Paid taxes, contributions and other compulsory duties the administrator and supervisor of which is the Financial Administration of the Republic of Slovenia, are the revenue of the state budget, municipal budgets, the Health Insurance Institute of Slovenia (hereinafter: ZZZS), the Institute for Pension and Disability Insurance of Slovenia (hereinafter: ZPIZ) and indirectly of the European Union budget.
Taxpayers pay taxes, fees and other compulsory levies (hereinafter: duty) in accordance with the Rules on sub-accounts and method of payment of compulsory levies and other revenues of public finances (hereinafter: Rules on sub-accounts) in the accounts opened with the Bank of Slovenia. The accounts are based on the law governing the public finances opened as sub-systems in the systems of the state and municipalities single treasury accounts (state EZR and municipalities EZR), and managed by the Administration of the Republic of Slovenia for Public Payments (hereinafter: UJP). In the system of the state EZR the ZZZS and ZPIZ sub-accounts are also opened on basis of the law governing public finances.
Rules on sub-accounts in accordance with the law governing payment transactions, in addition to sub-accounts to which taxpayers pay duties, prescribe other mandatory data that must be registered in the payment order. These data constitute a reference for the recipient, they consist of a model of control and reference to the approval number and shall be listed on the universal payment order (hereinafter: UPN).
UPN is intended for the execution of payment transactions in euro, for the good of the recipients of the payments in the SEPA area. The payment order UPN / SEPA represents the introduction of a single standard for all credit transfers based on the SEPA schemes for credit transfers, and brings advantages and rationalization since users can apply for all payments only a single form, both paper and electronic form. A specialty of the form is the reference: code SI or RF and the purpose code – purpose identification.