SPECIAL REGULATION FOR THE INTERNATIONAL TRANSPORT OF PASSENGERS IN ROAD TRAFFIC IN THE EU
Obtaining tax registration in Slovenia
From April 1, 2015, foreign carriers that provide services of international occasional road transport of passengers will be able to start using a special regulation that simplifies administrative procedures for identification for VAT purposes and obligations regarding the submission of a VAT return. This special regulation will be available to taxpayers who do not have a registered office or business unit in Slovenia. A foreign taxpayer will have to use this method for at least one tax period, which is a calendar year, but will not have the right to claim input VAT on purchases in Slovenia.
In a given calendar year, special or general regulation can be used, as special and general regulation are mutually exclusive.
Procedure for obtaining a tax number and a VAT number
A taxpayer who intends to transport passengers through the territory of Slovenia shall submit to the Financial Administration of the Republic of Slovenia (further on FURS) an application for the issuance of a tax number and an application for the issuance of a VAT number in electronic form. To obtain a VAT number, a foreign taxpayer must provide:
- company name,
- company address,
- e-mail address,
- transaction account (BIC, IBAN),
- the VAT number in the country of the registered office or an extract from the court / business register that proves that it carries out an activity in the country,
- a statement that he does not carry out transactions within the EU or other supplies of goods and services that are subject to taxation in Slovenia, for which he should be identified for VAT purposes,
- name, surname, address and date of birth of the responsible person of the company,
- a photocopy of the identity document of the responsible person of the company.
Upon receipt of the request, the tax authority issues a certificate of receipt of the request, with which the foreign taxpayer can carry out the transport, even if he has not yet obtained a VAT identification number. The foreign taxpayer receives the VAT identification number no later than 8 days from the day the complete application was accepted by FURS. Within 8 days at the latest, the taxpayer must notify the tax authority of any change in the data specified in the request. When carrying out occasional transport in Slovenia, the taxpayer must always keep this certificate or a copy of the identification certificate for VAT purposes in a visible place in the vehicle. Taxpayers can apply for a number and/or identification number for VAT from 1 March 2015 onwards.
From July 9, 2018, the taxpayer must report every trip across Slovenia via the online portal https://edavki.durs.si/CarrierPortal/Pages/Login/Login.aspx, where he must log in with his username and password.
VAT return
The new special regulation simplifies the process of submitting a VAT return so that users will submit a VAT return electronically once a year (form DDV-O-OP), but they will not have the right to deduct input VAT on purchases in Slovenia (fuel, tolls). This return must cover all transports that were carried out across the territory of Slovenia during the calendar year.
The taxpayer must also keep records in electronic form (Excel):
- about individual driving,
- vehicle registration number,
- the number of passengers,
- date of service provided,
- the value of the provided service and
- on the amount of VAT.
The taxpayer must submit a special VAT return to the tax authority by January 31 of the current year for the previous calendar year.
Example: If a foreign passenger carrier registers in Slovenia for VAT purposes under a special regulation dated 10.5.2015, then it must prepare a special VAT return for the period May 2015 to December 2015. It must submit the statement by January 31, 2016.
In case that the carrier stops using the special regulation in the middle of the calendar year, the tax period ends on the day the special regulation stops being used, and the taxpayer must submit the VAT statement within 30 days after the termination.
Example: A foreign carrier that already operates a special regulation for the international road transport of passengers and would stop using it during the year, i.e. on August 20, 2015, due to the cessation of activities, will have to submit a VAT return by September 20, 2015 using the VAT-O-OP form. If I were to start carrying out transport activities again and would like to use the special regulation again, I would have to wait for the new calendar year, i.e. 2016.
A taxpayer may also lose the right to a special regulation if:
- does not submit a special VAT return or does not pay VAT on services within the prescribed period or in the prescribed manner,
- does not submit a request for the issuance of a VAT identification number in the prescribed manner or the request does not contain the prescribed information,
- does not report a change of data or
- does not inform the tax authority about the intended performance of transport.
Exclusion from the special regulation is communicated by the tax authority to the taxpayer's e-mail address.
DarsGo tolling
On April 1, 2018, the Republic of Slovenia introduced electronic toll collection for vehicles with a maximum permissible weight of over 3.5 tons.
DarsGo is a modern electronic toll system in the free flow of traffic, which applies to vehicles with a maximum permissible weight of over 3.5 tons. Vehicles with the DarsGo device are detected by portals on individual highway sections, which is the basis for calculating the toll for the section travelled. The amount of the toll depends on the length of the individual section and the characteristics of the vehicle, such as the number of axles and the EURO emission class of the vehicle.
How to become a user of the DarsGo system?
Before registering the DarsGo system, it is necessary to obtain a tax number in Slovenia, according to the above procedure. After obtaining a tax number, which you will receive no later than 8 days after submitting a complete application, you can complete the registration of the DarsGo system.
Register at DarsGo services or on the DarsGo website (https://www.darsgo.si/portal/), where you create your profile and enter your information (name, address, tax number, VAT number, e-mail). It is necessary to attach a traffic permit and certificate of emission class EURO and pay administrative costs in the amount of EUR 10. During the registration process, each vehicle is created with an account and assigned a DarsGo device. The device contains the registration number, EURO emission class and the number of axles of the towing vehicle. Before installing the device, it is necessary to check that the serial number of the DarsGo device matches the registration number of the vehicle for which it was issued and that the information about the company is correct.
Users in the EU can complete the entire registration process online and receive the DarsGo device by mail.
Drivers of vehicles entering Slovenian highways or expressways directly from another country may drive without a DarsGo device only up to the first DarsGo service. If they continue driving without the device, they are in violation.
You can pay DarsGo tolls in advance or post-paid. Detailed instructions are on the DarsGo website.