Who
The power of attorney must be submitted by taxable persons that are established in another Member State and are not identified for VAT purposes in Slovenia, but wish to claim a VAT exemption on the import of goods to be re-supplied to another Member State may, under certain conditions, claim a VAT exemption on import of goods intended to be re-supplied to another Member State. The grantor of the power of attorney must indicate the VAT identification number of the State of their establishment.
When
The power of attorney must be submitted by taxable persons that are established in another Member State before claiming VAT exemption for imports of goods which are intended to be re-supplied to another Member State.hr]
Where and how
Taxable persons established in another Member State may submit the power of attorney granted to a tax representative in procedure 42 via FURS's eDavki portal as their own document, in person or by post.
Forms
Submission of authorisation for tax representative in procedure 42 (POOBLASTILO 42)
Electronic submission Fill/print Instructions