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Understanding Slovenian VAT Requirements for Foreign Importers: Procedure 42/63 and Tax Representation

  • Foreign importers filing declarations for procedure 42/63 must have a Slovenian VAT identification number
  • They can also appoint a tax representative for the procedure
  • If the importer chooses to obtain a Slovenian VAT identification number, they must use it in customs procedures and not appoint a tax representative
  • The importer must report intra-Community supplies under the VAT identification number obtained in Slovenia
  • Before appointing a tax representative for procedure 42/63, it must be confirmed that the importer does not have a Slovenian VAT identification number
  • Importers can have a “general” tax representative according to the VAT Act


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.


VAT news
VAT news