Slovenia transfer pricing (transferne cene): 2026

Source-cited draft: not reviewed by an accountant, not for filing.

The rules sit in four places. The Corporate Income Tax Act (Zakon o davku od dohodkov pravnih oseb, ZDDPO-2) arts. 16 to 19 set who is related, the arm's length test and the interest rule. The Rules on transfer prices (Pravilnik o transfernih cenah) set the methods, comparability and the range. The Rules on the recognised interest rate (Pravilnik o priznani obrestni meri) set the loan rate. The Tax Procedure Act (Zakon o davčnem postopku, ZDavP-2) sets documentation, fines, APAs, CbCR and MAP. All statute text below was read on PisRS (pisrs.si) on 2026-10-23, in the unofficial consolidated versions shown there: ZDDPO-2 NPB 23, ZDavP-2 NPB 32, Rules on transfer prices NPB 1, Rules on the recognised interest rate NPB 3. The rate, the general tax base and the return are in si-corporate-income-tax; this skill does not repeat them.

Who this applies to

Taxpayers. Every legal person liable to corporate income tax under ZDDPO-2: a resident company, and a non-resident for the profit of its Slovenian business unit (poslovna enota). A sole trader (s.p.) is taxed under the Personal Income Tax Act and is not covered here.

Related to a foreign person (ZDDPO-2 art. 16(1)). A taxpayer and a foreign legal person or foreign entity without legal personality are related where:

1. the taxpayer holds, directly or indirectly, at least 25% of the value or number of shares or stakes in the capital, management or control, or of the voting rights, of the foreign person, or controls it by contract;
2. the foreign person holds at least 25% in the taxpayer on the same tests;
3. the same person holds at least 25% of the capital, management or control of both (the taxpayer and the foreign person, or two taxpayers), or controls both by contract;
4. the same individuals or their family members hold at least 25% of the capital, management or control of both, or control both by contract.

In each case the link also exists where "the terms of the transaction differ from terms that are or would be agreed between unrelated persons" in the same or comparable circumstances. Family members are a spouse or long-term partner, a registered partner, children (including adopted children and stepchildren), and parents and adoptive parents (art. 16(2)). The Rules on transfer prices art. 24 add that control can exist without 25%, where one party dictates the terms and they go against the other party's rational economic interest.

Related residents (ZDDPO-2 art. 17). Two Slovenian residents are related on the same 25% or control-by-contract tests (art. 17(1)). A resident and an individual carrying on an activity (for example a sole trader) are related where the same individual or family holds at least 25% of the resident (art. 17(2)).

The domestic exception (art. 17(6) and art. 19(6)). Between two related residents, the tax base is not adjusted at all unless one of them, in that tax year:

1. has unrelieved tax losses brought forward from earlier years;
2. pays tax at 0% or at a special rate below the general rate; or
3. is exempt from corporate income tax.

So a Slovenian group where every company is profitable and pays the full rate has no domestic transfer pricing adjustment. Deals with any foreign related person are always tested.

Interest limitation is a separate test. The 30% EBITDA rule in ZDDPO-2 art. 54.c uses its own 25% definition of a related person. It runs after the interest rate test in art. 19. See si-corporate-income-tax for the rule; its figures are in the table below.

