Generally, taxable persons who incur VAT in Republic of Slovenia (hereinafter Slovenia) and are entitled to a refund, can request it using one of the following methods:
- By submission of a VAT return or
- by submission of a VAT refund claim.
This article covers taxable persons who have established their business or have a fixed establishment from which business transactions are carried out outside of the European Union (hereinafter EU), and which do not have a permanent or habitual residence in the EU (i.e. taxable persons established in a country outside of the EU). In some situations they have the right to a VAT refund for goods and services supplied to them by other taxable persons within the territory of Slovenia or charged on the import of goods into Slovenia. To request a refund they can either register for VAT purposes in Slovenia or opt for submission of VAT refund claim.
VAT refund claim is usually used in order to avoid additional financial and administrative burden of the companies which is caused by the registration for VAT purposes. The claim may be submitted if the company meets the criteria prescribed by EU VAT legislation and further detailed by Slovene VAT legislation.
The deadline for the submission of the claim to Slovene Tax Authority is on June 30th for the VAT refund incurred in the preceding calendar year. VAT refund request is submitted using form DDV-VTD which should be supported by the relevant documentation. The claim is submitted electronically via the portal of the Slovene Tax Authority.
The Tax Authorities review the refund request and decide on the application within 8 months of the submission of the claim.
The deadline for submission (i.e. June 30th, 2020 for transactions from 2019), despite the current situation caused by COVID-19 epidemic, remains the same for the time being. Therefore, any companies registered outside of EU who wish to claim Slovene VAT refund incurred for the claiming period of January 1st, 2019 to December 31st, 2019, have to submit their claims before June 30th, 2020.