Submitting a claim for identification for VAT purposes in Slovenia

The taxable person without the seat in Slovenia becomes identified for VAT purposes with acquisition of VAT identification number. The taxable person shall submit the claim for issuing of the identification number (DDV-P3 form) at the latest 15 days before he/she intends to perform taxable supplies, through the eTax system.

The following items should be also enclosed with DDV-P3 form:

  • certificate from the competent authority of the state, where he/she has the seat, that he/she shall settle VAT in that state, or print from the register of companies or any other register, which proves that he/she performs business activities in the state, where he/she has the seat, and
  • contract or preliminary contract or other evidence, from which is evident that he/she intends to perform business activities in Slovenia.

The tax authority will issue VAT identification number to the taxable person without the seat in Slovenia at the latest till the day when the taxable person performs a taxable supply, which he/she has stated in DDV-P3 form. The taxable person shall start charging VAT and fulfilling other obligations in connection to VAT at the latest on the day when this person starts performing a taxable activity in Slovenia.

If the taxable person without the seat in Slovenia performs business activities in Slovenia via a branch office, this acts on his/her behalf and for his/her account, and at this he/she shall use the name of the parent company, its seat and his/her name.

A taxable person is identified for VAT purposes by obtaining a VAT identification number.

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