FAQ


1. Granting an authorisation: Who may be authorised to submit a request for VAT refund through electronic portal in Slovenia?

1.1. Who may be authorised to submit a request?

1.2. May the authorised person represent several taxable persons at the same time?

1.3. Can the authorised person’s VAT identification number be entered in the box provided for the applicant's VAT identification number?

1.4. Is it possible to enter the authorised person’s banking information? Does it require an order or authorisation by the applicant?

1.5. Is the authorised person obliged to submit any specific documents (for example, a letter of representation)? Should these documents be attached to the VAT refund request?


2. Electronic portal

2.1. Are there any planned restrictions regarding the size of attachments for sending VAT refund requests?

2.2. What forms of files may be attached to requests?


3. Goods codes

3.1. How many goods codes will be required by the tax administration – more than 10? How will these codes be defined?

3.2. What are the likely consequences of a wrong choice of goods code?


4. Copies of invoices

4.1. Does Slovenia anticipate the obligation of attaching copies of invoices pursuant to Articles 10 and 20 of the Directive?

4.2. Can copies of documents be treated as original documents in terms of Article 20 of the Directive?


5. Time limit for submitting VAT refund requests

5.1. Which final date for submission of requests will be taken into consideration by the tax administration: the date of submission through electronic portal in another Member State or the date of actual receipt of the request?


6. Taxable person

6.1. Will the Tax Administration examine in more detail the status of taxable person with regard to the level of entitlement to deduct VAT applicable in the Member State of refund?


7. Date of application of the new rules

7.1. What regime will govern the procedures relating to requests filed after 31 December 2009? And to requests for invoices issued in 2009 or invoices in paper format issued before that date?

7.2. May a taxable person file a VAT refund request in paper format when for some reason no request may be filed electronically?



1. Granting an authorisation: Who may be authorised to submit a request for VAT refund through electronic portal in Slovenia?


Taxable persons established in Slovenia may authorise other persons to submit a request for VAT refund in another EU Member State. The person acting on behalf of the taxable person in VAT refund procedure in another EU Member State shall first obtain a tax identification number (applicable to persons established or residing outside Slovenia) and a qualified digital certificate which allows access to eDavki – electronic system of the Tax Administration of the Republic of Slovenia. Taxable persons granting authorisation for representation in VAT refund procedure in another EU Member State to another person must also fill out a special authorisation form which is specifically designed for eDavki system.


* Instructions for obtaining tax identification number and qualified digital certificate: http://www.durs.gov.si/en/aktualno/a_new_system_of_vat_refunds_for_taxable_persons/


** Authorisation: http://edavki.durs.si/OpenPortal/Doc/Durs/Pooblascanje/DodelitevInPreklicZunanjihPooblastilNovosti.doc


 

1.1. Who may be authorised to submit a request?


Authorisation to submit a request for VAT refund may be granted to anyone who meets the required conditions and does not need to be established in Slovenia.


1.2. May the authorised person represent several taxable persons at the same time?


The authorised person may represent several taxable persons in the VAT refund procedure.


A taxable person established in Slovenia may also have several authorised representatives; however, only a single authorised person may file a request for VAT refund for individual EU Member States in a particular period.


1.3. Can the authorised person’s VAT identification number be entered in the box provided for the applicant's VAT identification number?


The authorised person's VAT identification number cannot be entered in the box provided for VAT identification number of the applicant (taxable person that requests a refund of VAT in another EU Member State) for the purpose of VAT refund in another Member State. The authorised person’s VAT identification number may be entered in the part of the VAT refund request form that requires the information about the authorised person.


1.4. Is it possible to enter the authorised person’s banking information? Does it require an order or authorisation by the applicant?


VAT refund based on a request will be made into the bank account (with an IBAN and BIC code) to be indicated and selected within the framework of the refund request submitted through electronic portal of another EU Member State. It may also be the bank account of the authorised person (intermediary). The authorised person’s account should be opened with a bank established in the European Union.


1.5. Is the authorised person obliged to submit any specific documents (for example, a letter of representation)? Should these documents be attached to the VAT refund request?


