Who
The special VAT return may be submitted by a taxable person who is not established in Slovenia and does not have a fixed establishment or permanent residence there and is identified for VAT purposes to use this special scheme.
When
A taxable person shall submit to the tax authority a special VAT return by the last business day of the month at the end of the calendar year (by the last business day of January of the current year for the tax period of the previous calendar year. Upon termination of the application of this special scheme during the year to the last business day of the month following the month of the termination of application of this special scheme.
Where and how
As of 3 January 2019, taxable persons shall submit special VAT returns on the DDV-O-OP form via eDavki web application portal Special Scheme for the Supply of Occasional Services of International Carriage of Passengers by Road.
Forms
The VAT return under a special scheme for the supply of occasional services of international carriage of passengers by road (DDV-O-OP)
Electronic submission Fill/print Instructions
Sanctions
A legal person, a sole trader or a self-employed individual will be fined from EUR 1,200 to EUR 41,000 for failing to submit a special VAT return or for failing to submit it in the prescribed manner or for failing to provide the required data in the VAT return (Article 137e of the ZDDV-1).
The responsible person of the legal person or of an individual sole trader or of a self-employed individual shall be fined from EUR 200 to EUR 4,100 for the offences referred to in the aforementioned paragraph.