VATupdate

Updated (detailed) VAT guidance by Ministry of Finance

INDEX

1.0 TAXABLE TRANSACTIONS
1.1. Supply of goods
1.1.1. Recall storage
1.2. Intra-Union acquisition of goods
1.3 Provision of services
1.4. Imports of goods
2.0 TAXABLE PERSON
2.1. Taxable person identified for VAT purposes
2.2 Small taxable person
2.3 Non-taxable legal person
3.0 VAT IDENTIFICATION
4.0 INVOICING
5.0 BOOKKEEPING
6.0 VAT RETURN
6.1 Submission of a return
6.2 Tax period
6.3 Payment of VAT
7.0 RECAPITULATING
8.0 CHARGEABLE EVENT AND CHARGEABLE EVENT
DDV
9.0 TAX RATES
10.0 VAT RETURN TAXABLE AMOUNT
11.0 PLACE OF TAXATION WITH VAT
11.1 Place of taxation of goods
11.1.1 Distance selling of goods
11.1.2. Place of supply of goods when the goods are installed or installed
11.2. Place of intra-Union acquisition of goods
11.3 Place of supply of services
11.3.1. Place of supply of services by intermediaries
11.3.2. Place of supply of services in respect of services relating to immovable property
11.3.3. Place of transport
11.3.4. Rental of means of transport
11.3.5. Place of supply of services in the case of cultural and similar services, ancillary transport
services relating to movable property
11.3.6. Services supplied to non-taxable persons established outside the Union
11.3.7. Place of supply of telecommunications, broadcasting and electronic services
services to non-taxable persons
11.3.8 Restaurant and catering services
11.3.9. Restaurant and catering services for consumption on board ships,
aircraft or on trains
11.4. Place of importation of goods
12.0 VAT EXEMPTION
14.0 VAT REFUND
14.1 VAT refund
14.2 Recovery on application for reimbursement
14.2.1. Refund of VAT to taxable persons established in another Member State
14.2.2 Vat refund to taxable persons established in Slovenia in another Member State
14.2.3. Refund of VAT to taxable persons established in a third country
14.3. Refund of VAT on passenger transport
15.0 SPECIAL ARRANGEMENTS
15.1 Special scheme for small taxable persons
15.2 Special scheme for farmers
15.3 Flat-rate compensation for farmers
15.4 Special arrangements for travel agents
15.5 Special arrangements for second-hand goods, works of art, collections and
antiquities
15.6 Special arrangements for investment gold
15.7.
15.8. Special scheme for the sale at a distance of goods within the Union, for the supply of goods within a Member
15.9.
15.10 Special VAT accounting regime after realising
15.11 Special scheme for the provision of international occasional services
road transport of passengers
16.0 MOTOR VEHICLES
16.1 New motor vehicle
16.2 Used motor vehicle

Source: gov.si

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