{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "si/furs/doh-odm-income-tax-return-instructions",
  "version": "1.0.0",
  "title": "Slovenia Annual Personal Income Tax Assessment Return — Instructions (Napoved za odmero dohodnine, Doh-Odm)",
  "description": "FURS's (Finančna uprava Republike Slovenije — Financial Administration of the Republic of Slovenia) own numbered instruction booklet for completing the annual personal income tax assessment return (napoved za odmero dohodnine) for the 2025 tax year, filed by resident taxpayers who do not receive, or wish to contest, FURS's own pre-filled informativni izračun dohodnine (informative tax calculation). Advances Slovenia's Taxes vertical (opened via Business Formation, GOV-2910). The source is a static, unauthenticated 25-page PDF distributed directly from FURS's eDavki document host, with no AcroForm layer (confirmed via pdfjs-dist returning zero widget annotations across all 25 pages) — the return itself is filed exclusively through the eDavki e-filing portal (confirmed dead end for a blank specimen, see VERIFICATION.md), so this schema models the return's structure from FURS's own numbered income-source-code walkthrough rather than from a fillable template, the same source-type pattern this registry already applies to instruction-booklet-derived schemas (e.g. Croatia's Obrazac DOH, `hr/porezna-uprava/prijava-poreza-na-dohodak`). This v1.0.0 models: the return's header (tax year and the 'Oznaka statusa napovedi' late-filing/self-report/correction status code), the 'PODATKI O ZAVEZANCU' taxpayer-identity block (name, tax number, address, part-year residence months, and five distinct relief-eligibility flags each gated on an explicit named criterion — EU/EEA-resident relief, disability care/assistance relief, long-service volunteer-rescuer relief, under-29 special personal relief, and new-resident 7%-wage relief), a bounded 3-row dependent-family-member table (the form's own explicit 7-column structure: name, tax number, birth year, relationship code from the legend A1-A5/B1-B2/C/D/E, start/end month of dependency, and maintenance paid), a bounded 3-row voluntary supplementary pension-insurance premium table (pension-plan code and premium amount), the free-text notes and attachments fields, the place/date closing block, and a bounded 5-row income-entry table covering all 24 leaf income-source codes the instructions define across income categories 1100 (employment relationship), 1200 (other contractual relationship), 2100 (self-employment profit per tax assessment), 3100 (basic agricultural/forestry activity), 4200 (transfer of a property right), and 6100-6700 (other income: gifts, war-veteran annuities, miscellaneous, volunteer expense compensation, Fulbright exchange income) — each entry carrying the generic 'Dohodek'/'Prispevki'/'Akontacija v RS'/'Tuji davek'/'Normirani in dejanski stroški'/'Država' columns the instructions repeat per code, disclosed as not all being applicable to every code (see VERIFICATION.md). It deliberately does NOT model: the 'Dodatni podatki o dohodkih, prejetih iz tujine' foreign-income supplementary table referenced on the return's own page 3 (out of scope — no blank specimen of that table exists in this instructions-only source); the 'DOHODKI, KI SE POVPREČIJO' judicial-back-pay/boniteta-shares income-averaging sub-table; the health-insurance-contribution/donation personal-deduction-increase fields; and the investment-relief application form for basic agricultural/forestry activity (a separate companion form referenced, not itself part of this return). GovSchema is an independent, non-profit standards body and is not affiliated with, endorsed by, or operated by the Government of the Republic of Slovenia or FURS.",
  "status": "draft",
  "jurisdiction": {
    "country": "SI",
    "level": "national"
  },
  "authority": {
    "name": "FURS (Finančna uprava Republike Slovenije — Financial Administration of the Republic of Slovenia)",
    "abbreviation": "FURS",
    "url": "https://www.fu.gov.si",
    "operatedBy": {
      "name": "Ministrstvo za finance",
      "abbreviation": "MF",
      "url": "https://www.gov.si/drzavni-organi/ministrstva/ministrstvo-za-finance/",
      "basis": "Zakon o dohodnini (ZDoh-2) and Zakon o davčnem postopku (ZDavP-2), both cited throughout the instruction booklet's own text as the governing statutes for personal income tax and the annual-return filing obligation (e.g. 6. člen ZDoh-2 for tax residency, 62.-64. and 396. člen ZDavP-2 for late-filing, self-report, and correction procedures)."
