Who can submit an MVT refund claim?
Entitled persons may claim a refund for tax on motor vehicles that are subject to an exemption from MVT under certain statutory conditions (e.g. transport vehicles for people with disabilities, vehicles for families with three or more children, old timers, etc.)
Entitled persons may also claim a refund of a proportionate part of tax paid when the motor vehicle for which tax has been paid is exported, supplied or taken to another EU Member State during relocation and is thus deregistered in Slovenia.
Owners of a motor vehicle who subsequently convert a motor vehicle that has been subject to MVT taxation into a motor vehicle that is not subject to MVT and have paid MVT are entitled to claim a refund of a proportionate part of the tax paid on the motor vehicle.
When must a taxable person submit an MVT refund claim?
In the event of the purchase of a vehicle for the transport of a family with three or more children, or a transport vehicle for people with disabilities, the MVT refund claim must be filed within three months of its purchase or transfer of the residence to the Republic of Slovenia, or within three months of the import of the motor vehicle.
If an entitled person claims a refund for a proportionate part of tax paid because a motor vehicle for which tax has been paid is exported, supplied or taken to another EU Member State during relocation and is thus deregistered in Slovenia, they must submit their claims for an MVT refund within three months from the day on which the circumstances for MVT refund arised. The same time limit applies when a vehicle that is subject to MVT is converted into a vehicle that is not subject to MVT.