Rates, bands and thresholds

Item	Rate or amount	Year	Source URL
Corporate income tax rate (applied to any adjustment)	22% for 2024 to 2028 (general rate 19% in ZDDPO-2 art. 60; 22% under ZORZFS art. 64)	2026	https://pisrs.si/pregledPredpisa?id=ZAKO4687
Related-party threshold	25% of capital, management, control or votes, or control by contract	2026	https://pisrs.si/pregledPredpisa?id=ZAKO4687
Recognised interest rate	Variable part + maturity spread + credit-rating spread (Rules art. 2)	2026	https://pisrs.si/pregledPredpisa?id=PRAV7544
Variable part, EUR, 12 months (loans over 6 months), October 2026	3.30300%	2026	https://www.gov.si/assets/ministrstva/MF/Davcni-direktorat/OBRESTI/Arhiv-priznanih-obrestnih-mer-za-leto-2026-v15.docx
Variable part, EUR, up to 6 / 3 / 1 months, October 2026	3.04300% / 2.58900% / 2.43400%	2026	https://www.gov.si/assets/ministrstva/MF/Davcni-direktorat/OBRESTI/Arhiv-priznanih-obrestnih-mer-za-leto-2026-v15.docx
Variable part, EUR, 12 months, September 2026	3.02900%	2026	https://www.gov.si/assets/ministrstva/MF/Davcni-direktorat/OBRESTI/Arhiv-priznanih-obrestnih-mer-za-leto-2026-v15.docx
Variable part, 12 months, October 2026, USD / GBP / CHF / JPY	3.80777% / 3.85590% / -0.04600% / 0.73905%	2026	https://www.gov.si/assets/ministrstva/MF/Davcni-direktorat/OBRESTI/Arhiv-priznanih-obrestnih-mer-za-leto-2026-v15.docx
Maturity spread	up to 1 year 0 bp; up to 5 years 3 bp; up to 10 years 5 bp; over 10 years 6 bp (none for loans under 1 year)	2026	https://pisrs.si/pregledPredpisa?id=PRAV7544
Credit-rating spread (S&P scale, rating of the borrower)	AAA to A-: 5 bp; BBB+ to B-: 20 bp; below B-: 200 bp; no rating: 100 bp; individual: 75 bp	2026	https://pisrs.si/pregledPredpisa?id=PRAV7544
Loan in another currency	EUR variable part + twice the credit-rating spread	2026	https://pisrs.si/pregledPredpisa?id=PRAV7544
Return attachment 16 or 17 required	Cumulative turnover with at least one related person above EUR 50,000 (excl. VAT)	2026 returns	https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Poslovanje_z_nami/Novodila_in_pojasnila/2025/0920-18321_2025-1_Metodologija_izpolnjevanja_prilog_15_16_in_17_k_obracunu_DDPO-2.docx
Return attachment 15 (loans) required	Loans given or received with one related person in the year above EUR 50,000	2026 returns	https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Poslovanje_z_nami/Novodila_in_pojasnila/2025/0920-18321_2025-1_Metodologija_izpolnjevanja_prilog_15_16_in_17_k_obracunu_DDPO-2.docx
Documentation retention	10 years after the end of the year it covers	2026	https://pisrs.si/pregledPredpisa?id=ZAKO4703
Time to hand over documentation on audit	Immediately as a rule; otherwise a set period of 30 to 90 days	2026	https://pisrs.si/pregledPredpisa?id=ZAKO4703
Fine, missing or late documentation (ZDavP-2 art. 397(1) point 40)	Legal person EUR 1,200 to 15,000; medium or large company EUR 3,200 to 30,000; sole trader EUR 800 to 10,000	2026	https://pisrs.si/pregledPredpisa?id=ZAKO4703
Fine on the responsible person (art. 397(3))	EUR 600 to 4,000; medium or large company EUR 800 to 4,000	2026	https://pisrs.si/pregledPredpisa?id=ZAKO4703
Fine, especially serious offence (art. 398(1))	Legal person EUR 4,500 to 100,000; medium or large company EUR 10,500 to 150,000	2026	https://pisrs.si/pregledPredpisa?id=ZAKO4703
Interest on tax assessed in an audit (art. 95)	7% a year	2026	https://pisrs.si/pregledPredpisa?id=ZAKO4703
Interest on a self-correction before audit (art. 55(3))	3% a year	2026	https://pisrs.si/pregledPredpisa?id=ZAKO4703
Interest on a return filed after the audit minutes (art. 140.a)	5% a year	2026	https://pisrs.si/pregledPredpisa?id=ZAKO4703
Withholding on a hidden profit distribution (ZDDPO-2 arts. 70(1) and 74 point 7)	15%	2026	https://pisrs.si/pregledPredpisa?id=ZAKO4687
Interest limitation (ZDDPO-2 art. 54.c)	Exceeding borrowing costs deductible up to the higher of 30% of tax EBITDA or EUR 3,000,000	2026	https://pisrs.si/pregledPredpisa?id=ZAKO4687
CbCR group threshold (ZDavP-2 art. 255.i(1) and (5); Directive 2016/881 Annex III section I point 4)	Consolidated group revenue of at least EUR 750,000,000 in the year before the reporting year	2026	https://publications.europa.eu/resource/celex/32016L0881.ENG.xhtml
APA fee (Rules implementing ZDavP-2 art. 6.h)	EUR 15,000; renewal EUR 7,500; EUR 5,000 refunded if no APA for reasons not on the taxpayer's side	2026	https://pisrs.si/pregledPredpisa?id=PRAV7927
APA term (art. 6.d(3))	Up to 5 years, can be renewed	2026	https://pisrs.si/pregledPredpisa?id=PRAV7927

