- FURS detects that taxpayers do not include VAT in the tax base for VAT when acquiring vehicles from other EU member states
- All relevant duties, including VAT, should be included in the tax base when acquiring a vehicle from another EU member state
- The tax base for supplies of goods or services includes all payments received by the supplier, including excise duties and other taxes, except VAT
- Taxpayers who incorrectly calculate VAT can make corrections using the self-reporting institute to avoid penalties
- Incorrect determination of the tax base is considered a serious tax offense and can result in fines
Source: fu.gov.si
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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