Slovenia: Tax administration clarifies VAT exemptions on the supply of medical and protective equipment due to COVID-19
On 29 November 2021, the Slovenian tax authorities clarified the COVID-19 tax relief measures through online FAQs. The FAQs covers questions on:
- which entities are eligible for VAT exemptions on the supply of medical and protective equipment,
- the applicable period and conditions for the VAT exemptions
- the equipment eligible for the exemption, and the reporting and recordkeeping obligations.
What we know so far
VAT exemptions on the supply of medical and protective equipment
- Medical and protective equipment from import duties and VAT on imports to cope with the consequences of coronavirus pandemic from 1 May 2021 up to and including 31 December 2021.
- Goods should be supplied to a state authority or organization, a local authority, another body governed by public law (e.g., the Commodity Reserve Service, hereinafter referred to as ‘the CBRS’, health institutions, the Protection and Rescue Authority) or another organization which is deemed to be a charitable organization.
Reporting and Recordkeeping Obligations
Taxpayers claiming exemption from VAT under these rules should submit a report on the supplies of goods containing the following information:
- the VAT identification number,
- the name and address of the taxable person
- serial number
- the tax identification number or, if identified for VAT purposes, the identification number of the person to whom the goods have been supplied,
- the tariff code of the goods
- the value, nature, and quantity of the goods.
Source: Financial Administration Slovenia