REPUBLIC OF SLOVENIA
When paying liabilities to FURS, the purpose of the payment can be expressed by choosing from among the prescribed sub-accounts and one of the following possible references:
- reference to the selected type of liability;
- reference to several types of liability;
- reference to the instrument permitting enforcement.
In the case of voluntary payment (prior to the initiation of enforcement proceedings) of taxes, social contributions and other compulsory liabilities, taxpayers determine the type of liability by reference to the payment order. Taxpayers can also choose the method of payment with general reference by which they are to settle several types of liability, i.e. by grouping together liabilities belonging to the same sub-account or the same IBAN account.
The reference used in the payment affects the way in which claims are closed through payments to the sub-accounts.
A payment with reference to the selected liability or instrument permitting enforcement (e.g. SI19 TIN (tax identification number) ‑45004, charge code 45004 for healthcare contributions) closes past-due and non-past-due claims for the selected type of duty.
Closure by payment with a general reference (SI19 TIN‑99996, charge code 99996 provides that the payment is to be applied to all liabilities belonging to the same sub-account) is effected only after the claims have fallen due, i.e. within the same sub-account that received it. If a general reference is used, priority is given to the closure of claims that first fell due.
Payment of liabilities from abroad
When paying tax liabilities from abroad, the payer and the type of liability to be paid are determined based on data determined by an unstructured reference (reference number). In order for a payment by a taxpayer living abroad to be processed correctly, the unstructured reference is determined by the prefix SI, the model and the reference defined for the payment of liabilities, without spaces or other characters (e.g. SI19TIN-45004 or SI21TIN-the number stated in the operative part of the act issued).
Payment of social security contributions
Owners of private companies who do not have a salary may pay their social security contributions in a single amount using the reference and into the sub-account specified in the e-invoice SI issued by FURS.
Did you know?
If you wish to settle a specific type of tax liability, a separate payment order must be completed for each type of tax with reference made to the selected liability using the SI 19 TIN‑XXXXX format. The charge codes are published in more detail SI.
Example of a completed form
Example of a completed UPN (universal payment order) form: for the settlement of a selected liability or instrument permitting enforcement SI
If you wish to pay several types of liability with a single payment, you should combine the liabilities that belong to the same sub-account or same IBAN account:
| PDP – general government budget | SI56 01100-8881000030 | reference SI19 TIN-99996 |
PDP – ZPIZ | SI56 01100-8882000003 | reference SI19 TIN-99996 |
PDP – ZZZS | SI56 01100-8883000073 | reference SI19 TIN-99996 |
212 PDP – Municipalities | SI56 01EZR-888OBČ00kk | reference SI19 TIN-99996 |
Example of a completed form
Example of a completed UPN (universal payment order) form: for the settlement of several types of liability using a single payment order belonging to the same sub-account or same IBAN account SI
Did you know?
A correctly completed payment order is a precondition for the correct recording of the payment received in the accounting records. If you make a mistake when entering information in the payment order, the payment may be made to the wrong recipient or the wrong outstanding item closed.
In the case of an outstanding claim and liability, you may propose that the claim be offset. If your charges are overpaid or incorrectly paid, you may request reimbursement or re-entry.
You can monitor and view the balance on your tax accounting card by consulting eKartica (for tax and social contributions liabilities), eKarticaC (for customs and excise liabilities) and eKarticaO SI (for only unpaid tax and social contributions liabilities), but only if you are a registered user of the eDavki portal or the eDavki mobile app. Through eKarticaO, you can create, print out and pay the order for payment of the debt, together with the interest calculated up to the day of payment.
