Source
- Ordinance 206 – Official Gazette
- Ordinance 208 – Official Gazette
Unofficial translation:
Ordinance 206
PART THREE
DEVIATION FROM THE PROVISIONS OF INDIVIDUAL LAWS
1. Value Added Tax Act
Article 32
(1) Notwithstanding Article 41 of the Value Added Tax Act (Official Gazette of the Republic of Slovenia, No. 13/11 – official consolidated text, 18/11, 78/11, 38/12, 83/12, 86/14, 90/15, 77/18, 59/19, 72/19 and 196/21 – ZDOsk; hereinafter: ZDDV-1) from 1 January 2022 to 30 June 2022 are supplies of protective and medical equipment (hereinafter: : goods), including acquisitions of these goods within the European Union, from the list of goods determined by the Government of the Republic of Slovenia (hereinafter: the Government) and subject to exemption from import duties and value added tax (hereinafter: VAT), on importation, concerning the Commission Decision (EU) on the exemption from import duties and exemption from VAT on imports of goods necessary to deal with the consequences of the outbreak of COVID-19 in 2022, exempt from VAT, with the right to deduct VAT,if the following conditions are cumulatively met:
a) the goods are intended for:
– the free distribution to, or affected by, COVID-19 outbreaks by the authorities and organizations referred to in point (b) of this paragraph, or
– free use for persons affected by, or subject to, the outbreak of COVID-19, provided that the goods remain the property of the authorities and organizations referred to in point (b) of this paragraph;
b) the goods are supplied to a state body or organization, local authority, other body governed by public law or another organization considered to be charitable by law, whether the goods are supplied on behalf of those bodies and organizations or the goods are obtained from another EU Member State another person on behalf of these bodies and organizations.
(2) Goods for which the VAT exemption is determined in the second indent of a) of the previous paragraph may not be alienated, given to another or otherwise used for other purposes, except for the purposes of dealing with the outbreak of COVID-19 or performing medical activities until VAT is paid. In this case, VAT is calculated and paid by the entity referred to in the second indent of a) of the previous paragraph at the rate applicable to these goods under ZDDV-1 on the day when the goods are used in this way.
(3) Bodies and organizations referred to in point (b) of the first paragraph of this Article which do not use goods exempt from VAT under this Article for the purposes for which the VAT exemption applies pursuant to point a) of the first paragraph of this Article shall be obliged to account for and pay VAT at the rate applicable to these goods under ZDDV-1 on the day when the goods are used in this way and the obligation to account for VAT under ZDDV-1 also arises.
(4) If the goods remain the property of organizations which no longer meet the conditions for which they were entitled to VAT exemption and the goods are transferred free of charge to an organization which is itself entitled to VAT exemption under this Article, the exemption shall be VAT shall continue to be granted, provided that the organization to which the goods have been transferred uses the goods for the purposes referred to in point (a) of the first paragraph of this Article.
(5) A taxable person claiming a VAT exemption under this Article must refer to the article of this Act determining the VAT exemption on his invoice and have the buyer’s statement that the goods are intended for use referred to in point a) of the first paragraph of this Article. .
(6) A taxable person claiming a VAT exemption under this Article must submit to the tax authority a report on the supplies of goods referred to in the first paragraph of this Article, containing the following information: VAT identification number, title and address of the taxable person claiming the exemption. VAT payments under this Article, serial number, tax number or identification number if identified for VAT purposes, the person referred to in point (b) of the first paragraph of this Article eligible for VAT exemption, the Combined Nomenclature tariff code and the value , type and quantity of goods.
(7) The taxpayer shall compile the report referred to in the preceding paragraph for a calendar month and submit it to the tax authority in electronic form via the eDavki system no later than the last working day for the previous calendar month.
(8) A taxable person who before the entry into force of this Act charged VAT on supplies of goods or acquisitions of goods within the European Union for goods exempt from VAT in accordance with the first paragraph of this Article may reduce the VAT charged on the invoice issued from previous tax periods for supplies of goods made from 1 January 2022 onwards, shall be included in the VAT return for the tax period in which he corrected such invoice.
(9) The taxable person referred to in the preceding paragraph shall include data on the supplies for which he claimed a reduction in the calculated VAT in the report referred to in the sixth paragraph of this Article.
(10) A taxable person claiming an exemption from VAT under this Article must keep records of transactions under this arrangement in such a way as to enable the tax authority to control the calculation and payment of VAT.
(11) Pursuant to the Commission Decision on the extension of the exemption from import duties and the exemption from VAT on imports for goods necessary to deal with the consequences of the outbreak of COVID-19, the measure referred to in this Article may be extended for the period of validity.
Ordinance 208
4392. Ordinance establishing a list of goods to deal with the consequences of the outbreak of COVID-19 in 2022, which is temporarily exempt from import duties and value added tax on imports, page 13573.
For the implementation of point 11 of the first paragraph of Article 51 of the Value Added Tax Act (Official Gazette of the Republic of Slovenia, No. 13/11 – official consolidated text, 18/11, 78/11, 38/12, 83/12, 86/14 , 90/15, 77/18, 59/19, 72/19 and 196/21 – ZDOsk) Government of the Republic of Slovenia
DECISION
establishing the list of goods to deal with the consequences of the outbreak of COVID-19 in 2022, which is temporarily exempt from import duties and value added tax on imports
Article 1
This Decree establishes, as a temporary measure due to the outbreak of COVID-19, the list of goods necessary to deal with the consequences of the outbreak of COVID-19 which is exempt from import duties and value added tax (hereinafter: VAT) on imports, based on 74 Article of Council Regulation (EC) No. Council Regulation (EC) No 1186/2009 of 16 November 2009 on the system of reliefs from customs duty in the Community (OJ L 324, 10.12.2009, p. 23) and concerning the European Commission Decision of 22 December 2021 on relief from import duties duty and exemption from VAT on imports of goods needed to deal with the consequences of the outbreak of COVID-19 in 2022 (OJ L 464, 28.12.2021, p. 11).
Article 2
Goods which are exempt from import duties and VAT on importation are identified in the list which forms an integral part of this Decree. The tariff codes of the Combined Nomenclature of the Customs Tariff provided for in Council Regulation (EEC) No 2454/93 shall be used to classify the goods on the list. Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1), as last amended by Commission Implementing Regulation (EU) 2021/1832 of 12 October 2021 amending Annex I to Council Regulation (EEC) No Regulation (EC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 385, 29.10.2021, p. 1).
FINAL PROVISION
Article 3
This Decree shall enter into force on 1 January 2022 and shall remain in force until 30 June 2022.
No. 00712-50 / 2021
Ljubljana, 30 December 2021
EVA 2021-1611-0106
Government of the Republic of Slovenia
Janez Janša
the President
