The tax number (TIN) in Slovenia is defined by the Tax Administration Act (Official Journal of the RS, no. 17/05 - Official consolidated text 1, 59/05 - decision of the Constitutional Court). It was introduced in 1996 as a unique register of identification data of all taxpayers, official source of registration data and the system for exchange of information with other state registers. The tax number is the identification sign, which defines the taxpayer (individuals and legal entities) and it is used for uniform specification and connection of data in tax records about the taxpayer, which are managed by the Tax Administration. The tax number is used for all taxes. When we joined the EU, TIN got a prefix SI (code for Slovenia) for VAT purposes. The tax number is a random eight-digit number (first digit cannot be 0):
- The first seven digits represent the basic number, which is a randomly chosen number from number range from 1,000,000 to 9,999,999.
- The eighth digit is a control number, calculated according to module 11.
The Tax Administration issues a certificate about the entry to the subject of entry into the tax register in 8 days after the entry into the tax register. The entity receives the tax number, which is written on the certificate.
The following data are entered into the tax register (Article 42 of the Tax Administration Act -
- Subject of entry into the register of companies,
- Individual with permanent residence in the Republic of Slovenia,
- Individual with temporary residence in the Republic of Slovenia,
- Sole entrepreneur,
- Legal entity and individual, performing business activities, which are entered into another register or other prescribed records on the territory of the RS and are not persons from Items 1 or 4 of this article,
- Legal entity and individual without the seat or any other registered form in the Republic of Slovenia, which perform business activities on the territory of the Republic of Slovenia,
- Person not included in previous items,
- Association of persons according to the foreign law, which has no legal personality.
The subject of entry is entered into the tax register out of official duty or on the basis of application for entry into the tax register. All individuals with permanent residence in the Republic of Slovenia and persons, obliged by the law to submit the application for entry into the tax register to the Tax Administration, but they fail to meet this obligation, are entered into the tax register out of official duty. The Tax Administration acquires data for the entry of persons out of official duty from official registers and records. All other entities are entered into the tax register on the basis of application for entry into the tax register.