Who submits an MVT return?
The MVT return must be submitted to the tax authority by a taxable person who:
• has acquired a motor vehicle from another EU Member State,
• has imported a motor vehicle from another Member State for the purpose of 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 must a taxable person submit an MVT return?
Taxable persons are required to submit an MVT return no later than 15 days following the date on which the tax becomes chargeable.
The tax return must be accompanied by evidence 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 registration certificate (of other Member States), etc.
Where and how to submit a tax return?
Taxable persons are required to submit an MVT return to the tax authority using the DMV-N form and submitting it electronically via the FURS eDavki portal. Natural persons may submit the DMV-N form via the eDavki portal by logging in with a username and password.
Natural persons who are subject to taxation may submit the DMV-N form in physical form (this option is applicable until 31 December 2021).
Taxable persons may verify 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 (information has been available as of 30 December 2009).
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 return 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 information, 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.
Self-declared taxable persons are not deemed to have committed an offence but are required to settle their tax liability, including interest.