The taxable base

The one-way rule (ZDDPO-2 art. 16(3) and (4)). Prices with related persons for assets (including intangibles) and services count, but:

• revenue is taken at no less than the comparable market price (primerljiva tržna cena);
• expenses are taken at no more than the comparable market price.

The adjustment only ever raises the Slovenian tax base. Slovenian law has no domestic rule that lets a taxpayer lower its base because a foreign related party was adjusted. Relief for double taxation comes through MAP (see Cross-border points). In the return, a revenue increase goes in row 3.1 (foreign related person) or 3.2 (related resident), an expense reduction in row 6.2 or 6.3 (FURS, Transferne cene). For interest under art. 19, extra interest income on a loan given goes in row 3.3 (foreign) or 3.4 (resident), and disallowed interest on a loan received in row 6.4 (foreign) or 6.5 (resident) (FURS, Davčno obravnavanje obresti po ZDDPO-2).

Methods (art. 16(5); Rules arts. 1.a to 6). Comparable uncontrolled price, resale price, cost plus, profit split, and transactional net margin. Use the most appropriate method for the case. Internal comparables are preferred over external ones. Where a traditional method (the first three) and a profit method are equally reliable, the traditional method comes first (Rules art. 1.a(3)). Where the criteria are equal, the comparable uncontrolled price method comes first (Rules art. 1.a(2) and (6)). Comparability follows five factors: the features of the assets or services, the functions (with assets used and risks taken), contract terms, economic circumstances and business strategies (Rules arts. 9 to 16). Each transaction is tested on its own unless deals are so closely linked that they can only be judged together (Rules art. 17).

The range (Rules art. 21).

• Where the data are reliable and precise, the arm's length price is the value in the range that best reflects the facts of the transaction.
• Where the data are less reliable, the price must fall in the interquartile range: drop the bottom 25% and the top 25% of values. The median may be used.
• The median splits the range in two. With an odd number of values it is the middle one; with an even number it is the average of the two middle values.
• If the tested price is outside the range, the arm's length price is set under the two rules above, by how reliable the data are.

Intra-group services (Rules art. 22). A service counts as provided only if an unrelated party would pay for it or do it itself. Each specific service is tested separately. FURS describes the OECD simplified approach for low value-adding services (cost plus 5%) in its Transferne cene description; that description is guidance, not a rule in the statute or the Rules.

Related-party loans: the recognised interest rate (ZDDPO-2 art. 19).

• Loans given. Interest income is taken at no less than the recognised interest rate (priznana obrestna mera) last published and known when the loan was approved.
• Loans received. Interest expense is allowed up to that rate.
• Way out. The taxpayer can keep a lower rate on a loan given, or a higher rate on a loan received, if it proves an unrelated party would have agreed the same rate in the same or comparable circumstances.
• Floating rates (art. 19(3) and (4)). Where interest is charged monthly at a floating rate, the rate known when interest is charged applies. Where interest is charged for a period longer than a month (up to a year), use the simple average of the rate for the first and the last month of that period.

