• The intra-Community acquisition of goods from another European Union (EU) Member State by a taxable person, including intra-community transfer of own goods (see the EU chapter)
• Reverse-charge services received by a taxable person in Slovenia
• The importation of goods from outside the EU, regardless of the status of the importer
Special rules apply to intra-Community transactions involving new means of transport and distance sales (see the EU chapter).
Quick Fixes. Pending introduction of a “definitive” system for the VAT treatment of intra-Community supplies of goods to taxable persons, the EU has adopted Quick Fixes for intra-Community trade in goods. For an overview of the Quick Fixes rules, see the EU chapter. For documentary requirements, see Section H. Invoicing, subsection Proof of exports and intra-Community supplies.
Slovenian VAT legislation follows EU legislation with the following implementations:
• The VAT ID number became a substantive condition for applying the VAT exemption for intraCommunity transactions. In addition to the condition of proof of transport of goods, the supplier therefore must indicate the VAT No. on the invoice. Taxable persons can provide that the goods left Slovenia with different documents, including the confirmation from the purchaser who receives the goods from the destination country.
• It adopts unified and simplified taxation rules from EU law for the transfer of goods from one Member State to another when applying call-off stock simplification.
• It simplifies the chain transactions to enhance legal certainty by following the unified rules for successive or chain deliveries of goods.
Effective use and enjoyment. To avoid instances of non-taxation or double taxation, EU Member States can apply use and enjoyment rules that allow a service that is “used and enjoyed” in the EU to be taxed or prevent a service that is “used and enjoyed” outside the EU from being taxed. If a service is taxed in the EU under the use and enjoyment provisions, a non-EU supplier of the service may be required to register for VAT in every Member State where it has customers that are not taxable persons. For information regarding the rules relating to VAT registration, see the chapters on the respective EU countries.
In Slovenia, no services are subject to the “use and enjoyment” provisions.
Transfer of a going concern. According to the Slovenian VAT Act, in the event of transfer of a business or a part thereof to another taxable person, it is deemed that no supply of goods or services has taken place. To apply the transfer of a going concern (TOGC) provision, the recipient must continue with the transferred activity and is, for VAT purposes, deemed to be the legal successor of the transferor. Nevertheless, a recipient who uses acquired assets for purposes other than those for which it is entitled to input tax deductions is liable to pay VAT in accordance with the provisions of VAT Act, which applies to the charging of VAT for the use of goods and services for private purposes. To apply the TOGC rule, the recipient must be VAT registered in Slovenia. When conditions for a TOGC are met, the application of the TOGC regime is mandatory.
Transactions between related parties. Slovenia follows the principle of the open market value for transactions between related entities (as defined in the corporate and personal income legislation), which do not have the full right to input tax deduction. The taxable amount for the supply of goods and services between connected persons is equal to the open market value when the consideration for the supply is as follows:
• Lower than the open market value and the recipient of the supply, it is not entitled to full input tax deduction or exemption according to the VAT Act
• Higher than the open market value and the supplier, it is not entitled to a full input tax deduction
The open market means the full amount that the customer or recipient would be required to pay to an independent supplier or contractor for a comparable supply of goods or services in the territory of Slovenia upon acquisition of goods and services in conditions of fair competition. When no comparable supply of goods or services can be determined, the open market value has the following meaning:
• For goods, an amount not lower than the purchase price of goods or of similar goods or, where there is no purchase price available, the cost price determined at the time of supply
• For services, an amount not lower than the full cost to be paid by a taxable person for the services supplied
C. Who is liable
A taxable person is any person who independently carries out, in any place, any economic activity, regardless of the purpose or results of that activity.
VAT registration is required before the beginning of taxable activities in Slovenia. Under the VAT law, retrospective VAT registration is not possible.
Exemption from registration. Established businesses performing only VAT exempt transactions, non-established businesses that perform only VAT exempt and/or zero-rated export transactions, and non-established and non-VAT registered businesses who make domestic supplies to a recipient registered for VAT purposes in Slovenia where the recipient is obliged to settle the VAT via the reverse-charge mechanism, do not have to register for VAT in Slovenia.
