The Financial Administration of the Republic of Slovenia (FURS) has issued a strong reminder to employers and accounting services to verify the correct calculation of employee reimbursements, particularly meal allowances that exceed statutory limits. Such payments may be reclassified as taxable income from employment.
For companies and accounting firms — especially those in Ljubljana — this is a signal to review their payroll systems, records, and internal compliance.
🔍 Key Takeaways:
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FURS will intensify audits where irregularities in reimbursements are suspected.
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Overpaid allowances may constitute taxable income under Slovenian tax law.
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Employers are advised to review payroll and reimbursement records and, if necessary, submit corrections via voluntary disclosure (Article 63 of the Tax Procedure Act – ZDavP-2).
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Proper documentation and timely adjustments reduce risks of penalties and additional liabilities.
Why it matters for accounting in Ljubljana:
At K2A Accounting Ljubljana, we ensure your payroll and expense documentation comply with current regulations. Acting now allows businesses to correct any inconsistencies, reduce potential tax exposure, and demonstrate compliance to the authorities.