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.


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].