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Are you using fulfillment center services located in Slovenia? Check your VAT obligations!
The fulfillment center is a perfect solution for spreading your business in the EU without hiring extra staff, renting extra offices, or opening a subsidiary in any EU country. A fulfillment center is a common word for warehousing, pick & pack services, and smart delivery services. If you decide to activate a fulfillment center located in Slovenia, check your VAT obligations. In this article, we will focus on the VAT implications of selling goods B2B from a fulfillment center located in Slovenia.
Do we have to register for VAT in Slovenia?
Yes, before you start selling goods using a fulfillment center located in Slovenia, you have to apply for a Slovenian VAT number.
If you are a non-EU company (companies established in Switzerland, Serbia, Bosnia and Herzegovina, China, USA, and Turkey), you must appoint a fiscal representative (VAT agent). If you are an EU company (companies established in Austria, Germany, Croatia, Italy, and France…), you have no obligations related to appointing a fiscal representative.
MOST COMMON B2B TRANSACTIONS USING A FULFILLMENT CENTER IN SLOVENIA:
- Transactions in Slovenia
VAT is charged on selling goods in Slovenia. Buying goods in Slovenia allows you to deduct VAT if you have a valid SI VAT number.
Transactions in Slovenia + fulfillment center in Slovenia => 22% or 9,5% VAT in Slovenia
- Intra-community delivery of goods
The expression Intra-community delivery is used for B2B transactions with goods between two EU countries. If we have in mind a fulfillment center located in Slovenia, we are talking about B2B transactions with goods from Slovenia to another EU country. If certain conditions are met, B2B transactions with goods are not charged with Slovenian VAT. VAT is paid in the country where the transport of the goods ends.
Intra-community delivery of goods + fulfillment center in Slovenia => NO VAT in Slovenia
- Intra-community acquisitions of goods
The expression Intra-community acquisition is used for B2B transactions with goods between two EU countries. If we have in mind a fulfillment center located in Slovenia, we are talking about B2B transactions with goods from another EU country to Slovenia. Intra-community acquisition of the goods is charged with Slovenian VAT if the transport of the goods ends in Slovenia.
Intra-community acquisition of goods + fulfillment center in Slovenia => 22% or 9,5% VAT in Slovenia
- Import of goods
If you import goods from a third country* to Slovenia, you have to pay import VAT at the time of the import of the goods. You can deduct the VAT in your monthly VAT return if you have a valid Slovenian VAT number.
If certain conditions are met, you can also use a reverse charge mechanism for the VAT due on imports. This means that you will pay import VAT in your monthly VAT return and not at the time of import of the goods. The reverse charge mechanism allows you to postpone payment of the import VAT.
*Non-EU country
Import of goods + fulfillment center in Slovenia => 22% or 9,5% VAT in Slovenia
- Export of goods
If you export goods from Slovenia to a third country, you don’t need to pay VAT in Slovenia because the export of the goods is a VAT-exempt transaction.
Export of goods + fulfillment center in Slovenia => NO VAT in Slovenia
Choose Slovenia to spread your business in the EU
Slovenia is a lovely country with a perfect geostrategic position, a good transport infrastructure, and a skilled professional workforce. Slovenia is the perfect “diving board” to spread your business in all EU countries.
Looking for answers? Contact us or book a meeting. We will find a perfect VAT solution for your business.
Contact person: Mojca Müller, Certified tax advisor
Phone: +386 41 79 30 54
Book an appointment: https://www.anova.si/en/about-us/