Becoming a tax resident in Slovenia

The story of an EU citizen who came to Slovenia to study, then decided to stay and find work. The takeaway? You can be a tax resident in only one country.

As a student …

Ana (the name is fictitious) is a Polish citizen who came to Slovenia in 2022 as a student through the Erasmus+ programme. As an EU citizen, she was able to enter Slovenia with a valid identity card or passport. Since the study exchange lasted more than 3 months, she obtained a residence permit and received a Slovenian EMŠO number (the uniform citizen identification number), which is required for all tax, banking and similar transactions in the territory of Slovenia. She also received a tax number, which foreign citizens may obtain from the Financial Administration of the Republic of Slovenia (FURS). Ana organized the administrative procedures with the help of her university.

If you are planning to study in Slovenia, we recommend that you check out studyinslovenia.si, which will help you integrate into the Slovenian environment and study at the university of your choice.

Working after studies and paying taxes

After finishing her studies, Ana decided to stay in Slovenia as she was presented with a job opportunity. In addition to working as a (part-time) producer in a Slovenian non-governmental cultural organization, she has started another part-time job in a different sector. Despite living and working in Slovenia, Ana has remained a tax resident in Poland.

Ana says: “When I started working in Slovenia, I didn’t have clear information about my tax obligations and my fiscal status. Upon enquiry, I found that foreigners in Slovenia experience issues with having to pay higher taxes, and that they cannot get a full tax refund unless they are tax residents. That is why I am currently trying to become one, but I’ve had some difficulty in the process of obtaining tax residency status. Communicating with the Financial Administration of the Republic of Slovenia (FURS) has been a problem as I do not speak Slovenian.”

IMPORTANT: For tax purposes, you can only be a resident of one country. If in doubt, ask yourself where your “centre of interest” lies (i.e. determine the location of your employment, your bank account, your social security rights, etc.).

If you are a tax non-resident …

According to the Financial Administration of the Republic of Slovenia (FURS), “if an individual resides in Slovenia for a short period of time (less than six months), they are generally considered a non-resident of Slovenia for the duration of their stay, during which they remain a resident of the country in which they previously worked or lived”. Additionally, if the agreements are concluded between Slovenia and another contracting state, “non-residents can claim benefits arising from international agreements on the avoidance of double taxation of income and property for a certain income (e.g. tax reduction, exemption, and refund)”. Non-residents can claim benefits by filing a single application for claiming benefits arising from an international agreement on the avoidance of double taxation of income.

Ana, who has temporary residence in Slovenia, would therefore have to submit the Certificate of Tax Paid in the Republic of Slovenia to FURS in person or through the eDavki platform, and then re-submit it to the competent institution in Poland. This document may be submitted by persons with a valid identity document and a tax number, who must complete a form confirming that they paid their taxes in Slovenia.

The use of the eDavki platform requires a digital certificate or access to an account with a username (tax number) and password. More information is available here.

In order to avoid the administrative challenges of paying taxes in both Slovenia and Poland, Ana has decided to become a tax resident in Slovenia. The process has not been without complications, the biggest obstacle being language. Ana’s advice is to “seek help from an accountant or a person who knows Slovenian. This can make it easier to understand the situation and follow the steps necessary to obtain tax resident status”.

How to obtain tax residency

According to FURS, “a person who resides in Slovenia for more than 183 days in a calendar year already meets the condition to become a resident of Slovenia. If they have established important residential ties in Slovenia (e.g. their normal place of residence or centre of interest), a person may meet the conditions for obtaining residency status even before they have spent six months in Slovenia.
In such case, the person must obtain their residence status through the tax authority by filing an application for residency or by completing a questionnaire (Application for Determining Residency Status Pursuant to the ZDoh-2 – Arrival to the Republic of Slovenia), which has to be submitted through the eDavki platform.”

According to FURS, “first-time comers to Slovenia must submit an edavki application for the entry of natural persons in the tax register (DR-02 form) before their first receipt of taxable income or before first acquisition of taxable movable and immovable property, on the basis of which they will be assigned a Slovenian tax identification number (for the purposes of receiving income in Slovenia).” For more information about the requirements for entry in the tax register see the detailed description in the document Entry into Tax Register – Detailed Description on the FURS website.

Useful links

More information for non-residents who receive taxable income in Slovenia can be found on the FURS website.
EFA – Pearle* The Ultimate Cookbook VAT in an international context.
EFA – Pearle* Infographic on artist taxation in an international context.