As of 1 July 2016, the procedure of charging import VAT in Slovenia will be amended. Now, Customs authorities charges the import VAT together with custom duties and the importer has to pay the VAT when importing goods in Slovenia.

As of 1 July 2016, the procedure of charging import VAT in Slovenia will be amended. Now, Customs authorities charges the import VAT together with custom duties and the importer has to pay the VAT when importing goods in Slovenia. The deduction of imported VAT is made through importer’s VAT return. Consequently, the importer has to wait to get the import VAT back for approximately a month. As of 1 July 2016 the VAT on imported goods should be charged as the input VAT for intra-community acquisitions. Thus, when goods will be imported in Slovenia, the importer will have to charge import VAT through its VAT return. In the same VAT return the importer will be entitled to deduct the import VAT (in case all the conditions for the deduction are met). Thus the importers who are entitled to deduct import VAT will no longer have to “pay” import VAT. However, companies, not established in Slovenia needs to appoint a tax representative in order to charge import VAT through the VAT return after 1 July 2016. Should you need a tax representative in Slovenia, we are happy to assist. Please contact us in order to receive our proposal.