Entry into the tax register and tax number
Tax Register of the Republic of Slovenia (hereinafter: the tax register) is a computerized and uniform database of taxable persons. It is connected to other state records and kept by the Financial Administration of the Republic of Slovenia (hereinafter: FURS) on the basis of the tax numbers and other information required by the Slovenian Financial Administration Act .
The following shall be entered in the tax register:
- operators registered in the Slovenian Court Register of Legal Entities;
- natural persons (individuals) having permanent residence in the Republic of Slovenia;
- natural persons (individuals) having temporary residence in the Republic of Slovenia;
- sole traders;
- other legal and natural persons engaged in business and recorded in other registers or records of the Republic of Slovenia;
- legal and natural persons not having a seat or some other registered form in the Republic of Slovenia, but engaged in business in Slovenia;
- associations of persons under foreign law without legal personality;
- direct users of the state or municipal budget;
- persons not covered by the preceding indents.
Entry into the tax register can be made on the basis of application for entry into the tax register or ex officio. Upon entry of the required data into the tax register, the tax number is allocated to the person of entry.
Tax number is a unique identifier of a person for tax purposes. It is used for uniform specification and interconnectivity of such data in different records kept by the tax authorities. The tax number is an eight-digit number controlled under module 11. The first seven digits are random selected (the first digit cannot be 0) and the last is the control digit. Additional alpha or numeric characters to the tax number can be required by the tax legislation (e.g. the Slovenian VAT number is the tax number with SI prefix). Provisions on the use of the tax number also apply to the so complemented number.
The tax number can also be allocated to a non-taxable person if needed in the tax procedure.
- European Commission – TAXUD – Tax identification numbers (TIN)
- European Commission – TAXUD – TIN online check module (Disclaimer: The module confirms only whether the structure (types and number of characters) and syntax (i.e. algorithm) are valid. It does NOT confirm the identity of a person nor whether the TIN actually exists or has been allocated.)
- OECD – Tax identification numbers (TINs)