Data and FURS quirks

Sources

List	Code	Size (19 Oct 2026)	What we take from it
Legal entities	furs_po	145,368	everything, including VAT
Natural persons carrying out an activity	furs_dej	139,289 registrations (138,658 tax numbers)	everything except VAT (not on the list)
Natural persons identified for VAT	furs_fo	59,492	only the VAT flag, by tax number
VAT ID revoked ex officio	furs_mt, furs_np	35,009	tax number, dates
VAT groups	furs_vat_groups	7 groups, 27 rows	group and members

FURS publishes the lists on working days between 7:00 and 8:00. Our sync picks them up the same day; the source date is in source.as_of and the X-Data-As-Of header. The state of each list is available at GET /v1/meta/status.

Quirks you need to know

VAT for sole proprietors comes from FO

The DEJ list carries no VAT data. For natural persons we compute vat.registered by joining the FO list on the tax number (vat.source: "furs_fo"). The FO list also contains people who are not entrepreneurs (e.g. farmers, landlords); we therefore store no names or addresses from it, and GET /v1/vat/validate returns only yes/no for such persons.

Codes P, O, S, Č

vat.scope_code is the code from the FURS list: P = not a taxable person under Article 76.a of the VAT Act (ZDDV-1), O = special scheme (occasional passenger transport), S = VAT group, Č = VAT group member.

Registration number suffixes

A registration number (matična številka) has 10 digits: the first 7 are the base number, the last 3 the unit suffix (000 is the main unit). A lookup by 7 digits returns all units, which is why by-registration-number returns a list. We do not verify the registration-number checksum, because FURS itself does not apply it consistently.

Two registrations of one person

631 tax numbers have two registration numbers on the DEJ list (two activities). The API returns one entity with both in registrations[]; the top-level fields reflect the primary (active, oldest) registration.

Status flags are a heuristic

status_flags (in_bankruptcy, in_liquidation) are derived from the name (“v stečaju”, “v likvidaciji”). FURS does not publish a separate field.

Legal form is parsed

legal_form is parsed from the name, also when it appears mid-name. From v1.2 it will be replaced with the legal form from PRS (AJPES).

inactive is not deletion

When a record disappears from a FURS list, it becomes status: "inactive" with deactivated_on. Legal entities stay permanently; natural persons stay as inactive for 12 months, then only by exact ID, and are deleted after 5 years.

PRS freshness (v1.2)

Data from the Business Register (AJPES, CC BY 4.0) is refreshed every two weeks, not daily. Fields from PRS will be clearly marked with their own source date.

Source attribution

Every response carries Vir: FURS (“Source: FURS”). If you show the data to users, keep the attribution wherever reasonably practicable.