Slovenian Tax Authority Denies Mismanagement of Small Amounts

The Financial Administration of the Republic of Slovenia (FURS) has issued a strong rebuttal to recent claims published in the Sobotna priloga, characterizing the article's portrayal of its handling of small tax amounts as misleading and offensive. FURS asserts that its operations are both lawful and transparent, directly addressing the specific allegations made by the article's author. The administration emphasizes its commitment to fairness and adherence to legal statutes in all its dealings with taxpayers.

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Vsako leto se do 31. januarja odpišejo zneski neplačanih davkov, ki so zapadli v plačilo do 31. decembra prejšnjega leta in katerih znesek ne presega 1 evro.

Regarding the write-off of small tax debts, FURS confirms that amounts not exceeding 1 euro, which became due by December 31st of the previous year, are indeed systematically written off by January 31st each year. Prior to a legislative amendment effective January 1, 2026, this write-off was applied per tax type. On average over the last three years, debts under one euro were written off for approximately 199,000 individuals, totaling around 33,000 euros annually. Concerning tax overpayments, while direct refunds of amounts up to 1 euro are not legislated, these sums are consistently applied to subsequent tax obligations. Furthermore, FURS clarifies that refunds of small overpaid tax amounts are executed regardless of the sum, provided the taxpayer has an open payment account. In the past three years, over 142,000 refunds under 10 euros, totaling approximately 557,000 euros, were processed, predominantly for income tax.

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Odpisa preplačil do višine 1 evra zakonodaja ne omogoča, se pa ta preplačila upoštevajo pri plačilu naslednjih obveznosti.

FURS also vehemently denies the accusation of employing 'accounting tricks' to artificially increase tax liabilities. The administration explains that the process of settling tax obligations follows established accounting principles and legal requirements. Payments are credited to the specific tax type designated by the taxpayer, and outstanding debts are settled based on their age. In cases of late payment, statutory provisions dictate the accrual of late payment interest, which is settled before the principal tax amount. This adherence to the legal order of payment, FURS argues, is not an arbitrary manipulation but a direct application of the law. Moreover, FURS maintains that taxpayers are duly informed before any tax enforcement actions are initiated, receiving reminders detailing the outstanding debt, including principal and interest, and are encouraged to settle promptly or address any discrepancies. The administration reports sending an average of 808,737 payment reminders annually over the last three years, underscoring its proactive communication with taxpayers.

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Tako je bilo v obdobju zadnjih treh let na plačilne račune zavezancev izvršenih 142.488 vračil, manjših od 10 evrov, v skupnem znesku 557.000 evrov, od tega večina iz naslova dohodnine.