    }
  },
  "process": {
    "type": "filing",
    "language": "sl-SI"
  },
  "source": {
    "url": "https://edavki.durs.si/OpenPortal/Dokumenti/doh_odm_2025.n.sl.pdf",
    "retrievedAt": "2026-07-14",
    "documentRef": "NAVODILO ZA IZPOLNJEVANJE OBRAZCA NAPOVEDI ZA ODMERO DOHODNINE ZA LETO 2025 (Instructions for completing the income tax assessment return form for 2025)"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-14",
    "verifiedBy": "GovSchema Engineering",
    "nextReviewBy": "2027-01-14",
    "notes": "GovSchema Standard Research cycle (GOV-2929, following GOV-2925's research/GOV-2910's opening of Slovenia via Business Formation). Independently re-fetched this cycle directly from edavki.durs.si (HTTP 200, application/pdf, 378,024 bytes, sha256 8b0039a128ae1e2e00378eb74d9dedd88e8c55ebe2bf9033d76d658cf8d371b7, matching the task brief's own claim exactly) and independently re-extracted with pdfjs-dist (legacy/build/pdf.js): 25 pages, zero Widget annotations on every page (a static instruction booklet, not a fillable AcroForm), full printed section text and every numbered income-source code's field-by-field guidance captured via getTextContent(). Confirmed this cycle's dead ends: DDV-O (VAT return) and Doh-Odm's own return form are both e-filing-only through the eDavki portal with no downloadable blank specimen (checked three gazette-annex mirrors for DDV-O, all genuine static typesetting with 0 AcroForm fields via pdfjs-dist). See VERIFICATION.md for the full sourcing record, the field-scope rationale (which sections/tables are modelled vs. disclosed as out of scope), the income-source-code enum's derivation from the instruction booklet's own 24 leaf codes, and every other disclosed judgment call."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering",
    "assertedAt": "2026-07-14"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "taxYear",
      "label": "NAPOVED ZA ODMERO DOHODNINE ZA LETO ____",
      "type": "integer",
      "required": true,
      "description": "The tax year this annual income tax assessment return covers, per the instruction booklet's own title.",
      "sourceRef": "p.1, title",
      "validation": {
        "minimum": 2000,
        "maximum": 2100
      }
    },
    {
      "name": "filingStatusCode",
      "label": "Oznaka statusa napovedi",
      "type": "enum",
      "description": "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.",
      "sourceRef": "p.3-4, 'Oznaka statusa napovedi'",
      "validation": {
        "enum": ["1", "2", "3"]
      }
    },
    {
      "name": "fullName",
      "label": "Podatki o zavezancu",
      "type": "string",
      "required": true,
      "description": "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).",
      "sourceRef": "p.4, 'PODATKI O ZAVEZANCU'",
      "classification": "pii"
    },
    {
      "name": "taxNumber",
      "label": "Davčna številka",
      "type": "string",
      "required": true,
      "description": "The taxpayer's davčna številka (Slovenian tax number).",
      "sourceRef": "p.4, 'PODATKI O ZAVEZANCU'",
      "classification": "sensitive-pii"
    },
    {
      "name": "residentialAddress",
      "label": "Naslov",
      "type": "string",
      "required": true,
      "description": "The taxpayer's residential address.",
      "sourceRef": "p.4, 'PODATKI O ZAVEZANCU'",
      "classification": "pii"
    },
    {
      "name": "residentPartYearFromMonth",
      "label": "Mesec začetka obdobja rezidentstva RS",
      "type": "integer",
      "description": "For a taxpayer who was a Slovenian resident for only part of the tax year: the starting month (by number) of the residency period.",
      "sourceRef": "p.4, 'PODATKI O ZAVEZANCU'",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "residentPartYearToMonth",
      "label": "Mesec konca obdobja rezidentstva RS",
      "type": "integer",
      "description": "For a taxpayer who was a Slovenian resident for only part of the tax year: the ending month (by number) of the residency period.",
      "sourceRef": "p.4, 'PODATKI O ZAVEZANCU'",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "euEeaResidentReliefClaimed",
      "label": "Uveljavljanje olajšave za rezidente držav članic EU oziroma EGP (116. člen ZDoh-2)",