Voluntary registration and small businesses. For small, established businesses (whose taxable turnover in the last 12-month period has not exceeded or is unlikely to exceed EUR50,000), voluntary VAT registration in Slovenia is allowed. In this case, a small business that wishes to register must notify their choice in advance to the tax authorities and be treated as a taxable person for at least 60 months. Voluntary VAT registration is possible also for foreign non-established businesses performing domestic supplies to VAT-registered businesses (see the subsection Exemption from registration above).
Group registration. Group VAT registration is not allowed in Slovenia.
Holding companies. In Slovenia, a pure holding company cannot be a member of a VAT group, as group VAT registration is not allowed in Slovenia.
Cost-sharing exemption. The VAT cost-sharing exemption (in accordance with VAT Directive 2006/ 112/EEC Article 132(1)(f) has not been implemented in Slovenia.
Fixed establishment. Slovenian VAT legislation does not have special provisions to define the term “fixed establishment” and follows EU legislation and practice. Existence of a fixed establishment depends on circumstances of each separate case and should be considered on case-bycase basis. There are no administrative guidelines outlining the conditions to be met for a fixed establishment.
Non-established businesses. A “non-established business” is a business that does not have an establishment in Slovenia. A non-established business must register for VAT purposes in Slovenia if it performs taxable activities in the territory of Slovenia. There is no registration threshold applicable for non-established businesses, which means that a non-established business must register for VAT purposes prior to performing the first taxable transaction. The VAT registration threshold therefore does not apply for non-established businesses.
Consequently, non-established businesses must register for VAT if they make any of the following supplies:
• Intra-Community supplies
• Intra-Community acquisitions
• Distance sales in excess of the threshold
• Supplies of goods and services that are not subject to the reverse charge (for example, goods or services supplied to private persons)
Non-established businesses that perform only VAT exempt and/or zero-rated export transactions do not have to register for VAT. There is also no provision for them to voluntarily register for VAT on this basis. Non-established businesses do not need to register for VAT if they provide domestic supplies to VAT-registered businesses, which are obliged to self-account for the VAT via the reverse-charge mechanism. See the subsection Exemption from registration above.
Tax representatives. A nonresident business (taxable person) with its seat outside the EU (which from 1 January 2021, includes the United Kingdom (UK)) must appoint a tax representative.
A nonresident business (taxable person) from another EU Member State that does not have a registered business or fixed establishment in Slovenia may appoint a tax representative. Individuals and legal entities that are taxable persons in Slovenia can be appointed as tax representatives if they have an establishment or permanent address and VAT ID number in Slovenia and are not a branch of a company.
A nonresident business, either established in another EU Member State or third country that wishes to account for import VAT in a VAT return must appoint a VAT representative. The VAT representative is held jointly and severally liable for any VAT due on imports (which includes the use of postponed import VAT accounting).
Tax representative of non-EU companies or EU companies having Procedure 42 are in general not jointly liable based on the tax authorities’ guidelines. This means that tax representatives are only held jointly and severally liable for postponed import VAT accounting.
Reverse charge. The reverse charge applies to supplies of most services made by non-established businesses to taxable persons established and registered for VAT in Slovenia (i.e., business-tobusiness (B2B) supplies). The reverse-charge mechanism also applies to supplies made by a non-established and non-VAT-registered business to a VAT-registered recipient in Slovenia, where the recipients of goods and services are then obliged to charge and pay VAT. The recipient of the services accounts for the VAT by using the appropriate Slovenian VAT rate. If the reverse charge applies, the non-established supplier is not required to register for VAT in Slovenia.
