Plačilo dohodnine za nerezidente (tujce v Sloveniji)
V Sloveniji je davčna zakonodaja zasnovana tako, da vključuje vse posameznike, ki pridobivajo dohodke na ozemlju Slovenije, ne glede na njihov rezidentski status. Za nerezidente – tujce, ki v Sloveniji študirajo ali delajo, je pomembno razumeti, kako se njihovi dohodki obdavčujejo in kakšne postopke morajo upoštevati za pravilno izpolnjevanje svojih davčnih obveznosti.
Nerezidenti so zavezani plačevati dohodnino na dohodke, pridobljene v Sloveniji, vendar obstajajo določene ugodnosti in olajšave, ki jih lahko izkoristijo, če izpolnjujejo določene pogoje. To vključuje tudi sporazume o izogibanju dvojnega obdavčevanja, ki lahko zmanjšajo ali odpravijo davčne obveznosti za nekatere vrste dohodkov.
V tem poglavju bomo odgovorili na pogosto zastavljena vprašanja, povezana z dohodnino za nerezidente. Pojasnili bomo, kako pridobiti potrebne obrazce, kot sta KIDO 12 za povračilo že odvedene dohodnine in KIDO 4 za izogibanje obračunu dohodnine ob izplačilu, ter kako urediti rezidentski status v Sloveniji. Poleg tega bomo predstavili, kako lahko nerezidentni študentje uveljavljajo posebno osebno olajšavo.
Income Tax Payments for Non-Residents (Foreigners in Slovenia)
In Slovenia, the tax legislation is designed to include all individuals earning income within the territory of Slovenia, regardless of their residency status. For non-residents – foreigners who study or work in Slovenia – it is important to understand how their income is taxed and what procedures they must follow to comply with their tax obligations.
Non-residents are liable to pay income tax on income earned in Slovenia, but there are certain benefits and allowances they can utilize if they meet specific conditions. This also includes double taxation avoidance agreements, which can reduce or eliminate tax liabilities for certain types of income.
In this section, we will answer frequently asked questions related to income tax for non-residents. We will explain how to obtain the necessary forms, such as KIDO 12 for refunding already withheld income tax and KIDO 4 to avoid income tax withholding at the time of payment, and how to establish resident status in Slovenia. Additionally, we will cover how non-resident students can claim a special personal allowance.
KIDO 12 je obrazec, s katerim nerezidenti Slovenije zaprosite za povračilo akontacije dohodnine, ki znaša 22,5 %. Ta obrazec je namenjen tistim, ki prihajajo iz držav, s katerimi ima Slovenija podpisan sporazum o izogibanju dvojnega obdavčevanja. Ko prejmeš plačilo za svoje študentsko delo na svoj bančni račun, lahko zahtevaš povračilo dohodnine s KIDO 12 obrazcem.
KIDO 12 ti pripravi Mjob študentski servis. Oddaš ga lahko po vsakem nakazilu, enkrat mesečno, na koncu leta oziroma za obdobje zadnjih 5 let. Obrazec lahko oddaš direktno FURS-u preko eDavki, ali pa ga v tvojem imenu pošljemo na FURS mi.
Za oddajo boš potreboval še dokazila o tvojih dohodkih (to uredimo zate mi), potrdilo o rezidentstvu v svoji državi in potrdilo o vpisu. Če ti FURS vračilo odobri, boš odvedeno akontacijo prejel na svoj bančni račun v roku enega meseca. Več informacij o KIDO 12 obrazcu in postopku oddaje najdeš na spletni strani FURS-a.
ENGLISH
KIDO 12 is a form that non-residents of Slovenia use to request a refund of the income tax prepayment, which is 22.5%. This form is intended for those who come from countries that have signed a double taxation avoidance agreement with Slovenia. Once you receive payment for your student work into your bank account, you can request a tax refund using the KIDO 12 form.