      "type": "boolean",
      "description": "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.",
      "sourceRef": "p.4, 'PODATKI O ZAVEZANCU'"
    },
    {
      "name": "disabilityCareReliefClaimed",
      "label": "Priznana pravica do tuje nege in pomoči (100 % telesna okvara)",
      "type": "boolean",
      "description": "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.",
      "sourceRef": "p.4, 'PODATKI O ZAVEZANCU'"
    },
    {
      "name": "volunteerRescueReliefClaimed",
      "label": "Osebna olajšava za prostovoljno in nepoklicno opravljanje operativnih nalog zaščite, reševanja in pomoči",
      "type": "boolean",
      "description": "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.",
      "sourceRef": "p.4, 'PODATKI O ZAVEZANCU'"
    },
    {
      "name": "under29ReliefClaimed",
      "label": "Posebna osebna olajšava do dopolnjenega 29. leta starosti",
      "type": "boolean",
      "description": "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`.",
      "sourceRef": "p.4, 'PODATKI O ZAVEZANCU'"
    },
    {
      "name": "under29ReliefEmploymentPeriod",
      "label": "Obdobje zaposlitve v davčnem letu (za vsak polni mesec zaposlitve)",
      "type": "string",
      "description": "The employment period within the tax year (counted in full months) supporting the under-29 special personal relief claimed in `under29ReliefClaimed`.",
      "sourceRef": "p.4, 'PODATKI O ZAVEZANCU'",
      "requiredWhen": {
        "field": "under29ReliefClaimed",
        "equals": true
      }
    },
    {
      "name": "newResidentReliefClaimed",
      "label": "Posebna osebna olajšava za nove rezidente (113.a člen ZDoh-2)",
      "type": "boolean",
      "description": "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.",
      "sourceRef": "p.5, 'PODATKI O ZAVEZANCU'"
    },
    {
      "name": "notes",
      "label": "Opombe (morebitna dodatna pojasnila v zvezi z napovedanimi dohodki, olajšavami in drugimi podatki)",
      "type": "string",
      "description": "Free-text field for additional explanations relating to the reported income, reliefs, or other data on the return.",
      "sourceRef": "p.5, 'Opombe'"
    },
    {
      "name": "attachmentsList",
      "label": "Priloge",
      "type": "string",
      "description": "Free-text list of the documents/evidence the taxpayer attaches to the return.",
      "sourceRef": "p.5, 'Priloge'"
    },
    {
      "name": "placeOfCompletion",
      "label": "Kraj izpolnitve napovedi",
      "type": "string",
      "required": true,
      "description": "The place where the taxpayer completed and signed the return.",
      "sourceRef": "p.5, closing block"
    },
    {
      "name": "dateOfCompletion",
      "label": "Datum izpolnitve napovedi",
      "type": "date",
      "required": true,
      "description": "The date the taxpayer completed and signed the return.",
      "sourceRef": "p.5, closing block"
    },
    {
      "name": "dependent1FullName",
      "label": "Vzdrževani družinski član 1 — ime in priimek (stolpec 1)",
      "type": "string",
      "description": "Full name of dependent family member 1. Bounded to 3 of this table's rows for this v1.0.0 (see VERIFICATION.md).",
      "sourceRef": "p.24, dependent-family-member table, stolpec 1",
      "classification": "pii"
    },
    {
      "name": "dependent1TaxNumber",
      "label": "Vzdrževani družinski član 1 — davčna številka (stolpec 2)",
      "type": "string",
      "description": "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.",
      "sourceRef": "p.24, dependent-family-member table, stolpec 2",
      "classification": "sensitive-pii"
    },
    {
      "name": "dependent1BirthYear",
      "label": "Vzdrževani družinski član 1 — letnica rojstva (stolpec 3)",
      "type": "integer",
      "description": "Birth year of dependent family member 1.",
      "sourceRef": "p.24, dependent-family-member table, stolpec 3",
      "validation": {
        "minimum": 1900,
        "maximum": 2100
      }
    },
    {
      "name": "dependent1RelationshipCode",
      "label": "Vzdrževani družinski član 1 — oznaka sorodstvenega razmerja (stolpec 4)",
      "type": "enum",
      "description": "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).",
