Slovenia Annual Personal Income Tax Assessment Return — Instructions (Napoved za odmero dohodnine, Doh-Odm)

Fields

• taxYear integer required

  The tax year this annual income tax assessment return covers, per the instruction booklet's own title.

  range: 2000–2100
• filingStatusCode enum

  The return's filing-status code, entered only when this filing is not an ordinary timely return: '1' = late filing on excusable grounds approved under 62. člen ZDavP-2; '2' = self-report (samoprijava) under 63. člen ZDavP-2, filed after the deadline but before an assessment decision, tax-inspection, or offence/criminal proceeding begins; '3' = correction of an already-filed return under 64. člen ZDavP-2, before the assessment decision is served. Left absent for an ordinary return filed within the 31 July deadline.

  enum: 1 | 2 | 3
• fullName string required

  The taxpayer's full name, entered in the taxpayer-identity data block ('Vpišejo se osebni podatki o zavezancu'). The instructions describe this block only in general prose rather than itemizing each identity field's own printed label individually (unlike the numbered income-source sections below); this field, `taxNumber`, and `residentialAddress` are modelled as the baseline identity fields the block requires, consistent with the taxpayer identification the dependent-family-member table itself requires by cross-reference (see VERIFICATION.md).

  classification: pii
• taxNumber string required

  The taxpayer's davčna številka (Slovenian tax number).

  classification: sensitive-pii
• residentialAddress string required

  The taxpayer's residential address.

  classification: pii
• residentPartYearFromMonth integer

  For a taxpayer who was a Slovenian resident for only part of the tax year: the starting month (by number) of the residency period.

  range: 1–12
• residentPartYearToMonth integer

  For a taxpayer who was a Slovenian resident for only part of the tax year: the ending month (by number) of the residency period.

  range: 1–12
• euEeaResidentReliefClaimed boolean

  Circled 'DA' by a resident of an EU/EEA member state (other than Slovenia) who met the conditions in 116. člen ZDoh-2 to claim the EU/EEA-resident relief for the tax year.

• disabilityCareReliefClaimed boolean

  Circled 'DA' by a taxpayer recognized as a 100%-disabled invalid entitled to third-party care and assistance, per a decision of ZPIZ, a social work centre, or the competent municipal body for war-veteran/war-invalid protection.

• volunteerRescueReliefClaimed boolean

  Circled 'DA' by a taxpayer who has performed volunteer, non-professional protection/rescue/assistance operational duties continuously for at least 10 years and is listed in the responsible authority's registry.

• under29ReliefClaimed boolean

  Circled 'DA' by a taxpayer claiming the special personal relief available up to and including the year they turn 29; requires attaching an employment certificate showing the qualifying employment period, entered in `under29ReliefEmploymentPeriod`.

• under29ReliefEmploymentPeriod string

  The employment period within the tax year (counted in full months) supporting the under-29 special personal relief claimed in `under29ReliefClaimed`.

• newResidentReliefClaimed boolean

  Circled 'DA' by a taxpayer claiming the special personal relief for new residents, equal to 7% of received wages or wage compensation, when the conditions of 113.a člen ZDoh-2 are met.

• notes string

  Free-text field for additional explanations relating to the reported income, reliefs, or other data on the return.

• attachmentsList string

  Free-text list of the documents/evidence the taxpayer attaches to the return.

• placeOfCompletion string required

  The place where the taxpayer completed and signed the return.

• dateOfCompletion date required

  The date the taxpayer completed and signed the return.

