Tax number

Steps

1. If you are moving: register your residence and declare your temporary address (see SI-SEJOUR-TOUS-001). The FURS registers you automatically in the tax register from the data of the Central Population Register.
2. If any data is missing, the FURS asks you to provide it within 8 days.
3. Receive your certificate of tax number (potrdilo o davčni številki), issued within 8 days after registration.
4. If you do not have an address in Slovenia (yet) but receive taxable income or own taxable property there: fill in the DR-02 form (application for registration of an individual in the tax register), before the first income or the first acquisition.
5. Submit the DR-02 at any finančni urad (financial office), except the general office and the special office:
   • in person, with your identity document;
   • through an authorised person, with a power of attorney and a copy of your identity document;
   • by post, with a copy of your identity document. You can also submit it online, as a personal document, through the FURS eDavki service (you then need eDavki access with a digital certificate): the FURS recommends eDavki to everyone, and requires it if a representative submits the form on your behalf and that representative is a company, a sole trader or a person carrying out an activity (eDavki page "davčni register fizične osebe", consulted on 23/10/2026).
6. Then report within 8 days any change in register data that the FURS does not obtain automatically (for example an account opened abroad, your residence status, a representative, investments abroad; if you do not have an address in Slovenia, also your new address or a new account), with the DR-02 form.

Documents

• Automatic registration: no form; the data comes from the population register.
• DR-02 application: the form (available in Slovenian, Italian, Hungarian, English and German), an identity card or passport, and the documents supporting the data to be registered. These documents must not be more than 30 days old, and an official translation may be required (FURS detailed description).

Costs and timelines

• Cost: no fee: the eDavki page of the DR-02 states "Takse ni" (no fee). An individual who does not submit the DR-02 or does not declare a change in time faces a fine of €200 to €1,200 (same page).
• Timeline: certificate within 8 days after a complete application, generally by post. If you submit a complete file in person, the certificate can be handed over immediately.
• Format: 8 digits; the last one is a check digit.

Common pitfalls

• Making an unnecessary application. If you declare your address in Slovenia, registration is automatic: the DR-02 is mainly for those who have no Slovenian address.
• Waiting for the first salary. Without a declared address, the DR-02 must be submitted before the first taxable income.
• Confusing tax number and tax residence. You become a Slovenian tax resident if you have a residence link with the country (for example a permanent residence, a family settled in Slovenia or more than 183 days of presence in the calendar year). A resident is taxed on worldwide income. This is the "Taxes" topic.
• Forgetting to report a change that the FURS does not obtain automatically (account abroad, residence status, representative; without a Slovenian address, your address or your account): the deadline is 8 days.
• Tax number that does not arrive. Infotujci.si presents the DR-02 as the procedure for a foreign national holding a residence permit, whereas the FURS describes automatic registration for anyone whose address is declared. If you have received no number after declaring your address, ask at a financial office (finančni urad).

What changes by country of origin

• EU and EEA citizens: automatic registration as soon as your temporary address is declared.
• Swiss citizens: same mechanism once your residence permit is obtained and your address declared; DR-02 before moving.
• British citizens (Scots included): same mechanism once your residence permit is obtained and your address declared. Before that, if you have taxable income or property in Slovenia, DR-02 with your passport.