      "sourceRef": "p.23-24, dependent-family-member table legend",
      "validation": {
        "enum": ["A1", "A2", "A3", "A4", "A5", "B1", "B2", "C", "D", "E"]
      }
    },
    {
      "name": "dependent1PeriodFromMonth",
      "label": "Vzdrževani družinski član 1 — začetni mesec vzdrževanja (stolpec 5)",
      "type": "integer",
      "description": "Starting month (by number) of the dependency period for dependent family member 1.",
      "sourceRef": "p.24, dependent-family-member table, stolpec 5",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "dependent1PeriodToMonth",
      "label": "Vzdrževani družinski član 1 — končni mesec vzdrževanja (stolpec 6)",
      "type": "integer",
      "description": "Ending month (by number) of the dependency period for dependent family member 1.",
      "sourceRef": "p.24, dependent-family-member table, stolpec 6",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "dependent1MaintenancePaid",
      "label": "Vzdrževani družinski član 1 — plačana preživnina (stolpec 7)",
      "type": "number",
      "description": "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.",
      "sourceRef": "p.24, dependent-family-member table, stolpec 7",
      "classification": "financial"
    },
    {
      "name": "dependent2FullName",
      "label": "Vzdrževani družinski član 2 — ime in priimek (stolpec 1)",
      "type": "string",
      "description": "Full name of dependent family member 2.",
      "sourceRef": "p.24, dependent-family-member table, stolpec 1",
      "classification": "pii"
    },
    {
      "name": "dependent2TaxNumber",
      "label": "Vzdrževani družinski član 2 — davčna številka (stolpec 2)",
      "type": "string",
      "description": "Tax number of dependent family member 2.",
      "sourceRef": "p.24, dependent-family-member table, stolpec 2",
      "classification": "sensitive-pii"
    },
    {
      "name": "dependent2BirthYear",
      "label": "Vzdrževani družinski član 2 — letnica rojstva (stolpec 3)",
      "type": "integer",
      "description": "Birth year of dependent family member 2.",
      "sourceRef": "p.24, dependent-family-member table, stolpec 3",
      "validation": {
        "minimum": 1900,
        "maximum": 2100
      }
    },
    {
      "name": "dependent2RelationshipCode",
      "label": "Vzdrževani družinski član 2 — oznaka sorodstvenega razmerja (stolpec 4)",
      "type": "enum",
      "description": "Relationship-marking code for dependent family member 2 — see `dependent1RelationshipCode` for the full code legend.",
      "sourceRef": "p.23-24, dependent-family-member table legend",
      "validation": {
        "enum": ["A1", "A2", "A3", "A4", "A5", "B1", "B2", "C", "D", "E"]
      }
    },
    {
      "name": "dependent2PeriodFromMonth",
      "label": "Vzdrževani družinski član 2 — začetni mesec vzdrževanja (stolpec 5)",
      "type": "integer",
      "description": "Starting month (by number) of the dependency period for dependent family member 2.",
      "sourceRef": "p.24, dependent-family-member table, stolpec 5",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "dependent2PeriodToMonth",
      "label": "Vzdrževani družinski član 2 — končni mesec vzdrževanja (stolpec 6)",
      "type": "integer",
      "description": "Ending month (by number) of the dependency period for dependent family member 2.",
      "sourceRef": "p.24, dependent-family-member table, stolpec 6",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "dependent2MaintenancePaid",
      "label": "Vzdrževani družinski član 2 — plačana preživnina (stolpec 7)",
      "type": "number",
      "description": "Total maintenance (preživnina) the taxpayer paid during the tax year for dependent family member 2.",
      "sourceRef": "p.24, dependent-family-member table, stolpec 7",
      "classification": "financial"
    },
    {
      "name": "dependent3FullName",
      "label": "Vzdrževani družinski član 3 — ime in priimek (stolpec 1)",
      "type": "string",
      "description": "Full name of dependent family member 3.",
      "sourceRef": "p.24, dependent-family-member table, stolpec 1",
      "classification": "pii"
    },
    {
      "name": "dependent3TaxNumber",
