VAT return
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.
Dispensation of VAT registration for several zero-rated activities
Taxable person not established in Slovenia which carry out export supplies, international transport of passengers (except road transport), supplies of goods and services under customs procedures, and supplies of certain goods and services in customs warehouse, amongst others, are not required to register for VAT in Slovenia.
VAT refund - Default interest
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.
Supply of goods – Local reverse charge on specific goods
As from 01/01/2015, a new reverse charge mechanism will be applicable for domestic sales on carbon trading transactions as an anti-VAT fraud measure.
Member State may provide that the person liable for the payment of VAT is the taxable person to whom the supplies of goods or services as listed are made [art. 199 and sub. of the VAT Directive].