Slovenia Enables Testing of Pillar 2 Top-up Tax Return Submission

The Financial Administration of the Republic of Slovenia (FURS) announced on 6 May 2026 that it has enabled test submissions of Pillar 2 top-up tax returns on the BETA eDavki portal. This includes the GloBE-ODPD return, which is used to declare top-up tax under the Qualified Domestic Minimum Top-up Tax (QDMTT), and the GloBE-OPD return, which is used to declare top-up tax under the Income Inclusion Rule (IIR) or the Undertaxed Profits Rule (UTPR). Both the GloBE-ODPD and GloBE-OPD returns ar…