VAT registration
VAT registration in Slovenia
If a GmbH already has a VAT identification number in its country of residence, then this GmbH can also apply for a VAT number in Slovenia. We can divide the process into 3 steps:
- Application for a Slovenian tax number for the managing director/CEO of the foreign GmbH;
- Application for a Slovenian tax number for XY GmbH, together with:
- Extract from the business register of XY GmbH in PDF, not older than 3 months,
- Information about the bank account of XY GmbH (bank name, IBAN and SWIFT/BIC)
- Application for a Slovenian VAT identification number, online via eDavki.
VAT registration in the EU for a small taxable person
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.
For more information about the employment contract, click here.
Special arrangements for the international carriage of passengers
Foreign carriers providing international occasional road passenger transport services have been able to apply a special scheme from 1 April 2015, which simplifies the administrative procedures for identification for VAT purposes and the obligation to submit a VAT return. This special scheme is available to taxable persons who do not have their registered office or place of business in Slovenia. The foreign taxable person must apply this scheme for at least one tax period, which is a calendar year, but is not entitled to claim input VAT on purchases in Slovenia.
For more information, click here.