The reverse charge generally does not apply to the following services:
• Real estate-related services
• Restaurant and catering services
• Cultural, artistic, scientific, educational, sporting, entertainment or similar services
• Valuations of movable tangible property or work on such property
• Short-term rentals of vehicles
Domestic reverse charge. Slovenia applies a domestic reverse-charge mechanism for certain supplies between two VAT-registered businesses. If a supplier is not VAT registered, the general reverse-charge rules may apply, as outlined in the subsection above. The following activities fall within the scope of the domestic reverse charge:
• Certain supplies and services related to immovables falling in Category F of the Slovenian Standard Classification of Activities (e.g., construction services) and the installation of montage houses
• Hiring out of staff used for activities falling in Category F of the Slovenian Standard Classification of Activities
• Supplies of real estate for which the parties opted to tax
• Supplies of used material waste and scrap (special listed goods)
• Trade of greenhouse gas emissions
identification number to a taxable person who meets the prescribed conditions for the application of this special scheme.
For more details about the operation of the OSS, see the EU chapter.
Import One-Stop Shop. Effective 1 July 2021, the Import One-Stop-Shop (IOSS) scheme applies for B2C distance ales of goods from outside the EU.
Effective 1 July 2021, VAT is due on all commercial goods imported into the EU regardless of their value. The actual supply is subject to VAT in the country where the goods are imported (the country of destination). The IOSS facilitates the declaration and payment of VAT due on the sale of low-value goods (i.e., consignments valued at less than EUR150 per consignment). It allows suppliers selling low-value goods dispatched or transported from a non-EU country to customers in the EU to collect, declare and pay the VAT due. If the IOSS is used, the importation into the EU is exempt from VAT.
The IOSS in Slovenia can be used by taxable persons that have their registered office or business unit in Slovenia or have their registered office in a third country with which the EU has concluded an agreement on mutual assistance. Taxable persons selling goods imported from third territories or from third countries may join the import regime in Slovenia indirectly by appointing an intermediary with its registered office or business unit in Slovenia to fulfill their obligations under this special regulation.
For more details about the IOSS, see the EU chapter.
The use of the IOSS special scheme is not mandatory. If VAT is not collected via the IOSS scheme, the importation of goods into the EU is subject to import VAT in the country of final destination and the Member State can decide freely who is liable to pay the import VAT, which could be the customer or the seller (or an electronic interface).
Postal services and couriers scheme. If the IOSS is not used and the customer is liable for the import VAT due on the supply (and importation) of consignments with a small intrinsic value (i.e., less than EUR150), the VAT can be collected using the special scheme for postal services and couriers.
In Slovenia, a postal or courier service applying this special arrangement must use it for all packages which, upon importation, are submitted to the tax authority on behalf of the recipient and whose real value does not exceed EUR150. A postal or courier service charges the VAT on imported goods, collects it from the recipient of the package upon delivery and pays it to the Slovenian tax authority. A postal or a courier service applying this special regime reports to the Slovenian tax authority on the VAT collected in the monthly reports and pays the total amount of VAT to the tax authority. A postal or courier service should keep good records of transactions, which enable the tax authority to monitor the correctness of the VAT declared and paid.
For more details about the special scheme for postal services and couriers, see the EU chapter.
Online marketplaces and platforms. Under the new EU VAT e-commerce rules, effective 1 July 2021, taxable persons who “facilitate” certain B2C sales of goods are deemed to have purchased and then supplied those goods themselves. This means that the single supply from the “underlying” supplier to the final consumer is split into two deemed supplies:
• A supply from the supplier to the facilitator (deemed B2B supply).
• A supply from the facilitator to the final customer (deemed B2C supply). Any intermediation service provided by the facilitator is disregarded for VAT purposes.
This provision does not cover all sales facilitated via the facilitator. It only covers distance sales of goods imported from non-EU jurisdictions in consignments with an intrinsic value not exceeding EUR150. The jurisdiction of residence of the supplier using the facilitator is irrelevant. The
The term “exempt” refers to supplies of goods and services that are not liable to VAT and that do not qualify for input tax deduction.
