The Financial Administration of the Republic of Slovenia (FURS) has increasingly emphasized the accuracy of tax calculations, social contributions, and statutory accounting records in its audit activities. Tax audits no longer focus solely on the amount of tax payable, but also on procedural compliance, documentation, and timely reporting.
In practice, tax authorities review the entire process — from recording a business transaction to submitting tax returns through the eDavki system.
🔍 What does FURS typically examine during audits?
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accuracy of tax and contribution calculations,
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consistency between accounting records and actual transactions,
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timely submission of tax returns and reports,
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proper classification of tax-deductible and non-deductible expenses,
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completeness and traceability of accounting documentation,
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reconciliation between accounting records and submitted forms.
Repeated or unexplained inconsistencies may result in additional procedures, tax adjustments, or penalty proceedings.
⚠️ Special focus: VAT and payroll
FURS pays particular attention to:
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VAT records and VAT calculations,
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consistency between issued invoices and VAT returns,
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payroll calculations and social contributions,
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correct use and timely submission of REK payroll forms.
Errors in these areas are among the most common reasons for tax authority inquiries and audits.
👉 If you want to ensure that your tax calculations and accounting records are compliant and prepared for a potential FURS tax audit, K2A Accounting Ljubljana offers expert support and reliable tax advice.