Termination of Deferral or Installment Payment of Tax Liabilities


Taxpayers can submit applications for deferral or installment payment of  tax liabilities under intervention legislation until 30 June 2021. 

On the expiry of that date, the Articles 67 and 68 of the Act on intervention measures to mitigate the consequences of the second wave of the COVID-19 epidemic (ZIUOPD2) expire, which provide for exceptions to the general rules of the Tax Procedure Act (ZDavP-2) on deferral or instalment payment of tax obligations that make it easier for taxpayers to comply with their tax obligations. ‎

‎Under the measures set out in Articles 67 and 68 of the ZIUOP2, the following solutions were introduced in the area of deferral of payment and instalment payment of taxes:

  • more lenient conditions for granting the instalment payment or the deferral of payment to business entities; 
  •  possibility of payment for tax and withholding tax, and for social security contributions; 
  • non-calculation of interest for the duration of the deferral or instalment payment. 

In accordance with these provisions, 14.157 applications were received with a granted  commitment by June 21st and a deferral of the commitment of 26.938€.

‎In the event of difficulties in dissuading tax obligations, taxable persons  may apply for deferral of payment or payment in instalment under the provisions of the Tax Procedure Act. The conditions for granting a payment advantage vary according to the payment advantage applied for  the taxable person.‎

For further information please contact Ms Elena Korovina , Accountant and Payroll specialist at our Eurofast office in Slovenia, at ljubljana@eurofast.eu.

Eurofast is a regional business advisory organization employing local advisors in over 23 cities in South East Europe & the Middle East . The Organization is uniquely positioned as one stop shop for investors and companies looking for professional services in South East Europe & the Middle East.   

Elena Korovina
Accountant & Payroll Specialist
Eurofast Ljubljana