Obtaining a tax identification number for a foreign company

Foreign legal persons, not established or do not have other forms of legal registration in the Republic of Slovenia, shall submit to the finance office an application for tax registration (DR-04 form) before commencing their activities in the Republic of Slovenia. Foreign legal persons are entered in the tax register together with their authorised person(s). Authorised person(s) of foreign legal persons is/are also required to file an application for entry in the tax register in order to obtain a Slovenian tax identification number (forms DR-02 or DR-04).

Foreign natural persons carrying out their activities in the territory of the Republic of Slovenia use the tax identification number which they previously received as natural persons and must file an application for entry of data on the performance of activities to the finance office by using the DR-03 form.

What is the procedure for obtaining a tax identification number, i.e. registering an activity?

The completed form(s) must, together with the documents containing the information to be entered in the register, be delivered in person or sent by post to any finance office except to the General Finance Office and to the Special Finance Office. The procedure may be carried out in three ways:

  • personal submission of the application for entry in the tax register at the finance office;
  • through an authorised person. In this case the authorised person must present a power of attorney;
  • by post.

The certificate of assignment of a tax identification number is sent by post to the address indicated on the form. If a complete application is delivered in person to the finance office, the certificate can be issued without delay.

Obligation to notify changes

In case of changing data or additional new data (eg. new address, bank account) persons shall report to the tax authority any change of data from the application within eight days after the occurrence of changes. Changes of data or additional information can be communicated on the DR-02 form (natural person), DR-03 form (natural person with an activiy), DR-04 form (legal entity) or on any other document with all information contained in the prescribed form.