Examples of exempt supplies of goods and services
• Real estate transactions (except “new buildings”)
• Financial services
• Insurance transactions
• Betting, gambling and lotteries
• Public radio and television broadcasts
• Education
• Health care and medical services
• Cultural services
Option to tax for exempt supplies. A taxable person may opt to tax real estate transactions (except “new buildings” and building land), provided that the recipient has the full right to deduct, the tax authorities do not need to be notified. However, a written agreement about the option to tax must be made between the contracting parties prior to the supply being made.
E. Time of supply
The time when VAT becomes due is called the “chargeable event” or “tax point.” The following are the general rules in Slovenia for determining the chargeable event:
• VAT is due when goods are delivered or when services are performed
• If no invoice is issued for supplied goods or services, VAT is due on the last day of the tax period (month) in which the goods are delivered or the services are performed
Deposits and prepayments. If payment is made before the supply is made (prepayment), VAT is due on the day on which the prepayment is received in case of local supplies and intra-EU supplies of services. For other types of transactions, prepayments do not create a tax point.
Continuous supplies of services. In case of continuous supplies of services where periodical invoices are raised or payments are made, VAT becomes due upon expiry of the period to which the payments or invoices relate. Where services are continuously supplied over a period of more than one year and no invoices are issued or payments are made during that period, VAT becomes due at the end of each calendar year until such supplies of services come to an end.
Goods sent on approval for sale or return. There are no special time of supply rules in Slovenia for the supply of goods sent on approval for sale or return. As such, the general time of supply rules apply (as outlined above).
Reverse-charge services. For reverse-charge services, in general VAT becomes due when services are performed. Prepayments may trigger obligation to self- charge VAT, as explained above.
Leased assets. In case of a financial lease (where the ownership of goods is transferred to the lessee upon payment of the last installment) this is considered a supply of goods and VAT becomes due when the assets are physically handed over. An operational lease is considered a service and VAT becomes due when the service is performed.
Imported goods. VAT for imported goods becomes due when the import is made or when the goods leave the duty suspension regime and are released for free circulation. VAT on imports can be accounted for in the VAT return, subject to certain conditions.
Intra-Community acquisitions. For intra-Community acquisitions of goods, VAT is due on the day when the invoice is issued. If an invoice for the supply is not issued or is issued before the supply is made, VAT is due on the 15th day of the month following the month in which the goods are delivered.
Intra-Community supplies of goods. For intra-Community supplies of goods, VAT becomes due on the day when the invoice is issued. If an invoice for the supply is not issued, VAT becomes due on the 15th day of the month following the month in which the goods are supplied.
Distance sales. There are no special time of supply rules in Slovenia for supplies of distance sales. As such, the general time of supply rules apply (as outlined above).
F. Recovery of VAT by taxable persons
A taxable person may recover input tax, which is VAT charged on goods and services supplied to it for business purposes. A taxable person generally recovers input tax by deducting it from output tax, which is VAT due on supplies made.
Input tax includes VAT charged on goods and services supplied in Slovenia, VAT paid on imports of goods and self-assessed VAT on intra-Community acquisitions of goods and reverse-charge services.
A valid tax invoice or customs document must generally accompany a claim for input tax recovery.
If a taxable person does not make a VAT deduction in the current tax period, they may make this deduction at any time after this tax period.
The time limit for a taxable person to reclaim input tax in Slovenia is no later than the last tax period of the calendar year following the year in which they were granted the right of deduction. For example, input tax for purchases incurred in January 2023 can be claimed back in VAT return for December 2024 at the latest.
Nondeductible input tax. Input tax may not be recovered on purchases of goods and services that are not used for business purposes (for example, goods acquired for private use by an entrepreneur). In addition, input tax may not be recovered for some items of business expenditure.
Examples of items for which input tax is nondeductible
• Hospitality costs (accommodation, food and drinks, and entertainment)
• Purchase, lease, fuel and maintenance of cars and boats (except if used by driving schools or for public transportation), apart from vehicles and related costs, provided that the motor vehicle is free of carbon dioxide emissions and the value of the motor vehicle, including VAT and other duties, does not exceed EUR80,000
Examples of items for which input tax is deductible (if related to a taxable business use)
• Advertising
• Purchase, lease, fuel and maintenance of buses and trucks
• Telephones
• Books and newspapers
• Attendance at seminars (except food and drinks)
• Raw materials
Partial exemption. Input tax directly related to the making of exempt supplies is generally not recoverable. If a taxable person makes both exempt and taxable supplies, it may not recover input tax in full. This situation is referred to as “partial exemption.”
