Who
Acquisition of new means of transport:
A declaration must be submitted by persons who are not identified for VAT purposes and acquire new means of transport. A declaration must also be submitted by persons who are identified for VAT purposes and acquire new means of transport if it is not intended for resale.
Acquisition of used means of transport:
A declaration must be submitted by persons who are identified for VAT purposes and who acquire used means of transport from a dealer who is identified for VAT purposes in other Member State, provided that such supply is exempt from VAT payment pursuant to point 1 of Article 46 of the ZDDV-1 (and point 1 of Article 138 of VAT Directive) and that the means of transport is not intended for resale. Persons who acquire used means of transport indicate VAT in VAT returns.
When
Taxable persons shall submit declarations in 15 days following the day of acquisition the means of transport.
Where and how
Persons who are not identified for VAT purposes and acquire a new mean of transport are required to submit the form to the tax authority electronically via FURS's eDavki portal. A means of transport acquired from another Member State cannot be registered without proof of payment of VAT. Individuals can submit a DDV-PPS form via eDavki with a login with a username and password. A means of transport acquired from another Member State cannot be registered without prior submitting the DDV-PPS form.
A person identified for VAT purposes must report the acquisition of a new or of a used means of transport that is not intended for resale to the tax authority electronically via FURS's eDavki portal. Payment of VAT must be indicated in the VAT return. A means of transport acquired from another Member State cannot be registered without previously submitting the DDV-PPS form.
Financial offices don't issue certificates of VAT payment or of submission of DDV-PPS form. Online services are established on eDavki (eTaxes), which enable the registration authority to check whether VAT on acquisition of vehicles has been paid or whether DDV-PPS form has been submitted for a new or used vehicle, which at acquisition is not intended for further sale, from which taxable persons identified for VAT purposes will state the VAT charged in the VAT return.
Acquisitions of means of transport referred to in Article 3 of the Motor Vehicles Tax Act (ZDMV) are also subject to motor vehicles tax.
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.
Forms
Reporting the acquisition of a means of transport subject to VAT in Slovenia from another Member State (DDV-PPS)
Electronic submission Fill/print Instructions
Sanctions
If the taxable person fails to report acquisitions of means of transport to the tax authority or fails to report acquisitions of means of transport within the prescribed time limit or fails to report acquisitions of means of transport in the prescribed manner, the following persons shall be fined for an offence:
• a legal entity from EUR 1,200 to EUR15,000 if the legal entity is considered a medium or large company under the Act governing companies, the fine shall range from EUR 3,200 to EUR 30,000;
• the responsible person of legal entity from EUR 600 to EUR 4,000 if the legal entity is under the Act governing companies considered a medium or large company, the responsible person of legal entity shall be fined from EUR 800 to EUR 4,000;
• a sole trader or an individual who performs an independent activity shall be fined from EUR 800 to EUR 10,000;
• the responsible person of sole trader or the responsible person of the individual, who performs an independent activity, from EUR 400 to EUR 4,000;
• an individual, who commits the above-mentioned offence, from EUR 250 to EUR 400.