Slovenia: OSS/IOSS publication from Ministry of Finance

IMPORTS OF GOODS VALUED UP TO EUR 150 FROM THIRD COUNTRIES AFTER 1 July 2021

In accordance with Council Directive (EU) 2017/2455  the VAT exemption on imports of consignments is abolished on 1 July 2021. small values ​​up to EUR 22 from third countries. These consignments are subject to VAT collected on importation after that date.

2. OSS/IOSS QUESTIONS AND ANSWERS

I order shipments from third countries. What changes from July 1, 2021?

From 1 July 2021, VAT exemptions for imports of small goods up to EUR 22 are no longer valid, which means that VAT is charged on these shipments after that date. However, consignments up to the value of EUR 150 are still exempt from customs duties. Such shipments will be subject to 22% VAT on import. From the point of view of the buyer nothing will change except that it will also be necessary for those shipments to pay VAT and potential costs of agents (eg. postal and express mail service).

At what rate will VAT be charged after 1 July 2021?

VAT on import is calculated from the tax base, which consists of the customs value of goods determined according to customs regulations and the amount of customs and other duties payable on import. Depending on the type of goods, VAT is charged at the general rate of 22%, the reduced rate of 9.5% and the special reduced rate of 5%. Reduced VAT rates apply e.g. for food products, medicines, books. Goods subject to a reduced VAT rate are specified in more detail in the Rules on the Implementation of the Value Added Tax Act.

What about shipments that a natural person from a third country sends as a gift to a natural person in the European Union?

Occasional shipments of free goods intended exclusively for personal use, sent by one natural person to another natural person up to EUR 45 (gifts), will still be exempt from customs duties and VAT.

What about the export procedures of such shipments?

The change in legislation does not affect the implementation of export procedures.

A business entity established outside the Union has a stock of goods in Slovenia, from where it also sells goods at a distance to final consumers in other EU Member States, via its website. The value of distance selling of goods does not exceed 10,000 euros. Is the € 10,000 threshold rolling for me?

No, the threshold of € 10,000 only applies to a taxable person established in the Union.

2. 2. Questions and answers in the field of taxation

I am a natural person and I buy goods through an online retailer based in Austria. The seller currently charges me 20% VAT on the goods sold. As the rules for online merchants change from 1 July, I am interested in the rate at which VAT will be charged after 1 July 2021.

VAT rate when selling goods at a distance depends on whether the online retailer based in Austria who sells goods at a distance to final consumers in Slovenia, included in the special unit- arrangement for the sale of goods at a distance or not.

When selling goods at a distance of up to EUR 10,000, online retailers have the option, under certain conditions, of determining the place of supply of goods at a distance, where the supplier has its registered office or permanent or usual residence. In that case, the supplier shall charge VAT at the rates applicable in the Member State where the goods are located at the time when they are dispatched or transported. Therefore, if the seller meets certain conditions and avails himself of this option, VAT will be charged at the same rate after 1 July 2021 as before that date.

However, if the seller in Austria joins a special arrangement for the sale of goods at a distance, VAT will be charged at the rate applicable in Slovenia.

Source: fu.gov.si