Certified tax registers, which began to be debated as a possibility four years ago when the government estimated that EUR 130m in taxes are evaded by cash-based businesses, are expected to arrive in their full form in 2015 after all.

Announced by Finance Minister Dušan Mramor for September at the latest, the new system will upgrade a softer version, in place since 2012 after opposition from business to "real" certified registers.

The present provisions ban the use of software that allows a subsequent deleting of receipts and increased tax receipts substantially. According to the Financial Administration, an estimated EUR 100m in additional receipts are to be attributed to the measure.

The next step will be a centralised oversight system, which is for instance already in place in Croatia and which is believed to prevent any tampering with receipts whatsoever.

Meanwhile, the first additional measure addressing the issue will already enter into force on 31 January, when the use of invoice books in cash transactions will only be permitted after certification from the Financial Administration.

Another novelty will enter into force a day later with the introduction of healthcare and pension contributions for student work and a minimum hourly rate of EUR 4.5 gross for this type of work.

The landmark changes to student work come long after this popular flexible labour arrangement with its low taxation and denying of pension rights was recognised as a serious anomaly on the job market.

The government moreover plans to revive in 2015 the idea of a real estate tax after the Constitutional Court annulled in March the 2013 act that meant to introduce it.

While no details have been disclosed yet, Finance Minister Dušan Mramor announced the tax would not increase the burden presented by existing real estate levies. It is expected to be introduced in 2016.

The tax decisions meanwhile already adopted by the new government also include a raising of taxes levied on financial services in the country, including banking and insurance deals, from 6.5% to 8.5%. This will become effective on 1 January 2015.

The government has moreover extended by another year the 50% income tax bracket originally introduced only for the 2013-2014 period for earners who receive salaries five times the average wage.

Additional revenue is also to be secured with new CO2 and energy efficiency levies in 2015 and with changes to VAT provisions for telecommunication, TV and electronics companies - as of 1 January they will be taxed at rates in place in the customer's country as opposed to the country where the company is based.