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.

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.