VAT in Slovenia

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Slovenian VAT

Slovenia comes under the EU VAT regime, and is part of the EU single market economy. VAT Directives are issued by the EU which lay out the principles of the VAT regime to be adopted by the member states. These Directives take precedent over the local legislation.

Slovenian VAT law

Slovenian VAT law is administered through the Slovenian Ministry of Finance.

Slovenian VAT registration

Foreign companies may register in Slovenia for VAT without the need to form a local company; this is known as non-resident VAT trading. There is no VAT threshold in Slovenia for the registration of non-resident traders; a VAT number must be in place before the commencement of taxable supplies.

There are strict rules on the situations where a registration is permitted. Common scenarios which require a Slovenia VAT registration include:

  • importing/exporting goods into/out of  Slovenia
  • acquiring goods/services from other EU states into Slovenia
  • organising live events, conferences, etc, in Slovenia
  • holding goods in a warehouse in Slovenia as stock for resale
  • 'supply and install' services
  • distance selling to private individuals in Slovenia, e.g. internet retailing; note that the distance selling threshold in Slovenia is €35,000.

Slovenian VAT compliance

There are detailed rules controlling the recording and processing of Slovenian transactions. These include guidelines on:

  • Slovenian invoice requirements
  • use of the 'reverse charge' procedure
  • foreign currency reporting and translation
  • correcting errors from prior returns
  • credit notes and corrections
  • what accounting records must be maintained.

Slovenian VAT rates

The standard VAT rate in Slovenia is 22%, witha reduced rate of 9.5%.

There are variations to the rates above, including exempt taxable supplies.

Slovenian VAT returns

Companies with a Slovenia VAT number must submit periodic returns detailing all taxable supplies (sales) and inputs (costs). VAT returns for non-resident traders in Slovenia are generally submitted monthly by the last working day of the month following the reporting month-end.

Slovenian VAT returns are submitted for monthly or quarterly tax periods. Quarterly tax periods coincide with the months of March, June, September and December. A tax period for each taxable person is determined on the basis of its turnover in the preceding calendar year in accordance with the following rules:

  • taxable persons with turnover up to €210,000 submit quarterly tax returns, unless the taxable person engages in intra-community transactions and is liable to submit a recapitulative statement
  • taxable persons with turnover greater than €210,000 submit monthly tax returns.

The tax period for newly-established taxable persons is a calendar month for the first 12 months of business activity. The tax period for foreign taxable persons (non-established businesses) is always a calendar month.

VAT returns must be submitted and any VAT due must be paid in full by the last working day of the month following the end of each tax period. If the taxable person performs intra-community supplies and must file a recapitulative statement, the VAT return must be submitted by the 20th day of the month (or earlier if the 20th day is not a working day) following the reporting period (calendar month).

Penalties are imposed for a range of VAT offenses. A penalty ranging from €2,000 to €125,000 can be issued for late filing or non-filing of a VAT return, with the same penalties applying for late payment or non-payment of VAT.  For an offense committed by a responsible person of a taxable entity,  fines range from €200 to €4,100. Default interest is imposed for the late payment of VAT due; the daily statutory rate of default interest is 0.0247%.

Slovenian fiscal representative

While it is not necessary to appoint a fiscal representative in Slovenia for EU businesses wishing to VAT register in Slovenia, it is necessary to have an agent based in Slovenia who can act for the company and where the Slovenian tax authority can, if required, communicate, conduct tax inspections, and examine invoices and book records.

It is, however, a requirement that non-EU businesses appoint a fiscal representative.

Slovenian recapitulative report and Intrastat

In addition to VAT returns in Slovenia, companies may be required to submit additional statistical information. Supply of goods and services to other members of EU is reported in recapitulative report - VIES by the 20th day of the month for the previous month. For goods only, if thresholds are exceeded, either for dispatches or arrivals, an Intrastat report must be completed and submitted to the Slovenian statistical office. The report must be submitted monthly by the 15th of the month following the reporting month. The thresholds are 120,000 for arrivals and €200,000 for dispatches.

Slovenian VAT refunds

If the amount of input tax recoverable in a tax period exceeds the amount of output tax payable in that same period, the taxable person has an input tax credit. An input tax credit is carried forward to the following VAT tax period. However, a VAT- registered person is entitled to request a refund of the input tax credit by submitting a VAT return form for the tax period on which it is marked that a refund is required and the tax authority executes a refund within 21 days.

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