Optional reverse charge for non-resident suppliers (art. 194 of the VAT Directive)

The reverse charge VAT system applies provided the following conditions are met:

• The supplier is a foreign company (EU or non-EU) which is not established in Slovenia (regardless of whether or not he is identified for VAT purposes in Slovenia)

• The customer is a VAT taxable person who is registered for VAT in Slovenia (regardless of whether or not he is established in Slovenia).

Source: vatdesk.eu