VAT Recovery in Slovenia

If a VAT payer’s tax liability is less than their right to enter VAT credits for Slovenian VAT purposes, the difference may be moved to the following tax period or repaid on the taxpayer’s request.

A taxable person is generally allowed to claim deductions on input VAT for all goods and services received that are used for business purposes, as long as certain formal requirements are met such as proper invoices and import documentation. This means that the taxable person can deduct the input VAT charged on goods and services supplied in Slovenia, VAT paid on imported goods, and reverse-charged VAT on goods purchased from other EU countries and imported services, provided that they are used to further taxable transactions or zero-rated transactions.

To be eligible for a refund of Slovenian VAT, the following conditions must be met:

• Reciprocal VAT refund arrangements must be in place between the company’s home country and Slovenia.
• During the relevant period, the company did not engage in any activities that would necessitate VAT registration in Slovenia.
• The vendor or supplier has consistently invoiced the VAT amount.
• VAT was paid on purchases of goods or services that were utilized in operations qualifying for a deduction.
• The expenditures for which VAT deduction is sought are not excluded from deduction according to Slovenian law.

Foreign companies based outside of the EU

As per Article 74.i., and in line with the principle of reciprocity, a non-EU business can generally seek a refund of Slovenian VAT if their country of establishment would provide a refund to individuals or entities established in Slovenia under similar circumstances.

Typically, the application for a refund must be filed by June 30 following the conclusion of the calendar year in which the VAT was levied.

Refunds to Non-registered Persons (Domestic and Foreign)

Slovenian VAT Act states that a non-EU business can typically apply for a refund of Slovenian VAT, as long as their country of establishment would allow for a refund to be granted to Slovenian businesses in similar circumstances, in accordance with the principle of reciprocity. To be eligible for a refund, the claim must usually be filed by June 30th of the year following the calendar year in which the VAT was charged.

If a VAT payer has more input VAT credits than tax liability, they can either carry forward the excess to the next tax period or request a refund. According to Section 73 of the Slovenian VAT Act, refunds for excess input VAT must be processed within 21 days of submitting the VAT return. If there is a delay in payment, the taxpayer is entitled to receive default interest.

Procedure

In all cases, irrespective of the claimed amount, invoices or import documents must be provided along with the refund claim.

Electronic submission of the refund request and required paperwork is required.

• A minimum refund of EUR 400,00 can be requested for a period of at least six months but not exceeding one calendar year.
• The refund amount should not be less than EUR 50,00, regardless of whether the application covers a full calendar year or the remaining part of the year.Top of FormBottom of Form

To get a VAT refund, the fiscal representative must do the following
To initiate a VAT refund claim in another EU Member State, taxable persons from Slovenia are required to utilize the VATR-APP form. When submitting their claims, taxable persons should include copies of the invoices for which they are seeking a VAT refund in the respective Member State, along with authorization for representation if they are represented by an authorized individual.

Please note the following guidelines for attachments:

• Attachments should not exceed 5 MB in size.
• Acceptable attachment formats include PDF, jpg, tiff, or zip files.
• It is recommended to make duplicate copies of the attachments and save them in a separate file in advance, as attachments should be included within the claim itself rather than submitted as separate documents.

The VAT refund claim should include the following information:

• Country and period for which the refund claim is being made.
• Identification details of the claim.
• Name and address of the applicant.
• VAT Identification number of the applicant.
• Telephone number and email address of the applicant.
• Name and address of the authorized person, if applicable.
• Description of the applicant’s business activity.
• A statement confirming that the applicant did not provide any goods or services that could be considered supplied in the Member State of refund during the refund period, and that the claimed refund amounts were not improperly charged according to the laws of the Member State of reimbursement. Additionally, it should be confirmed that the claimed amounts are not related to VAT exempt or VAT exemptible supplies within the refund period.
• Information regarding the bank account, including the IBAN and BIC code.
• Details regarding the deductible portion.
• Data relating to imports.
• State the information about individual invoices or import documents.

If the asset indicated on the invoice or on the import documents is a minimum of EUR 1,000 or within the equivalent amount within the national currency, (and in the case of a fuel invoice, EUR 250,00 or within the equivalent amount within the national currency), the Member State of refund may request that the applicant submit a missive of invitation together with a replica of the invoice or import document.

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