      "label": "Vzdrževani družinski član 3 — davčna številka (stolpec 2)",
      "type": "string",
      "description": "Tax number of dependent family member 3.",
      "sourceRef": "p.24, dependent-family-member table, stolpec 2",
      "classification": "sensitive-pii"
    },
    {
      "name": "dependent3BirthYear",
      "label": "Vzdrževani družinski član 3 — letnica rojstva (stolpec 3)",
      "type": "integer",
      "description": "Birth year of dependent family member 3.",
      "sourceRef": "p.24, dependent-family-member table, stolpec 3",
      "validation": {
        "minimum": 1900,
        "maximum": 2100
      }
    },
    {
      "name": "dependent3RelationshipCode",
      "label": "Vzdrževani družinski član 3 — oznaka sorodstvenega razmerja (stolpec 4)",
      "type": "enum",
      "description": "Relationship-marking code for dependent family member 3 — see `dependent1RelationshipCode` for the full code legend.",
      "sourceRef": "p.23-24, dependent-family-member table legend",
      "validation": {
        "enum": ["A1", "A2", "A3", "A4", "A5", "B1", "B2", "C", "D", "E"]
      }
    },
    {
      "name": "dependent3PeriodFromMonth",
      "label": "Vzdrževani družinski član 3 — začetni mesec vzdrževanja (stolpec 5)",
      "type": "integer",
      "description": "Starting month (by number) of the dependency period for dependent family member 3.",
      "sourceRef": "p.24, dependent-family-member table, stolpec 5",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "dependent3PeriodToMonth",
      "label": "Vzdrževani družinski član 3 — končni mesec vzdrževanja (stolpec 6)",
      "type": "integer",
      "description": "Ending month (by number) of the dependency period for dependent family member 3.",
      "sourceRef": "p.24, dependent-family-member table, stolpec 6",
      "validation": {
        "minimum": 1,
        "maximum": 12
      }
    },
    {
      "name": "dependent3MaintenancePaid",
      "label": "Vzdrževani družinski član 3 — plačana preživnina (stolpec 7)",
      "type": "number",
      "description": "Total maintenance (preživnina) the taxpayer paid during the tax year for dependent family member 3.",
      "sourceRef": "p.24, dependent-family-member table, stolpec 7",
      "classification": "financial"
    },
    {
      "name": "pensionPremium1PlanCode",
      "label": "Premija za PDPZ 1 — oznaka pokojninskega načrta",
      "type": "string",
      "description": "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.",
      "sourceRef": "p.25, PDPZ premium table"
    },
    {
      "name": "pensionPremium1Amount",
      "label": "Premija za PDPZ 1 — znesek plačanih premij",
      "type": "number",
      "description": "Total premiums the taxpayer personally paid during the tax year under pension plan 1, regardless of which period (year) they relate to.",
      "sourceRef": "p.25, PDPZ premium table",
      "classification": "financial"
    },
    {
      "name": "pensionPremium2PlanCode",
      "label": "Premija za PDPZ 2 — oznaka pokojninskega načrta",
      "type": "string",
      "description": "Pension-plan code for voluntary supplementary pension insurance (PDPZ) premium row 2.",
      "sourceRef": "p.25, PDPZ premium table"
    },
    {
      "name": "pensionPremium2Amount",
      "label": "Premija za PDPZ 2 — znesek plačanih premij",
      "type": "number",
      "description": "Total premiums the taxpayer personally paid during the tax year under pension plan 2.",
      "sourceRef": "p.25, PDPZ premium table",
      "classification": "financial"
    },
    {
      "name": "pensionPremium3PlanCode",
      "label": "Premija za PDPZ 3 — oznaka pokojninskega načrta",
      "type": "string",
      "description": "Pension-plan code for voluntary supplementary pension insurance (PDPZ) premium row 3.",
      "sourceRef": "p.25, PDPZ premium table"
    },
    {
      "name": "pensionPremium3Amount",
      "label": "Premija za PDPZ 3 — znesek plačanih premij",
      "type": "number",
      "description": "Total premiums the taxpayer personally paid during the tax year under pension plan 3.",
      "sourceRef": "p.25, PDPZ premium table",
      "classification": "financial"
    },
    {
      "name": "incomeEntry1Code",
      "label": "Vrsta dohodka 1 — oznaka dohodka",
