eDavki - VAT refund to taxable persons established in a non-EU Member State

VAT refund to taxable persons established in a non-EU Member State

Taxable persons who have established their business or have a fixed establishment from which business transactions are carried out and have their permanent address or usually reside outside the EU are, subject to the conditions laid down in this Act, entitled to a refund of VAT, provided that in the required period they have not carried out any supplies of goods or services deemed to have been supplied in Slovenia, except some supplies explicitly specified by the law.

Who

Taxable persons who have established their business or have a fixed establishment from which business transactions are carried out and have their permanent address or usually reside outside the EU (hereinafter: taxable persons established in a non-EU Member State) are entitled to a refund of VAT charged for goods or services supplied to them by other taxable persons within the territory of Slovenia, or charged on the import of goods into Slovenia must submit a VAT refund claim on the DDV-VTD form.

When

DTaxable persons who are established in a non-EU Member State and are entitled to a VAT refund must file a VAT refund claim to the tax authority by no later than 30 June of the year following the calendar year in which VAT was charged.

Where and how

Taxable persons established in a non-EU Member State must file a VAT refund claim to the tax authority electronically via FURS's eDavki portal.

Forms

VAT refund claim to taxable persons established in a non-EU Member State (DDV-VTD)
Electronic submission Fill/print Instructions