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Guidance related to VAT refunds (domestic, other EU and non-EU)

An essential feature of value added tax is neutrality. It must be guaranteed to all taxable persons, including Slovenian taxable persons in other countries and taxable persons established outside Slovenia in Slovenia. For taxable persons who are not established in the country of refund, this is ensured through the refund claim institution.

VAT refund procedures are conducted in the country where the VAT was paid. The amount of VAT to be refunded is determined according to the rules on deductions in the country where the costs were incurred, with the existence of reciprocity also being established for third countries.

In Slovenia, the administrative procedure is conducted in the Slovenian language. It is the language in which applications are made, decisions, orders, minutes, official records and other documents are drawn up and all procedural acts are carried out.

The tax office responsible for dealing with VAT refund claims made by taxable persons established in another Member State or in a third country is the Ljubljana Tax Office.

Council Directive 2008/9/EC laying down detailed rules for the refund of value added tax, as defined in Council Directive 2006/112/EC, modernised the VAT refund procedure for taxable persons who are not established in the Member State of refund but in another Member State. The main objective at the time of adoption of the Directive was to reduce the administrative burden for tax administrations and taxable persons not established in the Member State of refund. This modernisation has been in place since 1 January 2010. Thus, taxable persons established in another Member State submit their requests to the Member State of refund via an electronic portal in the Member State where they have obtained the VAT identification number (“VAT ID”) or tax reference number on the basis of which they are claiming a refund.

Third countries are not part of the uniform rules of the Union, so each Member State has its own way of dealing with this area, taking into account the Thirteenth Council Directive 86/560/EEC. Slovenia, as a country of consumption, has provided for an electronic method of submitting VAT refund claims for taxable persons established in a third country.

A taxable person established in Slovenia should check with the tax authorities of third countries how to recover VAT paid in those countries.

1.0 INTRODUCTION 3
2.0 REFUND OF VAT TO TAXABLE PERSONS ESTABLISHED IN SLOVENIA IN ANOTHER MEMBER STATE 4
2.1 Conditions for refund 4
2.2 VAT refund claim 5
2.3 Refund period and time limit for lodging 6
2.4 Time limit for decision 7
2.5 Decision and appeal and other documents received via eTax 7
3.0 REFUND OF VAT TO TAXABLE PERSONS ESTABLISHED IN SLOVENIA IN THIRD COUNTRIES 10
4.0 TAXABLE PERSONS ESTABLISHED IN OTHER MEMBER STATES 10
4.1 Conditions for VAT refund 10
4.2 VAT refund claim 12
4.3 Refund period and time limit for submitting the claim 14
4.4 Time limit for decision on the claim 15
4.5 Decision and appeal 16
4.6 Correction of the original deductible proportion 18
4.7 Refund obtained by fraud and international enforcement 18
4.8 Identification for VAT purposes of a taxable person not established in Slovenia 18
5.0 REFUND OF VAT TO TAXABLE PERSONS ESTABLISHED IN A THIRD COUNTRY 19
5.1 VAT refund application 21
5.2 VAT refund period 22
5.3 Time limit for decision on the application and time limit for VAT refund 22
6.0 QUESTIONS AND ANSWERS 23

Source: gov.si

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