Input tax directly relating to taxable supplies is fully recoverable, while input tax directly relating to exempt supplies is not recoverable.
To determine the amount of input tax that may be recovered one of the following methods may be used:
• Primarily deduction of input tax should be made by using actual data in the taxable person’s books and accounts or other records on the total amount of input tax, including the amount of input tax that is deductible.
online portal of the tax authorities, a non-EU business and its legal representative(s) must each obtain a Slovenian tax number.
• A taxable person established in a non-EU Member State may submit a claim for refund with the tax authorities:
–
For a period of time that is less than one calendar year and not less than six months; however, the amount of VAT for which a refund is requested shall not be less than EUR400.
– For a period of one calendar year or the remaining portion of a calendar year. This claim may also cover invoices or import documents that were not a part of previous claims and relate to transactions completed in the current calendar year; however, the required refund amount must not be less than EUR50.
Late payment interest. Any taxable person who does not receive the surplus VAT returned from the Slovenian tax authorities within the legally prescribed deadline is entitled to the default interest at a daily interest rate of 0.0274%.
H. Invoicing
VAT invoices. A taxable person must generally provide a VAT invoice for all taxable supplies that are made (or deemed to have been made) in Slovenia, including exports and intra-Community supplies. Invoices are not required for a limited range of supplies, including the following:
• Supplies by taxable persons that perform agricultural or forestry activities and sell these products and services to final consumers
• The sale of tickets, season tickets and tokens for passenger transport (trains, buses and cable cars), stamps, court stamps, postal forms, payments for participating in games of chance, periodicals, vending machine sales, sale of mobile phone cards by ATM, GMS network and the internet, sale of tokens from change machines and supplies of services at “teleservice points”
• Exempt financial services performed in Slovenia or outside the EU for which the taxable person issues a large number of documents to recipients. However, the taxable person should issue a consolidated document, such as a separate bank statement, which includes the value of services charged and the clause that VAT is not charged according to the applicable article of the VAT law.
The issuance of an invoice is also not required for a supplier that chooses to account for the VAT under the EU OSS.
Providing an invoice is required for all B2C supplies. Under the Act on Amendments and Additions to the Fiscal Validation of Receipts Act (ZDavPR-B), the taxable person must always give the invoice to the customer, even if the customer does not request it and regardless of the method of payment. The invoice can be provided in a physical or electronic format and must be taken and kept by the customer, as well as provided if requested by a tax or market authority.
Credit notes. If the taxable amount subsequently changes as a result of the return of goods or the granting of a discount, the tax base is lowered accordingly. The taxable person may adjust (reduce) the amount of VAT payable if it informs the recipient in writing (for example, by issuing a credit note) about the nondeductible amount. A credit note must include the information prescribed for a simplified VAT invoice.
Electronic invoicing. Electronic invoicing is mandatory in Slovenia for certain taxable persons. Scope of electronic invoicing. For business-to-government (B2G) supplies, electronic invoicing is mandatory in Slovenia. This is in line with EU Directive 2014/55/EU (see the EU chapter). This has been in effect from 1 January 2015. Mandatory use of electronic invoicing is applicable for public procurement. The law further mandates the use of the Public Payments’ Administration system of the Republic of Slovenia (PPA). The PPA is the single entry and exit point for B2G and G2G exchange of electronic invoices.
Self-billing. Self-billing is allowed in Slovenia. A self-billed invoice may be issued by the buyer of goods or services for the goods or services supplied to them by a taxable person (self-invoicing) where both parties agree on this procedure in advance and specifically agree on the method of accepting each invoice by the taxable person by whom the goods or services are supplied. The buyer of goods or services must indicate on the self-billed invoice that it is issued on behalf and for the account of the taxable person who supplied the goods or services to the buyer.