Mjob Student Service will prepare the KIDO 12 form for you. You can submit it after each payment, once a month, at the end of the year, or for the last 5 years. You can submit the form directly to FURS via eDavki, or we can send it to FURS on your behalf.
For submission, you will also need proof of your income (which we will arrange for you), a certificate of residency in your home country, and a certificate of enrollment. If FURS approves the refund, you will receive the prepayment back in your bank account within one month. More information about the KIDO 12 form and the submission process can be found on the FURS website.
Če se želiš izogniti postopku povračila akontacije dohodnine in oddaji KIDO 12 obrazca, lahko to storiš tako, da uporabiš KIDO 4 obrazec. KIDO 4 moraš oddati pred vsakim izplačilom.
Obrazec KIDO 4 lahko pridobiš na spletni strani FURS-a ali preko Mjob študentskega servisa. Izpolnjen obrazec skupaj z ustreznimi dokazili o dohodkih predloži zate Mjob, skupaj s potrdilom o rezidentstvu in potrdilom o vpisu (zadnja dva dokumenta priskrbiš za nas ti).
Pozor, če uporabiš KIDO 4, to pomeni, da boš moral_a počakati na plačilo za študentsko delo približno 14 dni oz. dokler FURS ne obdela vloge.
ENGLISH
If you want to avoid the process of refunding the tax prepayment and submitting the KIDO 12 form, you can do so by using the KIDO 4 form. You must submit KIDO 4 before each payment.
You can obtain the KIDO 4 form from the FURS website or through the Mjob Student Service. Mjob will submit the completed form for you along with the necessary income documentation, a certificate of residency, and a certificate of enrollment (the last two documents need to be provided by you).
Note that using KIDO 4 means you will have to wait approximately 14 days or until FURS processes the application before receiving payment for your student work.
Nerezidentni študentje lahko pod določenimi pogoji zahtevajo posebno osebno olajšavo, če je to določeno v sporazumu o izogibanju dvojnega obdavčevanja med njihovo državo in Slovenijo. Če je to omogočeno, študentski servis ne obračuna dohodnine za izplačila do 400 evrov naenkrat. Ugodnost za dohodke, zaslužene od leta 2013 naprej, je omejena na 75 % letnega zneska splošne davčne olajšave (2.477,03 evra), od leta 2018 naprej pa je omejena na celoten letni znesek splošne davčne olajšave (3.302,70 evra v letih 2018 in 2019). Od leta 2020 naprej znaša 3.500,00 evra.
ENGLISH
Non-resident students can claim a special personal allowance under certain conditions if it is provided for in the double taxation avoidance agreement between their country and Slovenia. If allowed, the Student Work Service does not withhold tax for payments up to 400 euros at once. The benefit for income earned from 2013 onwards is limited to 75% of the annual amount of the general tax allowance (2,477.03 euros), and from 2018 onwards it is limited to the full annual amount of the general tax allowance (3,302.70 euros in 2018 and 2019). From 2020 onwards, it is 3,500.00 euros.
Za pridobitev rezidentskega statusa morajo tuji študentje izpolnjevati naslednje pogoje:
Prebivanje v Sloveniji več kot 183 dni v koledarskem letu.
Vzpostavitev pomembnih rezidentskih povezav v Sloveniji, kot so stalno prebivališče ali potrdilo o šolanju.
Oddaja ustrezne vloge (DR-02) preko portala eDavki.
Z upoštevanjem zgornjih korakov lahko tujec postane rezident Republike Slovenije in izkoristi davčne ugodnosti, ki jih prinaša ta status.
ENGLISH
Foreign students must meet the following conditions to obtain resident status in Slovenia:
Residing in Slovenia for more than 183 days in a calendar year.
Establishing significant resident links in Slovenia, such as permanent residence or a certificate of schooling.
Submitting the appropriate application (DR-02) via the eDavki portal.
By following the above steps, a foreigner can become a resident of the Republic of Slovenia and take advantage of the tax benefits that come with this status.