How the rate is built (Rules on the recognised interest rate arts. 2 to 6). Rate = variable part for the currency + maturity spread + credit-rating spread. For a loan over 6 months, the variable part is the 12-month reference rate (EURIBOR for euro; SOFR, TONAR, SONIA and SARON for USD, JPY, GBP and CHF). For a loan up to 1, 3 or 6 months, use the matching tenor, and no maturity spread applies to any loan under one year. The credit spread follows the S&P rating of the borrower (on a loan received, the Slovenian taxpayer; on a loan given, the related borrower). A company without its own rating can use its group's rating (art. 5(4)). The Ministry of Finance publishes the variable part on the third working day of each month (art. 6). A negative variable part counts in the sum, but the total rate cannot be below zero (FURS, Davčno obravnavanje obresti po ZDDPO-2, section 2.2).

Which loan counts as new (FURS, same paper, section 2.1). A change of terms (rate, maturity) is not a new loan. A revolving loan renewed each period is a new loan each time. An annex that raises the principal or the limit creates a second, parallel loan for the increase.

Interest outside the rate rule. A payment under a negative interest rate is not interest. It is a fee for a service, tested under art. 16 against market prices, not the recognised rate (FURS, section 2.3).

Hidden profit distribution (art. 74 point 7). The excess is a dividend-like income where a company pays or gives value, at a price that is not arm's length, to a person holding at least 25% in it (or controlling it). This covers interest paid above, or charged below, the recognised rate. The excess then falls under the 15% withholding tax in art. 70(1). Resident recipients who give their tax number are outside it (art. 70(2)). The EU parent-subsidiary exemption in art. 71(1) does not cover a hidden distribution where the payment is not at arm's length under art. 16 (art. 71(2)). For a recipient in another EU or EEA state, art. 70(3) removes the tax only if the recipient cannot credit it at home because it exempts the dividend, and the deal is not tax avoidance. Otherwise only a tax treaty reduces it, usually under its dividend article (FURS, Davčno obravnavanje obresti po ZDDPO-2, section 3.1).

Deadlines and filing

What	When	Rule
Corporate income tax return with attachments 15, 16 and 17 (calendar year 2026)	By 31 March 2027 (three months after the year end; same for a different business year)	ZDavP-2 art. 358(2) and (3); Rules on the CIT return
Transfer pricing documentation (master file and local file)	Kept up to date, and ready no later than the filing of the return, per transaction	ZDavP-2 art. 382(2)
Hand over documentation on audit	Immediately as a rule; or within the period FURS sets, 30 to 90 days	art. 382(5)
Slovenian translation of the master file	On request, within the period FURS sets, at least 60 days	art. 382(7)
Keep documentation	10 years after the year it covers	art. 382(6)
CbCR notification (Obvestilo CbCR), every Slovenian member of a group at or above EUR 750 million	With the corporate income tax return, electronically	Rules implementing ZDavP-2 art. 86.e(2); FURS, Transferne cene
CbCR (reporting entity)	Within 12 months after the last day of the group's reporting year	ZDavP-2 art. 255.i(2)
APA: FURS says whether it will start the procedure	Within 3 months of the application	ZDavP-2 art. 14.b(4)
APA fee	Within 30 days of that notice	art. 14.e(1)
APA annual report	Once a year, with the return	art. 14.c(1); Rules art. 6.e(1)
APA: critical assumption broken	Notify FURS within 30 days	art. 14.c(2); Rules art. 6.e(2)
APA renewal request	6 months before the APA ends	Rules art. 6.g(2)
MAP request	Within 3 years of the return, the return filed in audit, or the assessment	ZDavP-2 art. 256.b(1)
Ask FURS to apply a MAP agreement (with a corrected return where tax is self-assessed)	Within 60 days of the notice of the agreement	ZDavP-2 art. 258(2) and (6)

What the documentation must contain (art. 382(1)).