Proof of exports and intra-Community supplies. Slovenian VAT is not due on supplies of exported goods or on intra-Community supplies of goods (see the EU chapter). However, to qualify as VAT-free, exports and intra-Community supplies must be supported by evidence that the goods have left Slovenia. Acceptable proof includes the following documentation:
• For an export, a copy of the export document, officially certified by customs. In certain cases, an invoice stamped by customs, a mail freight declaration or a transport document is acceptable
• For an intra-Community supply, an invoice with the purchaser’s VAT identification number and corresponding transport document (or other suitable document that clearly refers to the freight of goods related to the invoice); in certain cases, a statement by the recipient of the goods confirming its receipt could also be used.
No special documentation applies in Slovenia for evidencing the application of the Quick Fixes. Normal intra-Community documentation rules apply. In this respect, Slovenia follows Council Implementing Regulation (EU) 2022/432 of 15 March 2022 amending Implementing Regulation (EU) No 282/2011. There is no prescribed form, however, other documents than transportation documentation can be used.
Foreign currency invoices. Invoices may be issued in a foreign currency. The VAT amount must be in the domestic currency, which is the euro (EUR). The exchange rate that must be used is the foreign exchange rate of the European Central Bank (ECB) (also published by the Bank of Slovenia) that is valid on the date on which the tax liability arises and that is published by the Bank of Slovenia.
Supplies to nontaxable persons. Special rules apply to the place of supply for supplies of telecommunications, broadcasting and electronic services to nontaxable customers. Slovenian suppliers of these services are required to issue full VAT invoices to nontaxable customers. For further details of the VAT rules on electronic services in the EU, see the EU chapter.
VAT-registered suppliers can also issue simplified invoices to non-VAT registered customers (private consumers) only where the invoice amount does not exceed EUR100. If the invoice amount exceeds EUR100, then the VAT-registered supplier must issue a normal VAT invoice.
Distance selling. For intra-Community distance sales made B2C, a full VAT invoice must be issued. However, if the supplier operates the OSS regime, then no full VAT invoice is required unless requested.
Records. Every taxable person is required to keep sufficiently detailed information in its bookkeeping to enable correct and timely VAT calculations and the tax authority’s control over the VAT calculations and payments. In case of use of simplifications or exemptions, such as call off stock simplification, temporary movements of goods within the EU, etc., taxable person are required to keep records in respect of such transfers. In general, invoices must be archived in their original form. In Slovenia, examples of what records must be held for VAT purposes include issued invoices, received invoices, invoices issued in their name and on their behalf by a third party, contracts on purchase and sale of short-term financial investments, and borrowing of short-term loans, settlements, transaction accounts and others.
In Slovenia, VAT books and records must be held within the country. Nonresident businesses can hold VAT books and records outside of Slovenia. However, if resident Slovenian businesses hold
documents out of Slovenia, they must notify the tax authorities of this choice within 10 days of the decision.
Record retention period. Taxable persons must keep books of account and records (including all received and issued invoices) archived in hard copy or in electronic form until the expiry of the absolute statute of limitations of the right to recover input tax to which they refer – that is amounting to 10 years. The period is 20 years if the records and invoices relate to immovable property.
Electronic archiving. Electronic archiving is allowed in Slovenia. The condition for electronic archiving is that a taxable person must ensure that the file content cannot be modified or erased while at the same time it can be reproduced if needed.
I. Returns and payment
Periodic returns. 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 a turnover up to EUR210,000 submit quarterly tax returns, unless the taxable person engages in intra-Community transactions and is liable to submit a recapitulative statement
• Taxable persons with a turnover greater than EUR210,000 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 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).
Periodic payments. Any VAT due must be paid in full by the last working day of the month following the end of each tax period. Nonresident businesses must remit the amount payable to the account of the tax authorities. VAT due is paid by bank transfer to the tax authorities.
