Where and how
Taxable persons who are not established in Slovenia should submit their application for VAT identification to the tax authority via FURS's eDavki portal.
Together with the DDDV-P3 form, taxable persons must also submit a certificate issued by the competent authority of the Member State of their establishment confirming that they are liable to pay VAT in that Member State, or an extract from the court or other register which demonstrates that they carry out their activities in the Member State of their establishment, and a contract or a preliminary contract or other evidence showing that they intend to perform their activities in Slovenia.
The tax authority shall issue a taxable person who is not established in Slovenia with a VAT identification number no later than before the date of the taxable provision of goods or services and indicated by such taxable person in the application for VAT identification number.
The electronic form is available in the Slovene language, so we recommend that at completing taxable persons use the form and instructions in Word in the English language for assistance. At completing the electronic form the contextual assistance in the English language is also available.
Sanctions
If taxable persons fail to meet the obligations as regards the registration, change or cessation of performing business activities or they fail to submit the claim to the tax authority for issuing VAT identification number or they fail to submit the claim within the prescribed time limit or in the prescribed manner, they shall be fined for an offence:
• from EUR 4,000 to EUR 75,000 for a legal person, if the legal person is deemed in accordance with the act, which governs companies, a medium or large company, the fine ranges from EUR 10,000 to EUR 125,000;
• from EUR 3,000 to EUR 50,000 for sole traders or individuals, who independently perform business activities;
• from EUR 1,000 to EUR 10,000 for responsible persons of legal entities, if the legal entity is deemed in accordance with the act, which governs companies, a medium or large company, then the responsible person of such legal entity is fined from EUR 1,200 to EUR 10,000;
• from EUR 800 to EUR 10,000 for responsible persons of sole traders or responsible persons of individuals, who independently perform business activities;
• from EUR 400 to EUR 5,000 for individuals committing the above-mentioned offence.