For VAT paid by the end of 2020, VAT refund applications are submitted via an electronic portal in the Member State of establishment. This applies both to taxpayers from the UK who will file claims for VAT refunds in the Member State of refund via the electronic portal in their country, and to Slovenian taxpayers who will file claims for VAT refunds in the UK via eDavki (VATR-APP application) . Claims for a refund of VAT charged on goods / services up to and including 31 December 2020 must be submitted by 31 March 2021 at the latest.
The other rules set out in the VAT Directive and Directive 2008/9 / EC apply to these refund claims and previous refund claims relating to the obligation to pay VAT before the end of the transitional period five years after the end of the transitional period.
Refund of VAT paid in the UK after the end of the transitional period is possible under the conditions and in the manner to be determined by the UK.
Taxpayers from the UK who wish to claim a refund of VAT charged after 1 January 2021 in Slovenia after the end of the transitional period may file a claim for a VAT refund under the conditions and in the manner applicable to taxable persons established in a third country prescribed in 74.i Article ZDDV-1.
Source: gov.si
