As the end of the financial year approaches, companies are required to prepare and submit annual financial statements and tax returns for the 2025 financial year. Failure to meet statutory deadlines or inaccuracies in reporting can result in penalties and additional procedures.
In Slovenia, annual reports must be submitted to AJPES, while tax returns are filed with FURS.
Key deadlines
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Annual financial statements (AJPES): 31 March 2026
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Corporate income tax return (FURS): 31 March 2026
What must be included in annual financial statements?
Companies must ensure:
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balance sheet and income statement accuracy,
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proper reconciliation of accounting and tax data,
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correct depreciation and provisions,
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compliance with accounting standards and tax legislation.
Common mistakes in practice
The most frequent issues include:
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discrepancies between accounting records and tax returns,
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incorrect expense recognition,
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incomplete documentation,
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late submission or missing annexes.
➡️ Important: Annual reporting is not just a formal obligation — it is often the basis for tax inspections and financial analysis.