TFL Vsebine / Revija SIR*IUS

Minimum tax – key insights from the first reporting

V članku obravnavamo ključne vidike uporabe Zakona o minimalnem davku, s katerim je Slovenija v svoj pravni red prenesla pravila minimalne dejanske obdavčitve iz Direktive (EU) 2022/2523 in vzorčnih pravil OECD-ja. Predstavljeni so temeljni elementi tega novega davčnega sistema, vključno z določanjem zajetih skupin in zavezancev, uporabo mehanizmov povrhnjega davka in domačega povrhnjega davka, varnimi pristani ter izračunom davčne obveznosti. Posebna pozornost je namenjena poročevalskim obveznostim in praktičnim izkušnjam iz prvega poročevalskega obdobja, ki kažejo, da največje izzive predstavljajo opredelitev obsega uporabe pravil, zagotavljanje kakovostnih podatkov ter učinkovita koordinacija znotraj mednarodnih skupin. Prispevek izpostavlja tudi pomen pravočasne priprave, standardizacije procesov in avtomatizacije poročanja za uspešno izvajanje pravil minimalne dejanske obdavčitve.

This article examines the key aspects of the Slovenian Minimum Tax Act (ZMD), which implements the global minimum taxation framework contained in Council Directive (EU) 2022/2523 and the OECD Model GloBE Rules. It outlines the main components of the minimum effective taxation regime, including the identification of in-scope groups and taxpayers, the application of top-up tax and domestic top-up tax mechanisms, safe harbours, and the calculation of tax liability. Particular attention is given to compliance and reporting requirements, as well as practical lessons learned from the first reporting cycle. The initial experience demonstrates that the most significant challenges relate to determining the scope of application, ensuring data quality, and coordinating compliance processes within multinational groups. The article further highlights the importance of early preparation, process standardisation, and reporting automation for the effective implementation of minimum taxation rules.