VAT refund
United Kingdom (GB)
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. Full reciprocity has been established with the UK, effective from 1 January 2021.
Northern Ireland (XI)
EU VAT legislation will apply after 1 January 2021 to the refund of VAT paid on goods supplied. The above does not apply to VAT paid on services rendered.
Due to the difference between the method of submitting a claim for goods and services, it will be possible to claim a VAT refund on the basis of two different systems and under different conditions:
1. Refunds under Council Directive 2008/9 / EU (EU VAT system) if the following conditions are met:
– the applicant is a taxable person established in SI or XI (SI taxpayers who will file claims in XI will file them through eDavki (VATR-APP application), XI taxpayers will file claims through the electronic portal in their country) ,,
– the applicant is identified for VAT purposes (prefix SI or XI),
– only the goods are charged on the invoice on the basis of which the refund is requested.
2. Reimbursements under Directive 13, provided that the following conditions are met:
– the invoice on the basis of which the VAT refund is claimed is charged for goods and services at the same time,
– only the services are charged on the invoice on the basis of which the VAT refund is claimed.
SI taxpayers who will file claims for a VAT refund in accordance with point 2 in XI must inquire about the method of filing a claim in XI (this VAT may not be claimed through eDavki). XI Taxpayers who will file claims in SI submit it via eDavki on the form DDV-VraciloNonEU (DDV-VTD) Request for VAT refund to a taxable person established in a third country).
Source: gov.si
