WHO CAN CLAIM REFUND OF VAT?
The taxable person who is not established in Slovenia nor has a permanent place of establishment, from which business transactions are conducted, nor permanent or usual place of residence if
a) Within a prescribed period he has not supplied goods or services deemed to have been carried out in Slovenia, except:
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transport and transport-related services subject to exemption in accordance with Article 50 Item 13, Articles 52-57 or Article 58 of VAT Act;
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Services on which VAT shall be paid exclusively by the person for whom the services were carried out;
b) If goods and services are used for purposes of transactions, which he has performed outside Slovenia in connection with his economic activity if he was entitled to deduction of VAT if they were performed in Slovenia.
VAT refund to taxable persons established outside the Community shall be granted only on condition of reciprocity.
HOW CAN TAXABLE PERSON CLAIM REFUND OF VAT?
With a Vat Refund Claim that is filled at competent Tax authority.
TIME LIMITS FOR SUBMITING VAT REFUND CLAIM
Six months at the latest after the expiry of the calendar year, in which VAT was settled.
MINIMUM AMOUNT ON A CLAIM
At least 200 € on a claim.
For submitting VAT Refund Claim for reimbursement of VAT You can authorize Chamber of Commerce and Industry of Slovenia to claim VAT refund at competent Tax authority.
In this case all You need to do is to send us:
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Original invoices and/or original import documents;
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Fulfilled, signed and stamped Procuration;
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The confirmation of the competent authorities of the state, where he has the seat that he is a person liable for VAT in this state, the confirmation shall not be older than one year;
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Fulfiled form Company Data.
COSTS
Percentage of claimed VAT refund according to Price list.
Additional Information:
InfoCenter GZS
Phone: +386 (0) 1 58 98 000
E-mail: info@gzs.si
