396 297 693
Spontaneous information 43 36 79
Automatic exchange 14.014 7.067 21.081
New means of transport 14 226 240
VAT refunds 4.267 6.678 10.945
Potential Missing Traders 6.468 0 6.468
Termination of VAT ID 3.133 4 3.137
Allocation VAT ID numbers 124 159 283
Distance selling 8 0 8

MINISTRY OF FINANCE
SLOVENIA
IMPORTANT PROJECTS IN 2013
1. New Tax Information System – Impletation of the ERP system (SAP)
2. The merger of tax and customs administration
3. Tax avoidance and 38. article
4. Horizontal Monitoring

MINISTRY OF FINANCE
SLOVENIA
TAX INFORMATION SYSTEM – IMPLETATION OF THE
ERP SYSTEM (SAP)
• Contract was signed 25.3.2010 with IBM as implementator on SAP
platform (2 subimplementators)
• We went live in October 2011 in the following areas :
– Master data
– Tax Payer Accounting
– Enforcement
– VAT (18 business processes)
– Misdemeanour
– CRM
– Outbound correspondence (300 forms)
– Data warehouse
– 12 migrations of data, 80 interfaces
• 2400 employees (nearly all the employees) of tax administration use the
system (training was very important, during August and September 2011
several hundred workshops have been organized)

MINISTRY OF FINANCE
SLOVENIA
THE PROJECT – PRACTICAL EXPERIENCE
 In tender you have to demand for some of supplier’s staff that they have
experiences with big projects in tax area or (and) public sector area
 You have to demand a person, experienced in solution (not necessary tax area),
who assures unique technical solution in the whole project (system architect)
 Majority of staff must have experience in project, where solution was used
 First financial results: in the first 7 months enforcement was higher than planned
for 62 mil. EUR, what means 17 mil. EUR more money. We believe that to the
end of the year we assure more than 30 mil. EUR additional money in the budget
(value of the project is 25 mil. EUR !)
 Other result : we reduce number of people dealing with payments (ca. 30
people), they can perform other tasks (i.e. desk audit, enforcement…)

MINISTRY OF FINANCE
SLOVENIA
THE MERGER OF TAX AND CUSTOMS ADMINISTRATION
This year should be taken the necessary legal basis that will allow the merger.
Integration project should be on 1.1.2014.

MINISTRY OF FINANCE
SLOVENIA
TAX AVOIDANCE AND 38. ARTICLE
New paragraph 38 of the Law on Tax Procedure provides that a
taxpayer may not use such a program or device that allows you to
delete, correct or change any of the original data format, without the
original record, and any subsequent changes to the data stored on
your device or on another medium used for electronic data processing.
Furthermore, the new ninth paragraph 38 of the Law on Tax Procedure
provides that a manufacturer or supplier of a computer program or
electronic device not taxpayers provide or allow the use of a computer
program or electronic device at the time of sale or transfer of the
application, by default allows you to delete, correct or modify any
original record stored in the device or on other media without the
retention of initial information and any subsequent changes.

MINISTRY OF FINANCE
SLOVENIA
HORIZONTAL MONITORING (HM)
The background and reasons for introduction of HM in Slovenia
•Strategic guidelines of the Slovenian Tax Administration
– Strategic business plan 2010-2013
•Findings of studies, researches and guidelines of
international organizations (IOTA, FISCALIS, OECD)
•Best practice : Dutch model of horizontal monitoring

MINISTRY OF FINANCE
SLOVENIA
First activities
•Two-day public presentation in March 2010, separate for
large taxpayers and banks with Dutch colleagues
•Public invitation for all large taxpayers which would like to
participate in a pilot project in May 2010
•Meetings with CEOs of all registered taxpayers in June,
July and August 2010
•Cooperation with chambers and interest associations
•Participation of Tax Administration in several conferences
and debates

MINISTRY OF FINANCE
SLOVENIA
Goals of the pilot project
•To answer the following question:
“Is the Slovenian tax environment appropriate for establishing
such a system of horizontal monitoring to all taxpayers who are willing
to voluntarily comply and to disclose their risks and to establish
effective systems of internal controls for tax purposes?”
•Setting tax standards or recommendations
•To improve relations between tax authorities and taxpayers

MINISTRY OF FINANCE
SLOVENIA
SLOVENIA'S PARTICIPATION IN INTERNATIONAL
ORGANIZATIONS
OECD since 2010
IOTA since 1997
and other informal organizations
V6
B6

MINISTRY OF FINANCE
SLOVENIA
THANK YOU FOR YOUR ATTENTION

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