How do I pay

When paying liabilities to FURS, the purpose of the payment can be expressed by choosing from among the prescribed public budget accounts and one of the following possible references:

  1. reference to the selected type of liability;
  2. reference to several types of liability;
  3. reference to the instrument permitting enforcement.

In the case of voluntary payment (prior to the initiation of enforcement proceedings) of taxes, social contributions and other compulsory liabilities, taxpayers determine the type of liability by reference to the payment order. Taxpayers can also choose the method of payment with general reference by which they are to settle several types of liability, i.e. by grouping together liabilities belonging to the same public budget account or the same IBAN account.

The reference used in the payment affects the way in which claims are closed through payments to the public budget accounts.

A payment with reference to the selected liability or instrument permitting enforcement (e.g. SI19 TIN (tax identification number) ‑45004, charge code 45004 for healthcare contributions) closes past-due and non-past-due claims for the selected type of duty.

Closure by payment with a general reference (SI19 TIN‑99996, charge code 99996 provides that the payment is to be applied to all liabilities belonging to the same public budget account) is effected only after the claims have fallen due, i.e. within the same public budget account that received it. If a general reference is used, priority is given to the closure of claims that first fell due.

Payment of social security contributions

Owners of private companies who do not have a salary may pay their social security contributions in a single amount using the reference and into the account specified in the e-invoice SI issued by FURS.

Did you know?

If you wish to settle a specific type of tax liability, a separate payment order must be completed for each type of tax with reference made to the selected liability using the SI 19 TIN‑XXXXX format. The charge codes are published in more detail SI.

Example of a completed form

Example of a completed UPN (universal payment order) form: for the settlement of a selected liability or instrument permitting enforcement SI

If you wish to pay several types of liability with a single payment, you should combine the liabilities that belong to the same public budget account or same IBAN account:

PDP – general government budgetSI56 01100-8881000030

reference SI19 TIN-99996

PDP – ZPIZ

SI56 01100-8882000003

reference SI19 TIN-99996

PDP – ZZZS

SI56 01100-8883000073

reference SI19 TIN-99996

212 PDP – Municipalities

SI56 01EZR-888OBČ00kk

reference SI19 TIN-99996

 

Did you know?

A correctly completed payment order is a precondition for the correct recording of the payment received in the accounting records. If you make a mistake when entering information in the payment order, the payment may be made to the wrong recipient or the wrong outstanding item closed.

In the case of an outstanding claim and liability, you may propose that the claim be offset. If your charges are overpaid or incorrectly paid, you may request reimbursement or re-entry.

You can monitor and view the balance on your tax accounting card by consulting eKartica (for tax and social contributions liabilities), eKarticaC (for customs and excise liabilities) and eKarticaO SI (for only unpaid tax and social contributions liabilities),, but only if you are a registered user of the eDavki portal or the eDavki mobile app. Through eKarticaO, you can create, print out and pay the order for payment of the debt, together with the interest calculated up to the day of payment.

Notice

You can settle your tax liabilities without payment transaction costs using payment cards or mobile wallets at UJPlačam SI non-cash payment points.

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