• dependent1FullName string

  Full name of dependent family member 1. Bounded to 3 of this table's rows for this v1.0.0 (see VERIFICATION.md).

  classification: pii
• dependent1TaxNumber string

  Tax number of dependent family member 1. If the dependent has no tax number and is not entered in the tax register, the taxpayer must first file form DR-02 VDČ to register them.

  classification: sensitive-pii
• dependent1BirthYear integer

  Birth year of dependent family member 1.

  range: 1900–2100
• dependent1RelationshipCode enum

  Relationship-marking code for dependent family member 1, per the table's own legend: A1 (child under 18), A2 (child under 26 in ongoing schooling, not employed/self-employed, income below the statutory threshold), A3 (A2 conditions met, older than 26, within the extended study-enrolment window), A4 (child over 18, not in education, registered unemployed and co-resident with the taxpayer, income below threshold), A5 (child requiring special care and entitled to a child-care-needs supplement), B1 (child over 18 with disability status, in ongoing schooling, regardless of age), B2 (child over 18 with disability status, not in schooling, income below threshold, regardless of age), C (spouse/partner not employed and without qualifying income, or a divorced spouse owed alimony by the taxpayer), D (taxpayer's or spouse's parents/adoptive parents without qualifying income and co-resident, in institutional care the taxpayer funds, or under a notarised maintenance agreement), E (household member of a farming household whose predominant income is from basic agricultural/forestry activity, under the same income threshold).

  enum: 10 values
• dependent1PeriodFromMonth integer

  Starting month (by number) of the dependency period for dependent family member 1.

  range: 1–12
• dependent1PeriodToMonth integer

  Ending month (by number) of the dependency period for dependent family member 1.

  range: 1–12
• dependent1MaintenancePaid number

  Total maintenance (preživnina) the taxpayer paid during the tax year for dependent family member 1, under a court decision or maintenance agreement (not the maintenance received). Only entered when maintenance was actually paid for this dependent.

  classification: financial
• dependent2FullName string

  Full name of dependent family member 2.

  classification: pii
• dependent2TaxNumber string

  Tax number of dependent family member 2.

  classification: sensitive-pii
• dependent2BirthYear integer

  Birth year of dependent family member 2.

  range: 1900–2100
• dependent2RelationshipCode enum

  Relationship-marking code for dependent family member 2 — see `dependent1RelationshipCode` for the full code legend.

  enum: 10 values
• dependent2PeriodFromMonth integer

  Starting month (by number) of the dependency period for dependent family member 2.

  range: 1–12
• dependent2PeriodToMonth integer

  Ending month (by number) of the dependency period for dependent family member 2.

  range: 1–12
• dependent2MaintenancePaid number

  Total maintenance (preživnina) the taxpayer paid during the tax year for dependent family member 2.

  classification: financial
• dependent3FullName string

  Full name of dependent family member 3.

  classification: pii
• dependent3TaxNumber string

  Tax number of dependent family member 3.

  classification: sensitive-pii
• dependent3BirthYear integer

  Birth year of dependent family member 3.

  range: 1900–2100
• dependent3RelationshipCode enum

  Relationship-marking code for dependent family member 3 — see `dependent1RelationshipCode` for the full code legend.

  enum: 10 values
• dependent3PeriodFromMonth integer

  Starting month (by number) of the dependency period for dependent family member 3.

  range: 1–12
• dependent3PeriodToMonth integer

  Ending month (by number) of the dependency period for dependent family member 3.

  range: 1–12
• dependent3MaintenancePaid number

  Total maintenance (preživnina) the taxpayer paid during the tax year for dependent family member 3.

  classification: financial
• pensionPremium1PlanCode string

  Pension-plan code for voluntary supplementary pension insurance (PDPZ) premium row 1, for premiums the taxpayer paid themself (not those paid, wholly or partly, by an employer). Bounded to 3 of this table's rows for this v1.0.0.

• pensionPremium1Amount number

  Total premiums the taxpayer personally paid during the tax year under pension plan 1, regardless of which period (year) they relate to.

  classification: financial
• pensionPremium2PlanCode string

  Pension-plan code for voluntary supplementary pension insurance (PDPZ) premium row 2.

• pensionPremium2Amount number

  Total premiums the taxpayer personally paid during the tax year under pension plan 2.

  classification: financial
• pensionPremium3PlanCode string

  Pension-plan code for voluntary supplementary pension insurance (PDPZ) premium row 3.

