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Slovenia

 

News & Tips

VAT refund - Restriction on the right of deduction [Tip]

Foreign companies cannot deduct VAT on goods and services linked with passenger cars, entertainement expenses [where these expenses include only the costs of entertainment and amusement during business or social contacts] and expenses for meals [including drinks] and accommodation expenses, except expenses incurred by the foreign company in connection with these supplies in the ordinary course of its business.


VAT refund - Default interest [Tip]

Where the amount of deduction in a given tax period exceeds the amount of VAT due, the surplus shall be carried forward to the next tax period. By way of derogation, the surplus VAT may be refunded to the foreign company on its request within 21 days after the VAT return is submitted. If the foreign company does not receive the surplus VAT within this time limit, it shall be entitled to default interest as from the first day after the expiry of a 21-day period after submission of the VAT return. In case of doubt as to justification of the request for VAT refund based on VAT return, the tax authority may, before executing the refund, request that the foreign company provides an appropriate guarantee to ensure the fulfillment of obligations according to the act regulating the tax procedure.


VAT return [Tip]

Foreign company filing a VAT return for the first time shall attach a list of the incoming and outgoing invoices that served as a basis for preparing the VAT return.


 More VAT News & Tips - Slovenia

DOING BUSINESS IN SLOVENIA [SI] - VAT GUIDE

 

General

VAT Directive

Slovenia

What is the structure of the VAT number?

Each individual VAT identification number shall have a prefix in accordance with ISO code 3166 - alpha 2 - by which the Member State may be identified.

 

Slovenian VAT numbers have 10 characters [SI + 8 digits].

 

What is the local name of the tax?

 

Davek na Dodano Vrednost [DDV]

 

VAT rate

VAT Directive

Slovenia

 VAT rates

Member States must apply a standard VAT rate [not lower than 15%] which must be the same for the supply of goods and for the supply of services.

Member States may apply either one or two reduced rates [not lower than 5%] only to supplies of goods or services as listed in the Annex III of the VAT Directive.

 

Slovenia applies a standard VAT rate of 22% and one reduced rate of 9,5%.

See VAT rates applied in the EU.  

VAT return

VAT Directive

Slovenia

How is the tax period determined? 

The tax period shall be set by each Member State at one month, two months or three months.

Member States may, however, set different tax periods provided those ones do not exceed one year. 

Monthly

Taxpayers not established in Slovenia must report their VAT position by filing periodical VAT returns [Form DDV-O] on a monthly basis.

No other tax period exists for non-established taxpayers.

 

When should periodical VAT return be filed?

The VAT return shall be submitted by a deadline to be determined by Member States.

That deadline may not be more than two months after the end of each tax period.

 

Periodical VAT return must be submitted by electronic means before the last working day of the month [last working day of N+1] following the tax period.

However, if the taxpayer is obliged to submit the recapitulative statement [ESL], the deadline for submission of the VAT return and ESL is the 20th day of the month [20 of N+1] following the tax period to which it relates.

 

Statement

VAT Directive

Slovenia

Annual recapitulative statement

Is this requirement laid down in the country and what is the filing deadline?

Member State may require taxable persons to submit a return in respect to all transactions carried out in the preceding year.

That return shall provide all the information necessary for any adjustments.

 

Your company is not required to file any summarizing annual VAT return in Slovenia.

Recapitulative statement of intra-EU supply of goods [European Sales Listing - ESL]

Are quarterly filings allowed by the country and what is the filing deadline?

The recapitulative statement shall be drawn up for each calendar month.

However, Member States, in accordance with the conditions and limits which they may lay down, may allow taxable persons to submit the recapitulative statement on each calendar quarter where the total quarterly amount of intra-EU supplies of goods does not exceed either in respect of the quarter concerned or of any of the previous four quarters the sum of € 50.000 or its equivalent in national currency.

The recapitulative statement shall be submitted within a period not exceeding one month.

 

The recapitulative statement [ESL - VIES return] must be drawn up for each calendar month and submitted to local VAT authorities by the 20th of the month following the reporting period [month].

Filing the statement on a quarterly basis is not possible.

Payment

VAT Directive

Slovenia

What is the payment deadline?

Any taxable person liable for the payment of the VAT must pay the net amount of the VAT when submitting the VAT return. 

Member States may, however, set a different date for payment of that amount.

 

 

The VAT due should be paid by filing deadline for the VAT return to which it relates. 

Are interim payments required?

Member States may require interim payment to be made.

Interim payments are not required.

VAT refund

VAT Directive

Slovenia

VAT refund for companies VAT registered in the country.

Is any VAT credit automatically carried forward or refunded?

Where, for a given tax period, the amount of deductions exceeds the amount of VAT due, Member States may, in accordance with conditions which they shall determine, either make a refund or carry the excess forward to the following period. However, Member States may refuse to refund or carry forward if the amount of excess is insignificant.

 

 A VAT credit is in principle automatically carried forward to the next period, unless a tax refund has been applied for.

At the request of the taxpayer, the VAT surplus is refunded within 21 days of submission of the tax return.

Special measures for foreign companies

VAT Directive

Slovenia

Optional reverse charge [art. 194 of the VAT Directive] for non-resident supplier.

SUPPLY OF GOODS

Member States in which the VAT is due may provide that the person liable for the payment of VAT is the person to whom the goods or services are supplied where the transaction is carried out by a taxable person who is not established in the country in which the VAT is due.

No

No reverse charge is applicable to supply of goods. 

Optional reverse charge [art. 194 of the VAT Directive] for non-resident provider.

SUPPLY OF SERVICES

Member States in which the VAT is due may provide that the person liable for the payment of VAT is the person to whom the goods or services are supplied where the transaction is carried out by a taxable person who is not established in the country in which the VAT is due.

No

No reverse charge is applicable in Slovenia [except for construction services provided the recipient is a taxable person identified for VAT purposes in Slovenia].

Have simplification measures been taken to avoid registration of the foreign company for the goods held on consignment in the country?

 

No

No simplification measures are available for consignment stock.

Foreign taxpayer is therefore required to be registered for VAT purposes in Slovenia.

 

Do special arrangements apply to "call-off-stock"?

 

Yes

Simplification measures apply for call-off-stock.

Foreign taxpayers are therefore not required to be VAT registered in Slovenia provided the conditions are met.

 

Triangulation can be applied when the middleman (B) is VAT registered [as a non-established company] for others supplies in the 3rd country [Member State of destination]?  

Triangulation simplification measures can be applied even if the middleman B is VAT registered as a non-established company in Slovenia [Member State C].

 

VAT on import

VAT Directive

Slovenia

VAT warehousing regime

Member States may exempt the importation of goods and the supply of goods which are intended to be placed under warehousing arrangements other than customs warehousing.

 

Slovenia has introduced VAT warehousing regime applicable under specific conditions.

VAT on importation – Postponed accounting via the VAT return.

Is it possible for a company to pay the import VAT via the periodical VAT return?

Member States may provide that VAT on importation does not need to be paid at the time of importation on condition that it is entered as such in the VAT return  to be submitted.

 

Postponed accounting via the VAT return is possible. A deferred payment for VAT and customs [similar delay] is also possible under specific conditions.

 

Miscellaneous

VAT Directive

Slovenia

Intrastat Threshold  

Dispatches: € 200.000

Arrivals : € 120.000

Distance Sales - Threshold  

€ 35.000

See various thresholds applied in the EU

Ministry of Finance   website

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