Who
Acquisition of a new means of transport:
A declaration must be submitted by persons who are not identified for VAT purposes and acquire a new means of transport. A declaration must also be submitted by persons who are identified for VAT purposes and acquire a new means of transport not intended for resale.
Acquisition of a used means of transport:
A declaration must be submitted by persons who are identified for VAT purposes and who acquire a used means of transport from a dealer who is identified for VAT purposes in another Member State, provided that such sale is exempt from VAT pursuant to point 1 of Article 46 of the ZDDV (and point 1 of Article 138 of VAT Directive) and that the means of transport is not intended for resale. Persons who acquire a used means of transport indicate the payment of VAT in their VAT returns.
When
Acquisition of a new means of transport: Taxable persons are required to submit a declaration within 15 days following the date of acquisition of a new means of transport
Acquisition of a used means of transport: Persons who acquire a used means of transport must register it on acquisition on DDV-PPS form.
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
Legal persons, sole traders or self-employed individuals will be fined EUR 2,000 to EUR 125,000 for failing to pay VAT or failing to pay VAT within the specified time limit.
The responsible person of a legal person, sole trader, or self-employed individual will be fined from EUR 200 to EUR 4,100 for the offences referred to in the aforementioned paragraph.