for AUTHORISED PERSONS who are not established in the Republic of Slovenia and who apply for a VAT refund in one of the EU Member States on behalf of taxable persons having their head office in the Republic of Slovenia (VAT-REFUND AUTHORISED PERSONS)

Taxable persons established in Slovenia and entitled to a VAT refund in other EU Member States shall submit their application for a VAT refund exclusively in electronic form via the eDavki system as of 1 January 2010 at the latest. Paper applications will no longer be possible after that date. In order to apply for a VAT refund in electronic form, taxable persons must, before 1 January 2010, acquire a qualified digital certificate that must be registered within the eDavki system prior to submission of the relevant VAT-refund form. With a view to acquiring the required tax data via the eDavki system, other business entities or physical persons can be authorised on behalf of taxable persons for transmission of applications for a VAT refund. Information on operation of the eDavki system is available at http://edavki.durs.si/.