DAC8 Reporting in Slovenia: Practical Guide

Slovenia has positioned itself as an increasingly tech-savvy economy within the EU, and its tax authority has been progressively digitalising its services. The Financna uprava Republike Slovenije (FURS), Slovenia's Financial Administration, is expected to be the competent authority for DAC8 reporting. This guide provides practical information for crypto-asset service providers (CASPs) operating in or serving users in Slovenia.

Overview

DAC8 brings crypto-asset transactions into the EU's automatic exchange of information framework. For Slovenia, CASPs should prepare to collect and submit transaction data to FURS in accordance with both the directive and any additional national requirements. Slovenia has experience with CRS and FATCA reporting, which provides a foundation for DAC8 implementation.

Competent Authority

FURS (Financna uprava Republike Slovenije) is the competent authority responsible for tax collection, customs, and the exchange of tax information in Slovenia. It operates under the Ministrstvo za finance (Ministry of Finance), which oversees tax policy and the transposition of EU directives.

Detail	Information
Authority name	FURS (Financna uprava Republike Slovenije)
Parent ministry	Ministrstvo za finance (Ministry of Finance)
Official gazette	Uradni list Republike Slovenije
Tax ID format	Davcna stevilka — 8-digit tax number
Official language	Slovenian

Key Requirements

CASPs should be prepared to report the following under DAC8:

• Reportable users: Individuals and entities who are tax resident in EU member states and who conduct reportable crypto-asset transactions.
• Transaction types: Crypto-to-fiat exchanges, crypto-to-crypto exchanges, and transfers of reportable crypto-assets are typically within scope.
• Data elements: Full name, address, date of birth, TIN (davcna stevilka for Slovenian residents), transaction gross amounts, and asset details.
• Due diligence: Self-certification procedures and TIN validation should be applied to identify reportable persons accurately.

Submission Process

FURS has a well-developed electronic filing infrastructure, and DAC8 submissions are expected to be handled through digital channels.

• Format: Reports should follow the OECD CARF XML schema as mandated by DAC8. FURS may issue supplementary technical guidance for Slovenian submissions.
• Language: Official tax administration is conducted in Slovenian. The standardised XML fields should follow international formats, but supporting documentation and correspondence should typically be in Slovenian.
• Submission channel: FURS may integrate DAC8 reporting into its existing eDavki electronic tax filing portal. eDavki is already used for CRS submissions, making it a likely platform for DAC8 as well. The exact submission process is to be confirmed.
• Tax number: Reporting entities will need a Slovenian davcna stevilka (tax number) for electronic filings.

Important Dates

• Transposition deadline: December 31, 2025 (directive must be incorporated into Slovenian law)
• Data collection begins: January 1, 2026 (reporting entities should start gathering relevant data)
• First reporting period: Calendar year 2026
• First reports due: 2027 (exact date to be confirmed by FURS)

Practical Tips

• Register on eDavki: Ensure your entity has access to the eDavki portal and the relevant digital certificates required for electronic filing with FURS.
• Monitor the Uradni list: All implementing legislation will be published in Slovenia's Official Gazette. Check regularly for relevant laws and regulations.
• Collect davcna stevilka accurately: Ensure your onboarding processes can capture and validate Slovenian 8-digit tax numbers.
• Prepare Slovenian-language capabilities: Your compliance team or local representatives should be able to communicate with FURS in Slovenian.
• Leverage existing CRS infrastructure: If you already report under CRS through FURS, consider how your existing data collection and reporting workflows can be adapted for DAC8.
• Engage local professionals: Consider working with Slovenian davcni svetovalci (tax advisors) who have experience with international automatic exchange of information.
• Coordinate with ATVP: The Agencija za trg vrednostnih papirjev (ATVP, Securities Market Agency) may oversee MiCA licensing in Slovenia. Be aware of potential coordination requirements between DAC8 and MiCA obligations.

Important Notice

This guide provides general information about DAC8 reporting in Slovenia. Requirements may change as the directive is transposed into national law. The information presented here should not be considered definitive legal or tax advice. Penalties for non-compliance vary by member state and are determined by national legislation. Always consult FURS and the Ministry of Finance for the latest official requirements. For specific compliance questions, seek advice from qualified Slovenian tax professionals.