• pensionPremium3Amount number

  Total premiums the taxpayer personally paid during the tax year under pension plan 3.

  classification: financial
• incomeEntry1Code enum

  The income-source code for income entry 1, per FURS's instruction booklet's numbered walkthrough: 1101 (Plače in nadomestila plače — wages and wage compensation), 1102 (Bonitete — fringe benefits), 1103 (Regres za letni dopust — annual-leave allowance), 1104 (Jubilejne nagrade, odpravnine ob upokojitvi, solidarnostne pomoči in povračila stroškov — jubilee awards, retirement severance, solidarity assistance and work-related expense reimbursements above the exempt threshold), 1105 (Premije za PDPZ — voluntary supplementary pension/disability insurance premiums an employer paid above the exempt threshold), 1106 (Pokojnine iz obveznega PIZ — pensions from mandatory pension and disability insurance, incl. foreign pensions), 1107 (Nadomestila iz obveznega PIZ — compensation from mandatory pension and disability insurance), 1108 (Nadomestila in drugi dohodki iz obveznega socialnega zavarovanja — compensation/other income from mandatory health, unemployment, or parental-protection insurance), 1109 (Drugi dohodki iz delovnega razmerja — other employment-relationship income, e.g. severance, judicial back-pay, company-leadership income), 1110 (Dohodek za vodenje družbe — company-management income, insurance basis 040), 1111 (Plačilo za poslovno uspešnost — performance-related pay above the exempt threshold), 1210/1211 (Dohodki dijakov in študentov prek pooblaščenih organizacij, upravičenih do posebne olajšave — student/pupil agency-brokered income, eligible for the special personal relief), 1212 (isti, ki niso upravičeni do posebne olajšave — same, not eligible for the relief), 1220 (Dohodki verskih delavcev — religious workers' income), 1230 (Preostali dohodki iz drugega pogodbenega razmerja — other contractual-relationship income, e.g. mayoral honoraria, copyright/authorial fees, supervisory-board fees, court-expert fees), 2100 (Dobiček, ugotovljen na podlagi davčnega obračuna — self-employment profit per the taxpayer's own annual tax-assessment return, line 16), 3100 (Dohodek iz osnovne kmetijske in osnovne gozdarske dejavnosti — income from basic agricultural/forestry activity, per the cadastral-income assessment decision), 4200 (Dohodek iz prenosa premoženjske pravice — income from transfer of a property right: copyright, patent, design, trademark, or similar), 6100 (Darila — gifts exceeding the exempt per-gift/per-donor thresholds), 6200 (Priznavalnine — war-veteran/cultural recognition annuities paid by ZPIZ), 6300 (Preostali drugi dohodki — other miscellaneous income: prizes, skill-based competition winnings, above-threshold scholarships, war-veteran/war-invalid annual benefits), 6500 (Nadomestilo za uporabo lastnih sredstev prostovoljca — volunteer's own-resource-use compensation), 6700 (Dohodki Fulbrightovega programa izmenjav — Fulbright exchange-program income). Bounded to 5 of this table's rows for this v1.0.0 (see VERIFICATION.md).

  enum: 24 values
• incomeEntry1Income number

  The 'Dohodek' (income) amount for income entry 1, per the field-specific instructions for the code entered in `incomeEntry1Code`.

  classification: financial
• incomeEntry1Contributions number

  The 'Prispevki' (mandatory social-security contributions assessed during the year) amount for income entry 1, when applicable to the code entered in `incomeEntry1Code` (most 1100-series and some 1200-series codes; not every code carries this column — see VERIFICATION.md).

  classification: financial
• incomeEntry1AdvanceTaxRS number

  The 'Akontacija v RS' (advance income tax assessed in Slovenia during the year) amount for income entry 1.

  classification: financial
• incomeEntry1ForeignTax number

  The 'Tuji davek' (tax paid abroad) amount for income entry 1, when the income was foreign-sourced; supporting evidence of the foreign tax liability/payment must be attached to the return. Not applicable to every code (e.g. 1220, 1230, 6200 — see VERIFICATION.md).

  classification: financial
• incomeEntry1StandardOrActualCosts number

  The standard (normirani, typically 10% of income) and/or actual (dejanski, evidence-based, e.g. travel/lodging) cost deduction for income entry 1, applicable to codes 1210/1211/1212/1230 (10% standard plus evidence-based actual travel/lodging costs), 4200 (10% standard costs only, not available to a non-author/non-inventor rights-holder), 6500, and 6700 (actual, evidence-based costs only).

  classification: financial
• incomeEntry1Country string

  The foreign country or international organization income entry 1 was received from, when foreign-sourced. A separate row is required for each country if the same income type was received from more than one.