The Tax Administration of the Republic of Slovenia will check the authorisations for representation in VAT refund procedures in Slovenia. Authorised persons may send their letters of representation as an attachment to their VAT refund request. It is recommended that letters of representation be attached to the first request for VAT refund in Slovenia.


2. Electronic portal


2.1. Are there any planned restrictions regarding the size of attachments for sending VAT refund requests?


Requests for VAT refund in another EU Member States submitted through eDavki system may include a single attachment not exceeding 5 Mb.


2.2. What forms of files may be attached to requests?


Permitted forms of attachments are pdf, jpeg, tiff, zip.


3. Goods codes


3.1. How many goods codes will be required by the tax administration – more than 10? How will these codes be defined?


The Ministry of Finance has prescribed the codes for goods in its Rules Amending the Rules on Implementation of the Value Added Tax Act, Official Gazette of the Republic of Slovenia, no. 105/2009 of 21 December 2009 (Uradni list RS, št. 105/2009 z dne 21.12.2009 ), which are the following:

 

Code

Sub-code

Sub-subcode

1. fuel:

1. fuel:

1.1 Fuel for vehicles the maximum permissible weight of which exceeds 3500 kg, except vehicles for carriage of passengers for reward

1. fuel:

1.2 Fuel for vehicles the maximum permissible weight of which does not exceed or equals 3500 kg, except vehicles for carriage of passengers for reward

1. fuel:

1.3 Fuel for vehicles for carriage of passengers for reward

2. Rental of vehicles

2. Rental of vehicles

2.1 Rental of vehicles the maximum permissible weight exceeds 3500 kg, except vehicles for carriage of passengers for reward

2. Rental of vehicles

2.2 Rental of vehicles the maximum permissible weight does not exceed or equals 3500 kg, except vehicles for carriage of passengers for reward

3. Expenditure on the purchase of motor vehicles (except for transport of goods and services referred to under codes 1 and 2)

3. Expenditure on the purchase of motor vehicles (except for transport of goods and services referred to under codes 1 and 2)

3.1 Expenditure on vehicles the maximum permissible weight of which exceeds 3500 kg, except vehicles for carriage of passengers for reward

3. Expenditure on the purchase of motor vehicles (except for transport of goods and services referred to under codes 1 and 2)

3.2 For vehicles the maximum permissible weight of which does not exceed or equals 3500 kg, except vehicles for carriage of passengers for reward

3. Expenditure on the purchase of motor vehicles (except for transport of goods and services referred to under codes 1 and 2)

3.2 For vehicles the maximum permissible weight of which does not exceed or equals 3500 kg, except vehicles for carriage of passengers for reward

1.2 Other expenditure on vehicles the maximum permissible weight of which does not exceed or equals 3500 kg, except vehicles for carriage of passengers for reward

4. Motorway tolls and road user charges

4. Motorway tolls and road user charges

4.1 Motorway tolls for vehicles the maximum permissible weight of which exceeds 3500 kg, except vehicles for carriage of passengers for reward

4. Motorway tolls and road user charges

4.2 Motorway tolls for vehicles the maximum permissible weight of which does not exceed or equals 3500 kg, except vehicles for carriage of passengers for reward

