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VAT was introduced on July 1st 1999 and replaced the old Sales Tax System. There are two tax rates applied: Customs collect VAT on imports into the country, together, and in a similar way as the other import duties. Registered users of the VAT system can deduct the amount paid as the incoming VAT in their tax statement for the accounting period. Passengers entering Slovenia are exempted from paying VAT on goods, that are personal belongings and with no commercial value, but not exceeding the amount of 16.000 SIT (70 EURO). Exporters can claim back the amount of VAT paid so far, and the same applies to foreign passengers leaving Slovenia and exporting goods. They get VAT refunded once the goods have left the territory of Slovenia, and the Customs authorities have confirmed that the declared goods have physically left the country. Source: Customs Administration |
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JAPTI - Public Agency of the Republic of Slovenia for Entrepreneurship and Foreign Investments disclamer |