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If your company is not established in Slovenia and is providing ‘taxable supplies’ of goods or services in Slovenia, it might have to attain a non-resident VAT registration. This follows the EU VAT Directive, foreign traders are legally obliged to register for VAT in certain situations, in order to report taxable transactions and declare the VAT that needs be charged.
It is imperative that all businesses with any commercial actions in Slovenia evaluate their compliance responsibilities and register before beginning any taxable transactions, if applicable.
There are numerous circumstances in Slovenia that can generate the responsibility to register for VAT. Below are some of the most common cases:
If you are presently, or planning to conduct any of the above (or similar) transactions in Slovenia, you should contact amavat® immediately to allow us to help you be VAT compliant.
|VAT Rates||VAT No. Format||Distance Selling Threshold||Intrastat Threshold|
|SI12345678||€ 35,000||€ 140,000 (Arrivals)
€ 220,000 (Dispatches)
*amavat® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 08.01.2022.
‘VAT Return’ Periods
Monthly for non-established businesses; monthly or quarterly for established businesses.
‘EC Sales Lists’ frequency
‘EC Purchase Lists’
Additional reporting requirements
‘Extended Reverse Charge’
Certain services and goods provided by a non-established business to VAT registered customer in Slovenia, are subject to the reverse charge and the customer should account for the VAT. The reverse charge also relates to certain domestic transactions between taxable persons. It also applies to supplies connected to immovable property and waste metal. Please contact amavat® if you would like further information of how the extended reverse charge applies in Slovenia.
A business established in a country out with the EU must retain a tax representative to register for VAT in Slovenia.