Under the special scheme VAT must be declared electronically (via the Internet)
and paid on a quarterly basis. You must submit a VAT return, regardless of whether
you have delivered electronic services in the period.
This VAT return must be submitted within 20 days of the end of the VAT period
covered by the return.
The Slovene Tax Authorities (FURS) will effect the transfer of VAT to the
relevant EU member states.
The member state of consumption is the state in which the buyer resides.
The VAT return must contain the following information:
- identification number
- the total value exclusive of VAT on the sale of electronic services in the
- the total corresponding VAT amount for each individual member state of
Finally, you must state the applicable VAT rates (normal rates) and the total
amount payable. The return must be prepared in EURO. The normal VAT rates
are ready printed on the return.
If your sales have been effected in other currencies, you must use the exchange
rate applicable as at the last day of the reporting period when filling in the
return. The exchange rates published by The European Central Bank must be applied.
When you send us your VAT declaration electronically you are making a legal
declaration for VAT purposes. If the electronic transmission fails, the
declaration has not legally been rendered.
The on-line acknowledgement is your proof that we have received your VAT declaration.
This is an Internet service and may be subject to technical difficulties,
so we advise you to allow plenty of time to send your VAT declaration. Don’t
wait until the last minute.
Payment must be effected through a transfer of the amount payable from your bank
as an international bank transfer. Payments in EURO must be in the FURS bank
account on or before the 20th calendar day following the quater end.
You must contact your bank to make your own arrangements.
Our bank details for making payments are:
Slovenska cesta 55
Payee: MF-Finančna uprava Republike Slovenije-DDV-na elektronsko opravljene storitve
SWIFT code: BSLJSI2X
Account number: 01100-6000007007
Payment reference: ID-MM–YYYY
Important: It is essential for you that you use your 11 character scheme
ID identification number (issued by FURS at registration), a quater and a year as
the payment reference. If you pay for two or more quarters at once, you should enter
99 as the quater.