Services connected to real estate
If a foreign company provides services in connection with real estate in Slovenia, the registration for VAT in Slovenia is obligatory (for example services of estate agents and experts, and services for the preparation and coordination of construction work, such as the services of architects or firms providing on-site supervision).
Example 1: An Austrian company does construction work on a real estate in Slovenia (for example changing the roof of a house). Before the Austrian company starts work on a Slovenian house, they have to register for Slovenian VAT and issue an invoice with the Slovenian VAT.
Selling goods online, by catalogue or by telephone
If you sell goods online to final clients from Slovenia, and you exceed the distance selling threshold, you have to register for VAT in Slovenia. The threshold for distance selling in Slovenia is 35.000 EUR in one calendar year. A foreign company must register for VAT in Slovenia at least 15 days before the distance selling threshold is exceeded.
Example 2: A German company sells goods online to Slovenian clients. The German company issues invoices with the German VAT if the distance selling of goods in one calendar year does not exceed 35.000 EUR. If the German company exceeds this threshold they have to register for Slovenian VAT. After the German company receives a Slovenian VAT number, they have to issue invoices with the Slovenian VAT and file a Slovenian VAT returns.
Buying and selling goods in Slovenia
If you buy and sell goods in Slovenia the place of supply is Slovenia. That means that you have to register for VAT in Slovenia.
Example 3: An Italian company buys goods form a Slovenian supplier and sells them directly to Slovenian customers. In this circumstance the place of supply of goods is Slovenia and the Italian company has to register for VAT in Slovenia.
Importing goods to Slovenia
If your company has its seat outside the EU you must appoint a tax representative and also register for VAT in Slovenia.
But if your company is from another EU Member State (doesn’t have a registered business or fixed establishment in Slovenia) you may appoint a tax representative, but appointing a tax representative isn’t obligatory by Slovenian law. The registration for VAT in Slovenia is obligatory.
Example 4: A Hungarian company imports goods from China to the Slovenian port Luka Koper. The Hungarian company has to start the registration procedure for obtaining Slovenian VAT number. In case the Hungarian company doesn’t appoint a Slovenian tax representative they have to pay all duties and VAT when the goods are delivered on Slovenian territory. But if the Hungarian company appoints a tax representative they don’t have to pay VAT at the time of import but within 30 days after submitting a Slovenian VAT return.
Supply Chain Transactions
Supply Chain Transactions are transactions under which the same goods are successively supplied by a number of companies and, in the end, delivered by the first supplier to the final customer. Chain transactions may take place entirely within a Member State, between one EU company and another, or between one EU company and a company outside the EU. Even though, in the framework of the chain transaction, the goods are physically delivered only once.
If you are involved in a Supply Chain Transaction and
- there are more than three companies involved and
- goods are delivered to the final customer in Slovenia,
you should probably register for VAT in Slovenia.
If you are not certain whether registration for VAT in Slovenia is obligatory, send us your question to our email email@example.com and we will contact you in less than 24 hours.
Selling goods at fairs in Slovenia
If your company is an exhibitor at a fair in Slovenia and you intend to sell your products at the fair, you should register for VAT in Slovenia.