• Master file (splošna dokumentacija). It can be one file for the whole group. Minimum: the taxpayer, the worldwide structure and type of links (capital, contract, personal), the transfer pricing system, the business and strategies, economic factors, and competition.
• Local file (posebna dokumentacija). Minimum: each related-party transaction (description, type, value, terms), the comparability analysis on the five factors, the method used and the result, and other evidence that the prices are at market.

Article 382 sets no size or value threshold: every taxpayer with related-party transactions must keep the documentation. Similar transactions can be documented together, with adjustments for any differences (art. 382(2)). FURS says it can ask for more than the statutory minimum in an audit, for example a DEMPE analysis for intangibles (FURS, Transferne cene, section 2.1).

In the return. The general part of the form asks whether the taxpayer deals with related persons under art. 16, art. 17, or both, and whether it gives or receives related-party loans. Attachment 16 (foreign related persons) and attachment 17 (related residents) are required where turnover with at least one related person exceeds EUR 50,000 excluding VAT. Attachment 15 lists loans given or received in the year where the total with one related person exceeds EUR 50,000 (FURS 0920-18321/2025-1).

Penalties and interest

Documentation. Failing to provide the art. 382 documentation, or providing it late or not in the set form, is an offence under ZDavP-2 art. 397(1) point 40. The fine for a legal person is EUR 1,200 to 15,000; for a medium or large company under the Companies Act, EUR 3,200 to 30,000; for a sole trader EUR 800 to 10,000. The responsible person of a legal person is also fined EUR 600 to 4,000 (EUR 800 to 4,000 in a medium or large company) (art. 397(3)). The same fines cover a missing CbCR (point 45) and a missing or false APA report (point 44).

Wrong return. A return with untrue, incomplete or wrong data is an offence under art. 397(1) point 8, at the same fines. Where the offence is especially serious, art. 398 raises the fines: EUR 4,500 to 100,000 for a legal person, EUR 10,500 to 150,000 for a medium or large company, and EUR 1,200 to 20,000 (EUR 1,400 to 20,000) for the responsible person. That covers tax underpaid above EUR 10,000 (legal person) or EUR 25,000 (medium or large company), or intent (art. 398(4)). No fine is imposed for a wrong return (point 8), unpaid withholding (point 6) or the art. 398 aggravated fine where the taxpayer files a corrected return under art. 55 (self-correction) or art. 140.a (after the audit minutes) (art. 399). The documentation offence (point 40) is not on that list.

Interest on the tax.

• Tax assessed in an audit carries 7% a year from the due date to the assessment (art. 95).
• A taxpayer that agrees with the audit minutes can file a corrected return within 30 days and pay the tax with interest at 5% a year (art. 140.a). This can be done once per audit.
• A self-correction (samoprijava) before the audit starts carries interest at 3% a year (art. 55(3)). It must be filed with the tax paid, and only once for the same obligation (art. 55(2) and (4)).
• Unpaid tax after the due date carries late payment interest (zamudne obresti) at the rate set by the law on statutory default interest (art. 96). A late return or late correction outside arts. 54.a and 55 also carries art. 96 interest (art. 95.a). This skill does not state that rate.

Withholding. Where the adjustment is a hidden profit distribution to a 25% holder, the payer must also account for 15% withholding on the excess. Missing that is a separate offence under art. 397(1) point 6.

