OBTAINING A TAX ID NUMBER

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 with their head office in the Republic of Slovenia (VAT-REFUND AUTHORISED PERSONS)



Persons who do not have a head office or residence in the Republic of Slovenia (hereinafter: foreign legal and/or foreign natural persons) that apply for a VAT refund in one of the EU Member States on behalf of taxable persons that have their head office in the Republic of Slovenia (hereinafter: VAT-refund authorised persons) can submit a tax-register entry form (necessary to obtain a tax ID number) to any tax office, except the General Tax Office (a list of all tax offices and their locations available at http://www.durs.gov.si/en/about_the_tax_administration/tax_offices_and_business_hours/), personally at the nearest tax office, by post or via an authorised person.



Foreign legal person tax-register entry


In order to obtain a tax ID number on behalf of a VAT-refund authorised person, a foreign legal person’s responsible person, or a person authorised by a foreign legal person’s responsible person for obtaining a tax ID number in Slovenia (hereinafter: an authorised person), shall submit a DR-04 form (an application for a legal person tax-register entry).


The DR-04 form (including instructions concerning its completion) is available from any tax office and is published on the Republic of Slovenia Tax Administration web pages:


The foreign legal person shall obligatorily have filled in the following DR-04 form headings:

  • registered name or business name;

  • date of entry (registration) with the registration authority in the country of origin;

  • head office and official address (in full: country, street and street number and any addition to the street number, town, post code, post office);

  • code and name of the (main) activity under SCA;

  • data concerning persons authorised as representatives.

The same applies to filling in other necessary data indicated on the DR-04 form, if available to the VAT-refund authorised person (for example, abbreviated firm name, supplementary activities, data indicated on the founders, etc.).


The DR-04 form shall be accompanied by a document (copy) proving the foreign legal person's registration with the registration authority in its country of origin and a corresponding translation; personal ID document(s) (copy) for the responsible person(s); other possible documents in support of data entered in the tax register; any authorisation for a foreign legal person’s responsible person for obtaining a tax ID number in Slovenia.


To the extent that a VAT-refund authorised person is represented by a foreign legal person’s responsible person, it is advisable that, prior to or at the moment of the foreign legal person's registration entry, such an application for a tax register entry (i.e. obtaining a tax ID number) is submitted also by the foreign legal person’s responsible person. This allows the tax ID number to be entered with the data for the persons authorised as representatives at the moment of registration of the foreign legal person.


A person entered in the tax register shall within fifteen days of the occurrence of a change inform the competent tax office of any changes of the data contained in the tax register application for entry that the tax office may not obtain ex-officio from other available registers and records. This means that a foreign legal person shall inform the competent tax office of all changes concerning data contained in the DR-04 form.



Foreign natural person tax-register entry


In order to obtain a tax ID number on behalf of a VAT-refund authorised person, a foreign natural person (or an authorised person) shall submit a DR-02 form (application for a natural person tax-register entry).


The DR-02 form (including instructions concerning its completion) is available from any tax office and published on the Republic of Slovenia Tax Administration web pages:

The foreign natural person shall obligatorily have filled in the following DR-02 form headings:

  • personal name (name and surname);

  • information on birth (date and place of birth);

  • sex;

  • citizenship;

  • permanent residence address (in full: country, street and street number and any addition to the street number, town, post code, post office);

  • grounds for entry (4-other, mention of a "VAT refund").

The same applies to filling in other necessary data indicated on the DR-02 form, if available to the VAT-refund authorised person (for example, personal identification number, address for service, etc.).


The DR-02 form shall be accompanied by a foreign natural person’s identity document (copy), other possible documents in support of the data entered in the tax register, and any authorisation from a VAT-refund authorised person concerning obtaining a tax ID number in Slovenia.


A person entered in the tax register shall within fifteen days of the occurrence of a change inform the competent tax office of any changes of data contained in the tax register application for entry that the tax office may not obtain ex-officio from other available registers and records. This means that a foreign natural person shall inform the competent tax office of all changes concerning the data contained in the DR-02 form.