• incomeEntry2Code enum

  The income-source code for income entry 2 — see `incomeEntry1Code` for the full code legend.

  enum: 24 values
• incomeEntry2Income number

  The 'Dohodek' (income) amount for income entry 2.

  classification: financial
• incomeEntry2Contributions number

  The 'Prispevki' amount for income entry 2, when applicable.

  classification: financial
• incomeEntry2AdvanceTaxRS number

  The 'Akontacija v RS' amount for income entry 2.

  classification: financial
• incomeEntry2ForeignTax number

  The 'Tuji davek' amount for income entry 2, when applicable.

  classification: financial
• incomeEntry2StandardOrActualCosts number

  The standard and/or actual cost deduction for income entry 2, when applicable — see `incomeEntry1StandardOrActualCosts`.

  classification: financial
• incomeEntry2Country string

  The foreign country or international organization income entry 2 was received from, when foreign-sourced.

• incomeEntry3Code enum

  The income-source code for income entry 3 — see `incomeEntry1Code` for the full code legend.

  enum: 24 values
• incomeEntry3Income number

  The 'Dohodek' (income) amount for income entry 3.

  classification: financial
• incomeEntry3Contributions number

  The 'Prispevki' amount for income entry 3, when applicable.

  classification: financial
• incomeEntry3AdvanceTaxRS number

  The 'Akontacija v RS' amount for income entry 3.

  classification: financial
• incomeEntry3ForeignTax number

  The 'Tuji davek' amount for income entry 3, when applicable.

  classification: financial
• incomeEntry3StandardOrActualCosts number

  The standard and/or actual cost deduction for income entry 3, when applicable — see `incomeEntry1StandardOrActualCosts`.

  classification: financial
• incomeEntry3Country string

  The foreign country or international organization income entry 3 was received from, when foreign-sourced.

• incomeEntry4Code enum

  The income-source code for income entry 4 — see `incomeEntry1Code` for the full code legend.

  enum: 24 values
• incomeEntry4Income number

  The 'Dohodek' (income) amount for income entry 4.

  classification: financial
• incomeEntry4Contributions number

  The 'Prispevki' amount for income entry 4, when applicable.

  classification: financial
• incomeEntry4AdvanceTaxRS number

  The 'Akontacija v RS' amount for income entry 4.

  classification: financial
• incomeEntry4ForeignTax number

  The 'Tuji davek' amount for income entry 4, when applicable.

  classification: financial
• incomeEntry4StandardOrActualCosts number

  The standard and/or actual cost deduction for income entry 4, when applicable — see `incomeEntry1StandardOrActualCosts`.

  classification: financial
• incomeEntry4Country string

  The foreign country or international organization income entry 4 was received from, when foreign-sourced.

• incomeEntry5Code enum

  The income-source code for income entry 5 — see `incomeEntry1Code` for the full code legend.

  enum: 24 values
• incomeEntry5Income number

  The 'Dohodek' (income) amount for income entry 5.

  classification: financial
• incomeEntry5Contributions number

  The 'Prispevki' amount for income entry 5, when applicable.

  classification: financial
• incomeEntry5AdvanceTaxRS number

  The 'Akontacija v RS' amount for income entry 5.

  classification: financial
• incomeEntry5ForeignTax number

  The 'Tuji davek' amount for income entry 5, when applicable.

  classification: financial
• incomeEntry5StandardOrActualCosts number

  The standard and/or actual cost deduction for income entry 5, when applicable — see `incomeEntry1StandardOrActualCosts`.

  classification: financial
• incomeEntry5Country string

  The foreign country or international organization income entry 5 was received from, when foreign-sourced.