Slovenia Tax Agency Clarifies Special Taxation Arrangement for Non-residents in International Road Passenger Transport

• Non-residents can use a simplified process for VAT registration, calculation, and payment
• International regular road passenger transport service providers cannot benefit from the arrangement
• Taxpayers must register transportation prior to each transportation
• There is a specific tax period and procedure for submitting the special VAT statement
• A lower VAT rate of 9.5 percent applies to occasional international road passenger transport services
• There are exclusions from the arrangement, record keeping requirements, and penalties for non-compliance.

Source: news.bloombergtax.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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