Cross-border points

• Business units of non-residents. The profit of a Slovenian business unit is the profit that can be attributed to it (ZDDPO-2 art. 12(4)). FURS applies the OECD transfer pricing rules and the OECD report on attribution of profits to permanent establishments (FURS, Transferne cene).
• MAP. A Slovenian resident can ask FURS to start a mutual agreement procedure with the other state within 3 years (art. 256.b(1)). The legal basis is the tax treaty or the EU Arbitration Convention on transfer pricing adjustments (ZDavP-2 art. 256(1)); the chapter implements Directive (EU) 2017/1852. The request does not depend on domestic appeals. It is filed in Slovenian and English; a large company files it with every competent authority concerned at the same time (art. 256.b(3) and (4)). After an agreement, the taxpayer asks FURS to apply it within 60 days, withdraws any appeal, and, where the tax is self-assessed, files a corrected return (art. 258).
• APA. Unilateral, bilateral or multilateral (ZDavP-2 art. 14.a(2)). The process runs: pre-filing meeting, application, signing, monitoring (Rules implementing ZDavP-2 arts. 6.a to 6.h). The pre-filing meeting covers whether the APA can, on request, apply to past years with the same facts (art. 6.b(4)). A bilateral or multilateral application needs an English translation (art. 6.c). FURS shares APAs with other EU states and the Commission (ZDavP-2 art. 248.a).
• CbCR. The Slovenian ultimate parent of a multinational group files the CbCR; a constituent entity or surrogate parent files it in the cases set by Directive 2016/881 (ZDavP-2 art. 255.i). FURS cannot adjust a price on the CbCR alone, but can use it to open enquiries (art. 255.k). FURS passes the CbCR to the other states concerned (art. 248.b). Every Slovenian member of a multinational group with consolidated revenue of at least EUR 750 million in the previous year files the CbCR notification with its return (Rules art. 86.e; FURS, Transferne cene). Groups below the threshold are excluded groups and have no CbCR duty (ZDavP-2 art. 255.i(5)).
• Withholding. The 15% tax on a hidden profit distribution can be reduced by a tax treaty (usually its dividend article) or removed under art. 70. Check the recipient's position before paying.
• Low-tax jurisdictions. Purchases of services and intangibles from jurisdictions with a more favourable tax regime are reported in return attachment 14 (Rules on the CIT return). The tax rules on those payments are not covered here.

Worked examples

Example 1: a parent loan above the recognised interest rate

Kras d.o.o. is a Slovenian company with no credit rating. Its German parent owns 100% of it. On 20 October 2026 the parent approves a 5-year euro loan of EUR 2,000,000 at a fixed 6.5%. Kras accrues interest for 72 days in 2026 (actual/365).

1. Rate known on 20 October 2026: the October variable part, published on the third working day of October. EUR 12-month variable part: 3.303%.
2. Maturity spread for up to 5 years: 3 bp (0.03%).
3. Credit spread, no rating, not an individual: 100 bp (1.00%).
4. Recognised interest rate: 3.303 + 0.03 + 1.00 = 4.333%.
5. Interest charged: 2,000,000 x 6.5% x 72 / 365 = EUR 25,643.84.
6. Interest allowed: 2,000,000 x 4.333% x 72 / 365 = EUR 17,094.58.
7. Kras reduces its expenses in return row 6.4 by EUR 8,549.26, unless it proves an unrelated lender would have charged 6.5%.
8. Extra corporate income tax at 22%: EUR 1,880.84.
9. The parent holds at least 25%, so the excess interest is a hidden profit distribution (art. 74 point 7). The parent-subsidiary exemption does not reach it (art. 71(2)). Before any relief under art. 70(3) or the Slovenia-Germany treaty, withholding at 15% is EUR 1,282.39.
10. The loan received from one related person exceeds EUR 50,000, so Kras lists it in attachment 15. It ticks the art. 16 status and reports the interest in attachment 16; attachment 16 is mandatory once its cumulative turnover with the parent passes EUR 50,000 excluding VAT. The interest alone (EUR 25,643.84) does not pass it.

