More VAT News & Tips - Slovenia

You will find below VAT news & Tips for Slovenia


VAT on import - Postponed accounting via the VAT return – 01/07/2016

On 01/07/2016, a new postponed accounting via the VAT return will be available for companies being VAT registered in Slovenia. The importer will be required to provide at the time of importation his VAT registration number, tax base, VAT rate, and VAT amount, on the customs declaration form. This measure will also be extended to foreign companies VAT registered in Slovenia through a VAT representative. Those directly VAT registered [without having appointed a VAT representative] should continue to pay import VAT upon importation.

Supply of goods – Local reverse charge on specific goods – 01/01/2015

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].


VAT refund - Restriction on the right of deduction

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

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

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.




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