Area: Finance
Competent authority: MJU
EZU URL: .nan
Initiative ID: 602
Initiative accepted and completed: '2015-07-08'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2015-07-07'
Initiative published: '2015-07-07'
Initiative submitted: '2015-06-14'
Response from the competent authority: The established Slovenian system of determining
  the tax base by means of personal income tax gives the taxpayer the option of opting
  for a simplified method of determining the tax base (determining the tax base by
  taking into account actual income and normalised expenses), provided that certain
  conditions are met. With the amendment of the legislation in 2012 (effective from
  the 2015 tax year), this system was substantially amended with the aim of further
  relieving small businesses of the administrative burden of tax compliance and increasing
  their legal certainty, combined with greater certainty as to the determination of
  the tax base.As indicated above, the current system has only been in place in Slovenia
  since the 2013 tax year, with adjustments applicable from the 2015 tax year onwards
  (change in the entry conditions and increase in normalised expenditure from 70%
  to 80%). However, the adequacy of the current system of taxation of the income of
  natural persons carrying out an activity will also be examined in the context of
  the planned objectives in the area of the tax system as a whole.
Text file: 602.txt
Title: Flat-rate taxation
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=602
