Implementation of the acquis communautaire in the field of mutual assistance and administrative co-operation in tax matters is conducted via the international information exchange. The exchange of information covers the fields of direct and indirect taxes as well as the recovery of claims which, inter alia, includes also the value added tax, tax on income and capital, tax on insurance premiums and fire fees.

Exchange of information on VAT in the EU  

The VAT Information Exchange System (VIES) plays an important role in the exchange of information on VAT in connection with transactions within the EU. Tax supervision with the application of VIES is exercised via co-operation between tax administrations of EU Member States.

VIES is important also for taxable persons since it enables the verification of the VAT identification number of customers in other EU Member States. The supplier of goods shall make sure that the VAT identification number submitted by the customer is valid.

State code and VAT identification number

The VAT identification number in connection with trade in goods between EU Member States consists of the state code followed by 12 characters. The VAT identification number which follows the state code starts in the left margin. Valid characters are "0-9" and "A-Z".

Verification of the validity of VAT identification numbers of taxable persons in the Community

Slovene taxable persons may verify VAT identification numbers of their customers on the first level (only verification of validity) on the EU web site.

On this web site certain states (Belgium, Sweden, Finland, Lithuania, Latvia, Estonia and Slovenia) have already made it possible to verify data on the second level, which means that in addition to the information on the validity of the VAT identification number, the registered name and address are also provided.

After the integration of the national VIES system into the international network Slovene taxable persons can verify data on the first and second levels (name, address, VAT identification date) at the Tax Administration of the Republic of Slovenia:

International Information Exchange Department (CLO) within the General Tax Office:

• telephone number: (+386) 1 478 27 91
  • Monday - Thursday from 8 am to 3 pm
  • Friday from 8 am to 1 pm
• e-mail address: clo.durs(at)gov.si
• fax number: (+386) 1 478 27 70

Mutual assistance at the information exchange and delivery of documents for direct taxes

The legal base for mutual assistance at the information exchange for direct taxes includes the Council Directive 77/799/EEC with amendments, which is transferred into Chapter II of the fourth part of the Tax Procedure Act - ZDavP-2, and agreements on the avoidance of double taxation, which are concluded between the Republic of Slovenia and other states.

The agreements on the avoidance of double taxation are international treaties concluded with the aim to foster economic growth by lifting tax barriers in international trade and investments, and by reducing the possibility of tax evasion. There are currently 41 agreements on the avoidance of double taxation applicable in the Republic of Slovenia.

The provisions on information exchange constitute a widely accepted legal basis for the exchange of information and include rules on the exchange of information between states. Information may be exchanged:

• automatically: the state's competent authorities may automatically - without a prior request - exchange information on a certain type of income (certain category of information) originating in a state other than the state of the recipient of this income;
• spontaneously: exchange of information without a prior request - when a competent authority transmitting information believes that this information might be of interest to another state;
• upon request: it implies the essence of administrative assistance since it is explicitly specified in the request which information is required and that this information refers to an individual case. For this kind of exchange it is important that the country requesting concrete information first exploits all the options of obtaining information in its territory before it turns to the competent authority of another state.

Exchange of information on income from savings in the form of interest payments

As of 1 July 2005 the Council Directive 2003/48/EC has been implemented on taxation of income from savings in the form of interest payments, which is transferred into the Slovene legal system into the Subchapter 10 of the fifth part of the Tax Procedure Act ZDavP-2 and imposes on paying agents the obligation to communicate to the competent tax authority information on savings income in the form of interest payments earned by beneficial owners, type, scope of information and method of their collection as well as other obligations in order to enable effective taxation of these incomes in a Member State where the beneficial owner resides.

The competent tax authorities automatically exchange information on savings income in the form of interest payments until 30 June of the current year for the previous year in which the payments of savings income were executed, received or secured. Automatic exchange of information between Member States with respect to savings income in the form of interest is a method to achieve effective taxation of these "interest payments" in the EU Member State where the beneficial owner resides. Member States shall adopt suitable measures for co-operation and exchange of paying agents' "bank" information.

A transitional period for the exchange of information on savings income in the form of interest payments applies to Belgium, Luxembourg and Austria if they introduce retention or withholding tax for savings income in this period. Nevertheless, they do receive information which the paying agents from other EU Member States are obliged to communicate.

The structure of the tax identification number of individuals in European states

Mutual administrative assistance between EU Member States at the collection of taxes

The Tax Administration of the Republic of Slovenia is the competent authority for mutual administrative assistance between EU Member States at the collection of taxes, for which the obligation of payment originates in another EU Member State, with respect to value added tax, tax on income and capital, insurance premium tax and fire fee.