Slovenia Notice on Minimum Tax Reporting Obligations

Slovenia's Financial Administration has issued a notice on key reporting obligations arising from the Minimum Tax Act. In particular, the notice addresses the obligation to submit a domestic top-up tax return, which is required regardless of whether or not there is a requirement to pay domestic top-up tax for a particular fiscal year. The return must be submitted via the eDavki portal, with an initial deadline of 30 June 2026 for the fiscal year ended 31 December 2024. A designated filing e…