Tax Alert, August 2012
New system for filing VAT refund claims in Slovenia
Introduction of the VAT refund claims in electronic form
In Slovenia, gradual transition to electronic communication with the Slovenian Tax Authorities is being implemented and in scope of this transition, the taxable persons who have their business established in a non EU country have to apply for VAT refund for the purchases made in Slovenia through the Slovenian e-tax filing system (e-Davki) from July 1st onwards. Following this date, submitting of the old VAT refund claims in paper form is no longer permissible. This applies to the VAT refund claims related to 2012 and onwards.
Claims for VAT refund may be submitted only by those taxable persons who are established in a non EU country, with which Slovenia has established reciprocity. As of 2011 Slovenia has a full reciprocity established with Croatia, meaning that Croatian taxable persons can file claims for the refund of VAT charged for purchases made in Slovenia.
In order to be able to submit the VAT refund claim in electronic form in the Slovenian e-filing system, taxable persons who are residents of Croatia will first have to obtain a personal tax number in Slovenia, which is required to obtain the personal qualified digital certificate needed for accessing the e-tax system, within which the VAT refund claims are going to be submitted using the form DDV-VTD. The digital certificate may be acquired by a legal representative, or other person within the company.
There is also a possibility that the taxable persons of Croatia authorize some other business entity or natural person to submit the claims for VAT refund on their behalf. If this entity is a tax resident of Slovenia, only a written authorization form should be submitted to the Slovenian Tax Authorities. These forms can be found here.
Furthermore, it will not be necessary anymore for the taxable person to submit original power of attorney form, original invoices or transport documents. These forms should be electronically submitted as an appendix to the application for VAT refund. However, in case of doubt tax authorities may request the submission of the original documents from the applicant / authorized person at any time during the procedure.