VAT registration is mandatory when I provide or receive services from the EU
Every supply of goods or services is subject to VAT, unless exempted by law.
According to Article 5 of the Value Added Tax Act (hereinafter ZDDV-1), a taxable person is any legal or natural person who independently carries out any economic activity in the Republic of Slovenia, regardless of the purpose or result. ZDDV-1 defines as an economic activity any production, processing, trade, service activity, as well as the exploitation of property and property rights for the purpose of permanently achieving income.
Regarding taxpayers, Slovenian legislation also recognizes so-called "small taxpayers". This term covers all physical or legal entities whose economic activity does not exceed EUR 60,000 in turnover or 7,500 EUR of cadastral income. Small taxpayers do not calculate VAT, and they also do not have the right to a deduction when purchasing goods or service. Small taxpayers can submit a request for a VAT number to the tax authority at any time, but it is the discretionary right of the financial administration to issue it or not.
Slovenian legislation distinguishes between identification with a regular VAT number and a special VAT number. The obligation to identify small taxpayers is shown in the two tables below.
Provision of services for a foreign taxpayer (issued invoices):
|
|
Place of taxation
Identification | |||
|
Type of service provided by the taxpayer |
Taxation rule |
Country |
Regular VAT number |
Special VAT number |
|
Services from Article 25 ZDDV-1 submitted to the taxpayer |
By service recipient |
Other member state |
-
|
|
|
Third country |
- |
- |
||
|
Services from Article 25 ZDDV-1 provided to a non- taxpayer |
By service provider |
Slovenia |
|
- |
|
Brokerage services provided a non-taxpayer, excluding real estate services |
By place of main transaction |
other member state of a third country
|
- |
-
|
|
Slovenia |
|
- |
||
|
Brokerage services provided in relation to real estate to anyone |
Place of the property |
Other member state or a third country |
-
|
-
|
|
Slovenia |
|
- |
||
|
Real estate services, provided to anyone |
Place of the property |
Other member state or a third country |
-
|
-
|
|
Slovenia |
|
- |
||
|
Transportation services: |
|
|
|
- |
|
Transportation of passengers |
Place where the transport route is completed
|
Other member state or a third country |
- |
|
|
Slovenia
|
|
|
||
|
Transport of goods outside the EU to a non-taxpayer
|
Place where the transport route is completed
|
Other member state or a third country
|
-
|
|
|
Slovenia
|
|
|
||
|
Transport of goods within the EU, done to a non-taxpayer
|
Place where the journey begins |
Other member state or a third country
|
-
|
|
|
Slovenia
|
|
|
||
|
Services related to entrances fees for various events and parties |
Place of the event |
Other member state or a third country |
-
|
- |
|
Slovenia
|
|
|
||
|
Services from the fields of culture, art, sports (e.g. fairs, exhibitions...) |
Place of actual performance |
Other member state or a third country
|
-
|
- |
|
Slovenija
|
|
|
||
|
Appraisals and real estate work performed to non-taxpayers |
Place of actual performance |
Other member state or a third country
|
-
|
- |
|
Slovenia
|
|
|
||
|
Restaurant servicesand catering |
Place of actual performance |
Other member state or a third country
|
-
|
- |
|
Slovenia
|
|
|
||
|
Restaurant servicesand catering on ships, trains, aircraft |
Place of start od transportation |
Other member state or a third country
|
-
|
- |
|
Slovenia
|
|
|
||
|
Rental means of transport |
By recipient location |
Other member state
|
Identification mini VEM |
|
|
Third country |
-
|
-
|
||
|
Slovenia
|
|
-
|
||
|
Services such as transfer and assignment of copyright, advertising, consultancy, engineering services, banking and financial and insurance services provided to third parties outside the EU |
Location of service recipient |
Third country |
- |
- |
A regular VAT number is issued for all services rendered according to Article 25 ZDDV-1 only if the place of taxation is the Republic of Slovenia and the turnover in the last twelve months exceeds EUR 60,000.
Receiving services from a foreign taxpayer (received invoices):
|
|
Place of taxation |
Identification |
||
|
Services received from a foreigner - a taxpayer |
Taxation rule |
Country |
regular VAT number |
special VAT number |
|
Services from Article 25 ZDDV-1, received from a taxpayer from another Member State |
By service recipient |
Slovenia |
- |
|
|
Services from Article 25 ZDDV-1, received from a taxpayer from a third country |
By service recipient |
Slovenia |
- |
|
Every small taxpayer must obtain a special VAT number only for services from 25. Article ZDDV-1, when:
- the services are received from a taxpayer from EU countries or third countries or
- when the services are provided for a taxpayer from other EU countries;
Registration of a special VAT number is not mandatory if:
- the service we provide or receive is exempt according to ZDDV-1,
- we issue an invoice to the recipient of the service based in a third country,
- we issue an invoice to the recipient of the service who is not liable for VAT in another member state EU.
Monthly reporting obligation
The value of the turnover is not important for obtaining a VAT number. With a special VAT number, the tax liability is transferred to the foreign taxpayer. Obligations after receiving a special VAT number include:
- monthly VAT calculation with the VAT-O form, where only position 12 is filled in
- monthly reporting on provided services to a foreign (EU) taxpayer with form RP-O.
Both forms must be submitted by the 20th of the following month via eDavki.
E: office@taxslovenia.com / T: 059 071 706 / www.taxslovenia.com