[responsive_menu_pro]

Slovenia – Intrastat / EC Sales list

If intra-Community dispatches or acquisitions surpass an annual threshold of EUR 220,000 or EUR 140,.000 respectively, taxpayers registered in Slovenia must file a monthly Intrasta

Slovenian taxpayers are required to file a monthly Intrastat report if the value of their intra-Community dispatches or acquisitions exceeds an annual threshold of 200,000 euros or 140,000 euros, respectively. The Intrastat returns should be submitted electronically either through the exchange of electronic messages or via the website of the Slovenian statistical authority. 

Learn more about Intrastat and ESL in Slovenia in our comprehensive guide below.

vat in slovenia

Intrastat in Slovenia

If intra-Community dispatches or acquisitions surpass an annual threshold of EUR 220,000 or EUR 140,.000 respectively, taxpayers registered in Slovenia must file a monthly Intrastat report.

Intrastat returns must be filed electronically, either through electronic messaging or through the Slovenian statistics authority’s website.

Type   Exemption Threshold  Statistical Value Threshold 
Arrivals  EUR 140,000  EUR 4 million 
Dispatches   EUR 200,000  EUR 9 million 
Who is responsible for submitting these declarations to the appropriate authorities? 

You must comply with this obligation if you are responsible for VAT in Slovenia and engage in intracommunity trade.

 

Selling in Slovenia?

We offer an end-to-end VAT Compliance package

ESL (EC Sales list) in Slovenia

VAT registered individuals or businesses in Slovenia who engage in intra-Community transactions have an obligation to submit an EC Sales List (ESL), also known as a recapitulative statement. The ESL provides details about the VAT registered customers of the filer who are residents in other EU countries.

 

Starting from January 1, 2020, the ESL must include additional information regarding the recipients of products involved in call-off stock agreements, as mandated by Article 90(4) of the VAT Act.

 

The ESL must be filed with the Tax Authority by the 20th day of the month following the relevant tax period. The submission can be made electronically or through electronic file transfer methods.

 

 

 

 

Last Updated:22/12/2023

 

Disclaimer

The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax

Interested in Slovenian VAT news?

Subscribe to our Monthly Newsletter

Download the Slovenian VAT Compliance Guide

* By downloading the guide you agree to subscribe to GVC’s monthly VAT newsletter

Contact GVC for your VAT Compliance in Slovenia

SUBSCRIBE TO GLOBAL VAT NEWSLETTER

Get the latest VAT information directly in your inbox and stay up to date with all VAT developments around the world.

You have Successfully Subscribed!