Intrastat system in Slovenia: Obligations, thresholds, and penalties for entrepreneurs

The Intrastat system in Slovenia is a tool for monitoring the movement of goods within the European Union, and its importance is significant for companies engaged in trade in this region. In Slovenia, this system is based on obligations arising from EU law, and the reporting procedures have been tailored to local requirements. This article presents the key aspects related to Intrastat declarations in Slovenia, including reporting thresholds, submission deadlines, and potential consequences for non-compliance.

Authorities responsible for the Intrastat system in Slovenia

In Slovenia, the authority responsible for overseeing and processing Intrastat declarations is the Financial Office of Nova Gorica, specifically the Customs Sector of the Intrastat Department.

Entrepreneurs required to submit declarations should contact this office for any questions or concerns. Inquiries can be made both by phone and via email:

Tel.: +386 52 97 68 14
Tel.: +386 53 36 56 00
E-mail: intrastat.fu@gov.si

Submission deadlines

Intrastat declarations in Slovenia are submitted monthly. Entrepreneurs have until the 15th day of the month following the reporting period to submit the declaration for that month. If this deadline falls on a weekend or public holiday, the final submission date is the last working day before the 15th day of the month.

Reporting thresholds

When an entrepreneur exceeds a specified threshold for the value of goods sent or received, they are required to begin submitting Intrastat declarations from the month in which this threshold was exceeded.

This obligation would cease if the company did not reach the required values in the previous year. The entrepreneur will start submitting declarations only after receiving written notification from the competent authority.

In Slovenia, the thresholds are as follows:

Export of goods
Basic threshold: €270,000
Detailed threshold: €9 million

Import of goods
Basic threshold: €220,000
Detailed threshold: €4 million

How to submit declarations

In Slovenia, there is no option to submit Intrastat declarations in paper form. The entire process is conducted electronically. Entrepreneurs are required to use the online system, which resembles the VAT declaration procedures. A digital signature is necessary to submit a declaration. Users can submit declarations via electronic messaging or by using the form available on the statistical office’s website.

Correction of declarations

A correction of the Intrastat declaration is necessary if there has been a change in the data concerning the flow of goods or their value. The entrepreneur can make a correction depending on their situation.

If the correction pertains to the flow of goods (e.g., a return), it should be included in the Intrastat declaration by reporting the actual flow that is opposite to what was originally reported.

In situations where the correction does not concern the movement of goods but rather the value or quantity, a correcting declaration must be submitted, which replaces the original submission. This declaration should include both the correct data and the previously reported information.

Zero declaration

If an entrepreneur is required to submit monthly Intrastat declarations but there were no intra-EU transactions in a given month (e.g., neither acquisition nor shipment of goods occurred), it is necessary to submit a so-called zero declaration.

Penalties for non-compliance

Failure to comply with the obligation to submit Intrastat declarations may result in financial penalties. In Slovenia, fines of €1,251.88 may be imposed for not submitting a complete and correct declaration on time or for failing to submit a correction in accordance with national regulations. Additionally, the person responsible at the company may be fined €125.19.

VAT rate in Slovenia

In Slovenia, the standard VAT rate is 22% and applies to most goods and services. A reduced rate of 9.5% applies to food, medicines, and transportation services, while a rate of 5% has been introduced for books, both paper and electronic. There is also a 0% VAT rate applied to international transport and selected activities in the agricultural and forestry sectors.

You can learn more from our article: VAT in Slovenia: Regulations, registration, and VAT returns.

Summary

The Intrastat system in Slovenia is overseen by the Financial Office of Nova Gorica, which is responsible for monitoring the movement of goods within the European Union. Intrastat declarations must be submitted monthly, by the 15th day of the month following the reporting period. There are specified value thresholds for exports and imports of goods that determine the obligation to submit declarations. It is essential to remember that declarations can only be submitted electronically. Failure to submit or incorrectly report declarations results in financial penalties, highlighting the importance of compliance with regulations.