Slovenia's 8-digit tax identification number issued by FURS — required for employment, self-employment, and property purchases. Non-resident property buyers must obtain one before completing a Slovenian real estate transaction.
The davčna številka (tax number) is Slovenia's 8-digit personal tax identifier, administered by the Finančna uprava Republike Slovenije (FURS — Financial Administration of the Republic of Slovenia). Slovenian residents have their davčna številka derived from their EMŠO (the last 8 characters). Non-resident individuals and foreign legal entities who have Slovenian-source income (such as property ownership, rental income, or business activity) receive a separately issued davčna številka from FURS.
For non-resident foreign buyers of Slovenian real estate, obtaining a davčna številka from the relevant FURS office is a prerequisite for the notarial deed. Without it, the notary cannot proceed, and the buyer cannot be registered in the land register. The application process is straightforward: submit a completed DDV-P2 or DDVR form with your passport to the FURS office with jurisdiction over the property's location. Your Slovenian lawyer can submit the application on your behalf with a power of attorney.
After purchasing Slovenian property, non-resident owners have ongoing tax obligations linked to their davčna številka. If you rent the property, the rental income is subject to Slovenian income tax at a flat rate of 27.5% (on 90% of gross rental receipts, i.e. effective rate 24.75%). Property owners who are Slovenian residents pay NUSZ (property tax) annually, while the tax structure for non-residents varies. A Slovenian tax adviser can structure your ownership to optimise compliance.
The davčna številka is also used when paying NUSZ (nadomestilo za uporabo stavbnega zemljišča — the annual municipal charge on buildings and building land), DPN (davek na promet nepremičnin — real estate transfer tax at 2% for applicable transactions), and DDPO (corporate income tax) if the buyer is a company. Your Slovenian lawyer and tax adviser will ensure the correct taxes are paid via the correct davčna številka.
Slovenian property transfer tax (DPN — davek na promet nepremičnin) is 2% of the agreed price or market value (whichever is higher) and is payable by the seller. Purchases from a VAT-registered developer (new builds) attract 9.5% VAT instead of DPN. The DPN is self-assessed and submitted to FURS within 30 days of the notarial deed — your notary typically handles this as part of the closing procedure.
Submit a DDV-P2 or DDVR form with your passport to the FURS office with jurisdiction over the property's address. Your Slovenian lawyer can submit the application on your behalf with a power of attorney. Processing typically takes 3–5 business days. Apply well in advance of your planned deed date.
Non-resident owners pay: DPN transfer tax (2%, seller-side, at purchase); rental income tax (27.5% on 90% of gross rents if renting); and capital gains tax on eventual sale (at personal income tax rates, with reductions for holding period). Annual NUSZ (building land charge) may also apply. Consult a Slovenian tax adviser for personalised advice.
Yes. DPN (davek na promet nepremičnin) at 2% of the higher of the agreed price or market value is payable by the seller on resale properties. New builds purchased from VAT-registered developers are exempt from DPN but subject to 9.5% VAT instead. The seller accounts for DPN within 30 days of the deed.
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