      "type": "enum",
      "description": "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).",
      "sourceRef": "pp.6-20, numbered income-source-code sections",
      "validation": {
        "enum": ["1101", "1102", "1103", "1104", "1105", "1106", "1107", "1108", "1109", "1110", "1111", "1210", "1211", "1212", "1220", "1230", "2100", "3100", "4200", "6100", "6200", "6300", "6500", "6700"]
      }
    },
    {
      "name": "incomeEntry1Income",
      "label": "Vrsta dohodka 1 — polje »Dohodek«",
      "type": "number",
      "description": "The 'Dohodek' (income) amount for income entry 1, per the field-specific instructions for the code entered in `incomeEntry1Code`.",
      "sourceRef": "pp.6-20, 'V polje »Dohodek« vpišete'",
      "classification": "financial"
    },
    {
      "name": "incomeEntry1Contributions",
      "label": "Vrsta dohodka 1 — polje »Prispevki«",
      "type": "number",
      "description": "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).",
      "sourceRef": "pp.6-20, 'V polje »Prispevki« vpišete'",
      "classification": "financial"
    },
    {
      "name": "incomeEntry1AdvanceTaxRS",
      "label": "Vrsta dohodka 1 — polje »Akontacija v RS«",
      "type": "number",
      "description": "The 'Akontacija v RS' (advance income tax assessed in Slovenia during the year) amount for income entry 1.",
      "sourceRef": "pp.6-20, 'V polje »Akontacija v RS« vpišete'",
      "classification": "financial"
    },
    {
      "name": "incomeEntry1ForeignTax",
      "label": "Vrsta dohodka 1 — polje »Tuji davek«",
      "type": "number",
      "description": "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).",
      "sourceRef": "pp.6-20, 'V polje »Tuji davek« vpišete'",
      "classification": "financial"
    },
    {
      "name": "incomeEntry1StandardOrActualCosts",
      "label": "Vrsta dohodka 1 — polje »Normirani in/ali dejanski stroški«",
      "type": "number",
      "description": "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).",
      "sourceRef": "pp.14-15, 18, 20, 'Normirani in dejanski stroški' / 'Dejanski stroški'",
      "classification": "financial"
    },
    {
      "name": "incomeEntry1Country",
      "label": "Vrsta dohodka 1 — polje »Država/mednarodna organizacija«",
      "type": "string",
      "description": "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.",
      "sourceRef": "p.22, 'V polje »Država/mednarodna organizacija« vpišete'"
    },
    {
      "name": "incomeEntry2Code",
      "label": "Vrsta dohodka 2 — oznaka dohodka",
      "type": "enum",
      "description": "The income-source code for income entry 2 — see `incomeEntry1Code` for the full code legend.",
      "sourceRef": "pp.6-20, numbered income-source-code sections",
      "validation": {
        "enum": ["1101", "1102", "1103", "1104", "1105", "1106", "1107", "1108", "1109", "1110", "1111", "1210", "1211", "1212", "1220", "1230", "2100", "3100", "4200", "6100", "6200", "6300", "6500", "6700"]
      }
    },
    {
      "name": "incomeEntry2Income",
      "label": "Vrsta dohodka 2 — polje »Dohodek«",
      "type": "number",
      "description": "The 'Dohodek' (income) amount for income entry 2.",
      "sourceRef": "pp.6-20, 'V polje »Dohodek« vpišete'",
      "classification": "financial"
    },
    {
      "name": "incomeEntry2Contributions",
      "label": "Vrsta dohodka 2 — polje »Prispevki«",
      "type": "number",
      "description": "The 'Prispevki' amount for income entry 2, when applicable.",
      "sourceRef": "pp.6-20, 'V polje »Prispevki« vpišete'",
      "classification": "financial"
    },
    {
      "name": "incomeEntry2AdvanceTaxRS",
      "label": "Vrsta dohodka 2 — polje »Akontacija v RS«",
      "type": "number",
      "description": "The 'Akontacija v RS' amount for income entry 2.",
      "sourceRef": "pp.6-20, 'V polje »Akontacija v RS« vpišete'",
      "classification": "financial"
    },
    {
      "name": "incomeEntry2ForeignTax",
      "label": "Vrsta dohodka 2 — polje »Tuji davek«",
      "type": "number",
      "description": "The 'Tuji davek' amount for income entry 2, when applicable.",
      "sourceRef": "pp.6-20, 'V polje »Tuji davek« vpišete'",
      "classification": "financial"
    },
    {