4. Motorway tolls and road user charges

4.3 Motorway tolls for vehicles for carriage of passengers for reward

5. Travel expenses such as taxi fares and public transport fares

6. Accommodation and subsistence

7. Food, drink and restaurant services

8. Admission fees to trade fairs and exhibitions

9. Expenditure on luxury items, entertainment and recreation

9. Expenditure on luxury items, entertainment and recreation

9.2 Purchase of manufactured tobacco

10. Other

10. Other

10.1 Tools

10. Other

10.2 Repair within guarantee period

10. Other

10.3 Educational services

10. Other

10.4 Work on property

10. Other

10.4 Work on property

10.4.1 Work on real property

10. Other

10.4 Work on property

10.4.3 Work on movable property except property referred to under code 3

10. Other

10.5 Purchase of rental of property

10. Other

10.5 Purchase of rental of property

10.5.1 Purchase or rental of real property

10. Other

10.5 Purchase of rental of property

10.5.4 Purchase or rental of movable property except property referred to under code 2

10. Other

10.9 Participation in trade fairs and seminars, educational or training events

10. Other

10.9 Participation in trade fairs and seminars, educational or training events

10.9.1 Participation in trade fairs

10. Other

10.9 Participation in trade fairs and seminars, educational or training events

10.9.2 Participation in seminars

10. Other

10.10 Flat-rate compensation for livestock and agricultural products




3.2. What are the likely consequences of a wrong choice of goods code?


When, in controlling a request for VAT refund, the Slovenian tax authority identifies irregularities in respect of the code for goods it shall determine the correct code that entitles the beneficiary to claim VAT refund (VAT rate, VAT exemption for acquisition of certain types of goods, etc.). A wrong code for goods alone does not entail sanctions or refusal of taxable person's VAT refund request; the actual content of acquisition, the submitted documents and statements by taxable persons in their VAT refund requests are subject to verification at the same time.


Due to the subsequent checking of the correctness of the code of goods, the tax authority will request the applicant for VAT refund to supply additional information, which will generally mean an extension of the time limit for VAT refund.


4. Copies of invoices


4.1. Does Slovenia anticipate the obligation of attaching copies of invoices pursuant to Articles 10 and 20 of the Directive?


Slovenia has not laid down the obligation to attach copies of invoices to VAT refund requests.


4.2. Can copies of documents be treated as original documents in terms of Article 20 of the Directive?


Pursuant to Article 20 of the Directive, Slovenia will treat as original invoices only those invoices which are submitted as original written documents or scanned invoices submitted in electronic form by applicants for VAT refund upon written notice by the tax authority during the VAT refund request eligibility procedure.


5. Time limit for submitting VAT refund requests


5.1. Which final date for submission of requests will be taken into consideration by the tax administration: the date of submission through electronic portal in another Member State or the date of actual receipt of the request?


The Tax Administration of the Republic of Slovenia considers the date of submission of the request to be the date when a taxable person submits a request through electronic portal in the Member State of establishment.


6. Taxable person


6.1. Will the Tax Administration examine in more detail the status of taxable person with regard to the level of entitlement to deduct VAT applicable in the Member State of refund?


The Tax Administration will not examine separately each individual taxable person in Slovenia who files a VAT refund request in another Member State through the electronic portal in Slovenia. Taxable persons that cannot submit their VAT refund claims in another Member State through the electronic portal in Slovenia according to the regulations (since they are not identified for VAT purposes or are not identified for VAT purposes in a manner allowing them to deduct VAT) will no be allowed to access VAT refund requests in another Member State through the electronic portal in Slovenia (for example, taxable persons that are identified for VAT purposes in Slovenia only for intra-community acquisitions of goods). According to regulations, taxable persons should indicate the percentage of deductible proportion in their requests filed through the electronic portal in Slovenia if they are not entitled to a full VAT deduction for acquisition of goods and services in Slovenia.


7. Date of application of the new rules


7.1. What regime will govern the procedures relating to requests filed after 31 December 2009? And to requests for invoices issued in 2009 or invoices in paper format issued before that date?


The regime in accordance with Council Directive 2008/9/EC will only apply to VAT refund requests submitted after 21 December 2009. Requests for VAT refund submitted before that date will be treated in accordance with the regulations in force until 31 December 2009.


7.2. May a taxable person file a VAT refund request in paper format when for some reason no request may be filed electronically?


The Ljubljana Tax Office, which is responsible for VAT refund requests pursuant to the Council Directive 2008/9/EC, will accept such requests in paper format only when they are submitted in person or sent by registered mail until 31 December 2009 inclusive. Requests for VAT refund submitted after 1 January 2010 will be accepted by the Tax Administration of the Republic of Slovenia (DURS) in electronic form only. After this date, applicants will be able to file their requests only through electronic portal in the Member State of establishment.