name: Kras d.o.o., 5-year EUR parent loan above the recognised rate, 2026
inputs:
  principal: 2000000
  rate_charged: 0.065
  variable_part: 0.03303
  maturity_spread: 0.0003
  credit_spread: 0.01
  days: 72
  year_days: 365
  cit_rate: 0.22
  wht_rate: 0.15
steps:
  - recognised_rate: variable_part + maturity_spread + credit_spread
  - interest_charged: round(principal * rate_charged * days / year_days, 2)
  - interest_allowed: round(principal * recognised_rate * days / year_days, 2)
  - disallowed: interest_charged - interest_allowed
  - extra_cit: round(disallowed * cit_rate, 2)
  - withholding: round(disallowed * wht_rate, 2)
expected:
  recognised_rate: 0.04333
  interest_charged: 25643.84
  interest_allowed: 17094.58
  disallowed: 8549.26
  extra_cit: 1880.84
  withholding: 1282.39

Example 2: a domestic sale below market, where the seller has losses

Soča d.o.o. and Sava d.o.o. are Slovenian companies owned 60% each by the same holding company, so they are related residents (art. 17(1)). In 2026 Soča sells goods to Sava for EUR 400,000. Soča sells the same goods to unrelated customers on the same terms for EUR 520,000, so the comparable uncontrolled price is EUR 520,000. Soča's tax base before the adjustment is EUR 150,000. It has EUR 500,000 of unrelieved tax losses from 2024.

1. Domestic deals are adjusted only if one party meets an art. 17(6) condition. Soča has unrelieved losses, so the exception does not apply.
2. Soča's revenue must be at least the market price: adjustment = 520,000 - 400,000 = EUR 120,000 (return row 3.2).
3. Tax base after the adjustment: 150,000 + 120,000 = EUR 270,000.
4. Loss relief is capped at 50% of the year's tax base (ZDDPO-2 art. 36(4)): 270,000 x 50% = EUR 135,000.
5. Taxable base: 270,000 - 135,000 = EUR 135,000. Tax at 22%: EUR 29,700.
6. Without the adjustment: loss relief 75,000, taxable 75,000, tax EUR 16,500.
7. Extra tax from the adjustment: EUR 13,200. The loss pool shrinks by 135,000 instead of 75,000.
8. Sava cannot lower its own base: art. 17(5) only caps expenses at market price, and Sava paid less. Turnover with Sava is above EUR 50,000, so Soča files attachment 17.

name: Soca d.o.o., domestic sale below market with losses, 2026
inputs:
  price_charged: 400000
  market_price: 520000
  base_before: 150000
  losses_brought_forward: 500000
  loss_cap: 0.50
  cit_rate: 0.22
steps:
  - adjustment: market_price - price_charged
  - base_after: base_before + adjustment
  - loss_used_after: min(losses_brought_forward, base_after * loss_cap)
  - tax_after: round((base_after - loss_used_after) * cit_rate, 2)
  - loss_used_before: min(losses_brought_forward, base_before * loss_cap)
  - tax_before: round((base_before - loss_used_before) * cit_rate, 2)
  - extra_tax: tax_after - tax_before
expected:
  adjustment: 120000
  base_after: 270000
  loss_used_after: 135000
  tax_after: 29700.00
  tax_before: 16500.00
  extra_tax: 13200.00

Ask the client first

1. Who owns the company, directly and indirectly, and does any shareholder or family group hold 25% or more of another company it deals with? Is there control by contract?
2. Which related-party deals happened in the year (goods, services, royalties, loans, guarantees, cash pool), with whom, in which country, and for how much?
3. For each related-party loan: date approved, currency, term, fixed or floating, how often interest is charged, and the borrower's credit rating (own or group).
4. For domestic related parties: does either side have unrelieved tax losses, a 0% or reduced rate, or an exemption?
5. Is there an existing master file, local file or benchmarking study, and for which years?
6. Is the company part of a multinational group, and what is the group's consolidated revenue? Does it have, or want, an APA?

