As of 1 January 2026, amendments to the Slovenian Tax Procedure Act (ZDavP-2P) have entered into force. The changes introduce adjustments to procedural rules and electronic communication between taxpayers and the tax authority.
Key updates include:
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expanded provisions on mandatory electronic submissions via eDavki,
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clarified exceptions to electronic filing obligations,
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updated rules regarding taxpayer rights and procedural deadlines.
The aim of the amendments is to streamline tax procedures while maintaining legal safeguards for taxpayers.
The Slovenian tax authority, FURS, expects taxpayers to comply with updated electronic communication standards and procedural requirements.
➡️ Practical implication: Companies should review their internal processes to ensure full compliance with the new procedural framework.
CTA:
👉 We can assess how the new tax procedure amendments impact your business operations.