Who
The MVT declaration must be submitted to the tax authority by a taxable person who:
• has acquired a motor vehicle from another EU Member State,
• has entered a motor vehicle from another Member State due to transferring residence, or
• has converted a motor vehicle into a motor vehicle that is subject to MVT taxation and is not liable to file an MVT return.
When
Taxable persons are required to submit an MVT declaration no later than 15 days following the date on which the tax becomes chargeable.
The tax declaration must be accompanied by copies of supporting documents on the transfer of the motor vehicle such as:
• the invoice of the motor vehicle purchase indicating the acquisition date,
• the purchase contract,
• the proof of vehicle conversion,
• the vehicle registration certificate (of other Member States), etc.
Where and how
Taxable persons or authorised representatives are required to submit an MVT declaration to the tax authority using the DMV-N form and submitting it electronically via FURS eDavki portal. Natural persons may submit the DMV-N form via the eDavki portal by logging in with a username and password.
Taxable persons may check for which vehicle the MVT has been paid or whether the MV tax exemption has been claimed by accessing the electronic records of motor vehicles (data have been available as of 30 December 2009 onwards).
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. At completing the electronic form, the contextual assistance in the English language is also available.
Sanctions
Taxable persons who fail to submit a tax declaration to the tax authority, or fail to submit the return within the prescribed time limit, or fail to submit the return in the prescribed manner, or who provide in their tax return incomplete, false or incorrect data, shall be imposed the following fines for a minor offence:
• a fine of between EUR 4,000 and EUR 75,000 shall be imposed on a legal person, and a fine of between EUR 10,000 and EUR 125,000 on a legal person deemed to be a medium-sized or large company under the Act governing companies;
• a fine of between EUR 1,000 and EUR 10,000 shall be imposed on the responsible person of a legal person, and a fine of between EUR 1,200 and EUR 10,000 on a legal person deemed to be a medium-sized or large company under the Act governing companies;
• a fine of between EUR 3,000 and EUR 50,000 shall be imposed on a sole trader or a self-employed person;
• a fine of between EUR 800 and EUR 10,000 shall be imposed on the responsible person of a sole trader or the responsible person of a self-employed person;
• a fine between EUR 400 and EUR 5,000 shall be imposed on an individual.
Taxable persons using voluntary disclosure are not deemed to have committed an offence but are required to settle their tax liability, including interest.