      "name": "incomeEntry2StandardOrActualCosts",
      "label": "Vrsta dohodka 2 — polje »Normirani in/ali dejanski stroški«",
      "type": "number",
      "description": "The standard and/or actual cost deduction for income entry 2, when applicable — see `incomeEntry1StandardOrActualCosts`.",
      "sourceRef": "pp.14-15, 18, 20, 'Normirani in dejanski stroški' / 'Dejanski stroški'",
      "classification": "financial"
    },
    {
      "name": "incomeEntry2Country",
      "label": "Vrsta dohodka 2 — polje »Država/mednarodna organizacija«",
      "type": "string",
      "description": "The foreign country or international organization income entry 2 was received from, when foreign-sourced.",
      "sourceRef": "p.22, 'V polje »Država/mednarodna organizacija« vpišete'"
    },
    {
      "name": "incomeEntry3Code",
      "label": "Vrsta dohodka 3 — oznaka dohodka",
      "type": "enum",
      "description": "The income-source code for income entry 3 — see `incomeEntry1Code` for the full code legend.",
      "sourceRef": "pp.6-20, numbered income-source-code sections",
      "validation": {
        "enum": ["1101", "1102", "1103", "1104", "1105", "1106", "1107", "1108", "1109", "1110", "1111", "1210", "1211", "1212", "1220", "1230", "2100", "3100", "4200", "6100", "6200", "6300", "6500", "6700"]
      }
    },
    {
      "name": "incomeEntry3Income",
      "label": "Vrsta dohodka 3 — polje »Dohodek«",
      "type": "number",
      "description": "The 'Dohodek' (income) amount for income entry 3.",
      "sourceRef": "pp.6-20, 'V polje »Dohodek« vpišete'",
      "classification": "financial"
    },
    {
      "name": "incomeEntry3Contributions",
      "label": "Vrsta dohodka 3 — polje »Prispevki«",
      "type": "number",
      "description": "The 'Prispevki' amount for income entry 3, when applicable.",
      "sourceRef": "pp.6-20, 'V polje »Prispevki« vpišete'",
      "classification": "financial"
    },
    {
      "name": "incomeEntry3AdvanceTaxRS",
      "label": "Vrsta dohodka 3 — polje »Akontacija v RS«",
      "type": "number",
      "description": "The 'Akontacija v RS' amount for income entry 3.",
      "sourceRef": "pp.6-20, 'V polje »Akontacija v RS« vpišete'",
      "classification": "financial"
    },
    {
      "name": "incomeEntry3ForeignTax",
      "label": "Vrsta dohodka 3 — polje »Tuji davek«",
      "type": "number",
      "description": "The 'Tuji davek' amount for income entry 3, when applicable.",
      "sourceRef": "pp.6-20, 'V polje »Tuji davek« vpišete'",
      "classification": "financial"
    },
    {
      "name": "incomeEntry3StandardOrActualCosts",
      "label": "Vrsta dohodka 3 — polje »Normirani in/ali dejanski stroški«",
      "type": "number",
      "description": "The standard and/or actual cost deduction for income entry 3, when applicable — see `incomeEntry1StandardOrActualCosts`.",
      "sourceRef": "pp.14-15, 18, 20, 'Normirani in dejanski stroški' / 'Dejanski stroški'",
      "classification": "financial"
    },
    {
      "name": "incomeEntry3Country",
      "label": "Vrsta dohodka 3 — polje »Država/mednarodna organizacija«",
      "type": "string",
      "description": "The foreign country or international organization income entry 3 was received from, when foreign-sourced.",
      "sourceRef": "p.22, 'V polje »Država/mednarodna organizacija« vpišete'"
    },
    {
      "name": "incomeEntry4Code",
      "label": "Vrsta dohodka 4 — oznaka dohodka",
      "type": "enum",
      "description": "The income-source code for income entry 4 — see `incomeEntry1Code` for the full code legend.",
      "sourceRef": "pp.6-20, numbered income-source-code sections",
      "validation": {
        "enum": ["1101", "1102", "1103", "1104", "1105", "1106", "1107", "1108", "1109", "1110", "1111", "1210", "1211", "1212", "1220", "1230", "2100", "3100", "4200", "6100", "6200", "6300", "6500", "6700"]
      }
    },
    {
      "name": "incomeEntry4Income",
      "label": "Vrsta dohodka 4 — polje »Dohodek«",
      "type": "number",
      "description": "The 'Dohodek' (income) amount for income entry 4.",
      "sourceRef": "pp.6-20, 'V polje »Dohodek« vpišete'",
      "classification": "financial"
    },
    {
      "name": "incomeEntry4Contributions",