Electronic filing. Electronic filing is mandatory in Slovenia for all taxable persons. VAT returns must be filed through the electronic filing system of the Slovenian tax authorities (eDavki). For registration in the electronic filing system a special electronic certificate should be obtained (see the subsection Registration procedures above).
Payments on account. Payments on account are not required in Slovenia. However, if a taxable person proves that due to reasons over which it has no influence, serious economic damage might occur from making its VAT payment, and the deferment of or payment by installment of the tax would prevent serious economic damage, the tax authorities might grant payment in installments.
Special schemes. Cash accounting. A domestic taxable person whose taxable turnover (excluding VAT and excluding sales of assets) did not exceed EUR400,000 in the previous 12 months and whose turnover is not expected to exceed this limit in the next 12 months, may, under certain conditions, charge and pay VAT on a cash basis; that is, on the basis of payments received for its supplies of goods and services. A taxable person that uses the cash accounting scheme may deduct input tax on its purchases only when the VAT is fully paid. For related companies, the turnover threshold applies to the whole group.
Small taxable persons. A Slovenian taxable person is exempt from charging VAT if in the last 12-month period its taxable turnover has not exceeded or is unlikely to exceed EUR50,000.
Farmers. Farmers are entitled to flat-rate compensation for VAT for the supply of agricultural and forest products under certain conditions.
Travel agents. The taxable amount and the price exclusive of VAT in respect of the single service provided by a travel agent is the difference between the total amount, exclusive of VAT, to be paid by the traveler and the actual cost to the travel agent of supplies of goods or services provided by other taxable persons, where those transactions are for the direct benefit of the traveler.
Secondhand goods, works of art, collectors’ items and antiques. The taxable amount is the profit margin made by the taxable dealer, less the amount of VAT relating to the profit margin. A taxable dealer may apply the normal VAT arrangements to any supply covered by the special margin scheme.
Investment gold. Taxable persons who produce investment gold or transform gold into investment gold shall have the right to opt for the taxation of supplies of investment gold to another taxable person.
Annual returns. Annual returns are not required in Slovenia.
Supplementary filings. Intrastat. A Slovenian taxable person that trades with other EU countries must complete statistical reports, known as Intrastat, if the value of either its sales or purchases of goods exceeds certain thresholds. Separate reports are required for intra-Community acquisitions (Intrastat Arrivals) and for intra-Community supplies (Intrastat Dispatches).
The threshold for Intrastat Arrivals for 2024 is EUR220,000. The threshold for Intrastat Dispatches in 2024 is EUR270,000.
Taxable persons exceeding the special threshold of EUR4 million for Arrivals and EUR9 million for Dispatches are required to report three additional items of information in addition to the mandatory data: the terms of supply with the location, the type of transport and the statistical value.
If a taxable entity exceeds any of the thresholds, they are obliged to report for Intrastat statistics, but only after a notification is sent by the Slovenian Statistics office. In practical terms, the taxable person will receive a letter approximately two to three months after first exceeding either threshold and will then need to submit reports from that period onward.
Intrastat returns must be submitted by the 15th day of the month following the reporting period (calendar month). If the 15th day is a nonworking day, the Intrastat return must be submitted by the last working day before the 15th day of the month.
Intrastat returns must be submitted in electronic format via the internet (http://intrastat-surs.gov. si/). Intrastat returns must be filed in EUR.
EU Sales List. If a Slovenian taxable person performs intra-Community supplies or reversecharge services that are taxable for VAT purposes in the other EU state in a tax period, it must submit an EU Sales List (also known as “Recapitulative Statement” in Slovenia) to the Slovenian tax authorities. The Recapitulative Statement is not required for any periods in which the taxable person does not make any intra-Community supplies (i.e., nil Recapitulative Statements).
The Recapitulative Statement must be submitted monthly by the 20th day of the month (or earlier if the 20th day is not a working day) following the reporting period (calendar month).
PD-O Report. If taxable person performs supplies subject to the domestic reverse charge, it must file a PD-O Report. The deadline for the submission of the report is the last working day of the month, following the reporting period.