Sources

Source	URL	Read on
ZDDPO-2, Corporate Income Tax Act, NPB 23 (arts. 12, 16 to 19, 36, 54.c, 60, 70, 71, 74; note on ZORZFS art. 64)	https://pisrs.si/pregledPredpisa?id=ZAKO4687	2026-10-23
ZDavP-2, Tax Procedure Act, NPB 32 (arts. 14.a to 14.g, 55, 95, 95.a, 96, 140.a, 248.a, 248.b, 255.i to 255.l, 256 to 256.c, 258, 358, 382, 397 to 399)	https://pisrs.si/pregledPredpisa?id=ZAKO4703	2026-10-23
Pravilnik o transfernih cenah (Rules on transfer prices), NPB 1 (PisRS lists only the 2006 text and the 2012 amendment, Uradni list RS 141/06 and 4/12)	https://pisrs.si/pregledPredpisa?id=PRAV7545	2026-10-23
Pravilnik o priznani obrestni meri (Rules on the recognised interest rate), NPB 3, in use from 1 January 2022	https://pisrs.si/pregledPredpisa?id=PRAV7544	2026-10-23
Pravilnik o izvajanju ZDavP-2 (Rules implementing the Tax Procedure Act), NPB 26 (arts. 6.a to 6.h, 86.c to 86.g)	https://pisrs.si/pregledPredpisa?id=PRAV7927	2026-10-23
Pravilnik o davčnem obračunu DDPO (Rules on the CIT return), NPB 10 (attachments 15 to 17)	https://pisrs.si/pregledPredpisa?id=PRAV11756	2026-10-23
Ministry of Finance, recognised interest rates for related-party loans (page and 2026 archive, January to October 2026)	https://www.gov.si/drzavni-organi/ministrstva/ministrstvo-za-finance/o-ministrstvu/direktorat-za-sistem-davcnih-carinskih-in-drugih-javnih-prihodkov/	2026-10-23
Ministry of Finance, Arhiv priznanih obrestnih mer za leto 2026 (v15)	https://www.gov.si/assets/ministrstva/MF/Davcni-direktorat/OBRESTI/Arhiv-priznanih-obrestnih-mer-za-leto-2026-v15.docx	2026-10-23
ZORZFS, Act on reconstruction, development and provision of funds, NPB 4 (art. 64: 22% for 2024 to 2028)	https://pisrs.si/pregledPredpisa?id=ZAKO8910	2026-10-24
Council Directive (EU) 2016/881, Annex III section I (MNE group, excluded group under EUR 750,000,000)	https://publications.europa.eu/resource/celex/32016L0881.ENG.xhtml	2026-10-24
FURS, Davek od dohodkov pravnih oseb (rate 19% and 22% for 2024 to 2028; list of rules)	https://www.fu.gov.si/davki_in_druge_dajatve/podrocja/davek_od_dohodkov_pravnih_oseb_ddpo/	2026-10-23
FURS, Transferne cene, detailed description, 3rd edition, January 2025	https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Mednarodno_obdavcenje/Opis/Transferne_cene.docx	2026-10-23
FURS, Davčno obravnavanje obresti po ZDDPO-2, 4th edition, May 2025	https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Davek_od_dohodkov_pravnih_oseb/Opis/Davcno_obravnavanje_obresti_po_ZDDPO-2.doc	2026-10-23
FURS, explanation 0920-18321/2025-1 (28 November 2025), attachments 15, 16 and 17	https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Poslovanje_z_nami/Novodila_in_pojasnila/2025/0920-18321_2025-1_Metodologija_izpolnjevanja_prilog_15_16_in_17_k_obracunu_DDPO-2.docx	2026-10-23

Not yet confirmed: the November and December 2026 variable parts are not yet published; the Slovenia-Germany treaty rate on the withholding in example 1 was not worked through; whether a loan principal counts towards the EUR 50,000 turnover test for attachment 16 is not stated in FURS 0920-18321/2025-1.

Contributed by Michael Cutajar.