      "label": "Vrsta dohodka 4 — polje »Prispevki«",
      "type": "number",
      "description": "The 'Prispevki' amount for income entry 4, when applicable.",
      "sourceRef": "pp.6-20, 'V polje »Prispevki« vpišete'",
      "classification": "financial"
    },
    {
      "name": "incomeEntry4AdvanceTaxRS",
      "label": "Vrsta dohodka 4 — polje »Akontacija v RS«",
      "type": "number",
      "description": "The 'Akontacija v RS' amount for income entry 4.",
      "sourceRef": "pp.6-20, 'V polje »Akontacija v RS« vpišete'",
      "classification": "financial"
    },
    {
      "name": "incomeEntry4ForeignTax",
      "label": "Vrsta dohodka 4 — polje »Tuji davek«",
      "type": "number",
      "description": "The 'Tuji davek' amount for income entry 4, when applicable.",
      "sourceRef": "pp.6-20, 'V polje »Tuji davek« vpišete'",
      "classification": "financial"
    },
    {
      "name": "incomeEntry4StandardOrActualCosts",
      "label": "Vrsta dohodka 4 — polje »Normirani in/ali dejanski stroški«",
      "type": "number",
      "description": "The standard and/or actual cost deduction for income entry 4, when applicable — see `incomeEntry1StandardOrActualCosts`.",
      "sourceRef": "pp.14-15, 18, 20, 'Normirani in dejanski stroški' / 'Dejanski stroški'",
      "classification": "financial"
    },
    {
      "name": "incomeEntry4Country",
      "label": "Vrsta dohodka 4 — polje »Država/mednarodna organizacija«",
      "type": "string",
      "description": "The foreign country or international organization income entry 4 was received from, when foreign-sourced.",
      "sourceRef": "p.22, 'V polje »Država/mednarodna organizacija« vpišete'"
    },
    {
      "name": "incomeEntry5Code",
      "label": "Vrsta dohodka 5 — oznaka dohodka",
      "type": "enum",
      "description": "The income-source code for income entry 5 — see `incomeEntry1Code` for the full code legend.",
      "sourceRef": "pp.6-20, numbered income-source-code sections",
      "validation": {
        "enum": ["1101", "1102", "1103", "1104", "1105", "1106", "1107", "1108", "1109", "1110", "1111", "1210", "1211", "1212", "1220", "1230", "2100", "3100", "4200", "6100", "6200", "6300", "6500", "6700"]
      }
    },
    {
      "name": "incomeEntry5Income",
      "label": "Vrsta dohodka 5 — polje »Dohodek«",
      "type": "number",
      "description": "The 'Dohodek' (income) amount for income entry 5.",
      "sourceRef": "pp.6-20, 'V polje »Dohodek« vpišete'",
      "classification": "financial"
    },
    {
      "name": "incomeEntry5Contributions",
      "label": "Vrsta dohodka 5 — polje »Prispevki«",
      "type": "number",
      "description": "The 'Prispevki' amount for income entry 5, when applicable.",
      "sourceRef": "pp.6-20, 'V polje »Prispevki« vpišete'",
      "classification": "financial"
    },
    {
      "name": "incomeEntry5AdvanceTaxRS",
      "label": "Vrsta dohodka 5 — polje »Akontacija v RS«",
      "type": "number",
      "description": "The 'Akontacija v RS' amount for income entry 5.",
      "sourceRef": "pp.6-20, 'V polje »Akontacija v RS« vpišete'",
      "classification": "financial"
    },
    {
      "name": "incomeEntry5ForeignTax",
      "label": "Vrsta dohodka 5 — polje »Tuji davek«",
      "type": "number",
      "description": "The 'Tuji davek' amount for income entry 5, when applicable.",
      "sourceRef": "pp.6-20, 'V polje »Tuji davek« vpišete'",
      "classification": "financial"
    },
    {
      "name": "incomeEntry5StandardOrActualCosts",
      "label": "Vrsta dohodka 5 — polje »Normirani in/ali dejanski stroški«",
      "type": "number",
      "description": "The standard and/or actual cost deduction for income entry 5, when applicable — see `incomeEntry1StandardOrActualCosts`.",
      "sourceRef": "pp.14-15, 18, 20, 'Normirani in dejanski stroški' / 'Dejanski stroški'",
      "classification": "financial"
    },
    {
      "name": "incomeEntry5Country",
      "label": "Vrsta dohodka 5 — polje »Država/mednarodna organizacija«",
      "type": "string",
      "description": "The foreign country or international organization income entry 5 was received from, when foreign-sourced.",
      "sourceRef": "p.22, 'V polje »Država/mednarodna organizacija« vpišete'"
    }
  ]
}