🧾 Do I have to check my pre-filled income-tax calculation?

With conditions

Quick answer

Check it — the pre-filled income-tax calculation (IID) is not final until the objection deadline passes, and that deadline is now 30 days, no longer 15. FURS sends it to tax residents in two batches, the first at the end of March and the second at the end of May, and must dispatch it by 31 May. If the calculation is correct, you need do nothing and it becomes the assessment. If you disagree, you must file an objection within 30 days of the dispatch date; FURS then issues a decision by 31 October. If you do not receive the IID by 15 June, check eDavki or your tax office — if none was issued, you must file the return yourself by 31 July. The myth that you have only 15 days to object is out of date: the deadline is 30 days, and any underpayment or refund falls due 60 days after the calculation is dispatched.

📋 The rules

The IID goes to tax residents who received taxable income in the year — regardless of the amount. FURS issues it in two batches (end of March and end of May) and dispatches it by 31 May at the latest.
If the calculation is correct, you need do nothing — once the objection deadline passes it becomes the income-tax assessment.
If you disagree, you must file an objection within 30 days of the IID dispatch date; on that basis FURS issues a new decision by 31 October at the latest, against which an appeal is possible.
If you do not receive the IID by 15 June and none was issued to you, you must file the income-tax return yourself by 31 July; the same applies if you cease to be a resident.
A refund of overpaid income tax arrives within 60 days of the IID dispatch, and any underpayment must be settled within the same period using the enclosed payment slip.

🔓 Exceptions

You generally need not file a return if your income does not exceed the general allowance (5,000 euros for 2025) and no income tax is due — the threshold is adjusted over the years.
Dependent family members and actual costs from a second contractual relationship must be claimed by 5 February, otherwise they are not reflected in the IID and you must add them by objection.
If you file the return late but before the decision is served, you may submit it as a voluntary disclosure and thereby avoid the offence fine — but not the default interest.

⚠️ Penalties & fines

A missed or skipped objection means the IID becomes a final decision even with an error — for example without the child allowance or with costs wrongly counted — and you overpay income tax. Anyone who fails to file the return on time or in the prescribed manner commits an offence, for which the prescribed fine is 250 to 400 euros. On tax underpaid, default interest of 3% a year runs from the deadline to payment. A voluntary disclosure removes liability for the offence as long as no decision has been served on you and no inspection has begun, but the interest remains. Unreported income — rent, foreign income, interest and capital gains — is a frequent cause of a later assessment with interest; FURS already holds data on many sources, so it is better to declare the income than to wait for a tax inspection and higher costs.

📎 Official sources

Last verified: 2026-07-12

❓ Frequently asked

By when can I object to the pre-filled calculation?

Within 30 days of the dispatch date of the pre-filled calculation. This is the newer deadline; older sources quoting 15 days are out of date. You send the objection to the tax office that issued the calculation, and on that basis FURS issues an income-tax decision by 31 October.

What do I do if I do not receive the pre-filled calculation?

If you do not receive it by 15 June, check on eDavki or with your tax office whether one was issued, as it is sent by ordinary post. If none was issued to you, you must file the income-tax return yourself by 31 July at the latest, otherwise you risk an offence.

Do I have to file a return if I earn little?

Generally no. If your income does not exceed the general allowance, which is 5,000 euros for 2025, and no income tax is due, you need not file a return. The threshold is adjusted over the years, so check it before filing on the FURS website or in the pre-filled calculation.

When do I get a refund or have to pay extra?

FURS pays a refund of overpaid income tax within 60 days of the dispatch date of the pre-filled calculation, to your last open bank account. Within the same 60 days you must settle any underpayment using the enclosed payment slip, otherwise default interest runs.

What if I filed the return late?

If you miss the deadline but the decision has not been served and no inspection has started, you may file the return as a voluntary disclosure and avoid the offence fine of 250 to 400 euros. You cannot avoid the default interest of 3% a year, as it is added to the assessed tax.

🔎 Common searches

What people search to land here:

“pre-filled income tax calculation objection deadline”
“income tax return slovenia by when”
“objection to informativni izracun 30 days”
“did not receive income tax calculation”
“general tax allowance slovenia 2025”
“income tax refund when”