Prior to commencing taxable activities, it is necessary to electronically submit the Slovenian VAT registration form to the relevant Tax Authority. If the requirements for registration are fulfilled, the Tax Authority will issue a VAT number to the taxable individual, which must be utilized in all business operations.

Article 286b of the Tax Code defines which persons are under the requirement of registering for a VAT number:

• Taxable people who deliver products or services for which an input VAT deduction is available.
• Taxable persons who make intra-Community purchases of Vatable products.
• Taxable persons who are liable for import VAT.
• Recipients of services who are responsible under the reverse charge mechanism.
• Customers in another EU member state are accountable for services provided by service providers based in Slovenia.

Which information is needed to obtain a Slovenian VAT number?

The appropriate form must be filled in and submitted with the following documentation to the Slovenian Tax Office:

• An authentic certificate of business registration or similar document from your country of residence.
• A VAT certificate proving that you are registered for VAT in your home country.
• The articles of incorporation of the company.
• A form for requesting VAT identification.

Taxable Persons

A taxable person refers to an individual or a legal entity that independently engages in an economic activity, regardless of the objective or result of such activity. An economic activity encompasses various undertakings, including production, trade, services, or a profession, which encompasses sectors such as mining, agriculture, and the utilization of tangible or intangible assets to generate consistent income.

GVC can help your business with a Slovenian VAT registration. Please contact our VAT Experts and we will be happy to help your with your VAT compliance in Slovenia.

Mandatory Registration

In Slovenia, a taxable person who is a resident must obtain a VAT number when their turnover value in the preceding 12 months surpasses the registration threshold of €50,000, according to Article 78 of the VAT Act. Individuals who have not exceeded this limit can also apply for voluntary registration. Public authorities must obtain a VAT number if they engage in taxable supplies in the course of their business and considering them as non-taxable persons would lead to unfair competition. Those who exclusively provide exempt supplies without the right to claim input VAT deduction (as mentioned in Section 7.2) are not obligated or authorized to register for VAT, and hence they cannot claim input VAT deduction on their purchases. The registration threshold is not applicable to foreign taxable persons.

Voluntary Registration

If an individual or business in Slovenia conducts economic activities but is not required to register for VAT due to their turnover being below the threshold amount, they may still choose to register voluntarily by submitting a request to the Tax Authority. Upon approval, the taxpayer will be registered for VAT and cannot de-register for a minimum of 60 months. After this period has elapsed, the taxpayer may then request to de-register.

Exemptions from Registration

If the turnover of a taxable person established in Slovenia within a 12-month period is below the registration threshold, VAT registration is not mandatory.

Group and Divisional Registration

There is no provision for registering VAT groups as per the VAT Act. Therefore, closely connected taxable individuals are required to register for VAT and file their tax returns independently. The concept of divisional registration is also not recognized under Slovenian VAT legislation.

Registration, non-resident

In general, non–resident taxable individuals, both natural persons and legal entities, are typically required to register for VAT if they provide goods or services within the territory of Slovenia. The registration threshold mentioned in Section 3.1 does not apply to non-residents. However, under Article 78(2) of the VAT Act, a taxable individual who is not established in Slovenia may not be obligated to register for Slovenian VAT if their only supplies into Slovenia are those for which the recipient is responsible, such as supplies subject to the reverse charge mechanism.

VAT Representative

According to the VAT Act, taxable individuals who are based in non-EU countries and are obligated to register for VAT in Slovenia must designate a VAT representative. On the other hand, taxable individuals established in another EU Member State have the option to voluntarily appoint a VAT representative.

The VAT representative assumes the responsibility of fulfilling all VAT obligations on behalf of the non-resident taxable individual in Slovenia and bears joint and several liability for any VAT liabilities. When settling VAT, the invoice should include the VAT representative’s name, VAT number, and registered address. Furthermore, the Tax Authority may request either the taxable individual or the VAT representative to provide insurance coverage for VAT payments.

Distance Sales

Under the EU ecommerce VAT package reforms implemented from July 1, 2021, EU e-commerce sellers who are not based in Slovenia but ship goods from within the EU are obligated to apply local Slovenian VAT on all their sales. This implies that if a seller located in another EU country sells goods to customers in Slovenia and dispatches those goods from within the EU, they must levy Slovenian VAT on those transactions.

Additionally, even if the total value of the imported distance sales remains below €150, the seller is still required to account for Slovenian sales VAT. In such scenarios, the seller has the option to utilize the Import One-Stop Shop (IOSS) return mechanism to simplify their VAT obligations. This entails registering for IOSS in one EU Member State and submitting a single monthly IOSS return to declare and remit the VAT due on their distance sales to all other Member States.

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