OEIO or the Slovene authority takes the following steps to issue a certificate of
coverage:
1. The employee, employer (in the case of employment), or the worker (in the case
of self-employment) writes to the appropriate authority requesting a certificate.
Note: For requests for U.S. certificates of coverage, the employer’s representative
(attorney, accounting firm, employer services firm, etc.) or worker's representative
may request the certificate on the employer's or worker's behalf. If an employee requests
the certificate, OEIO will need to contact the employer to confirm the accuracy of
the information provided.
2. The United States or Slovenia issues the certificate, if appropriate.
3. The issuing agency sends the original and one copy to the requester.
4. The employer, employee or worker presents the certificate to the tax authorities
in the other country upon request.
5. If the worker is a self-employed U.S. citizen or national who is subject only to
Slovene laws under the agreement, the self-employed worker must attach a photocopy
of the Slovene certificate of coverage to the Schedule SE filed with the U.S. income
tax return each year.